JC Heating Solutions: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JC Heating Solutions
Largest movements
- Receivables within one year +€21,894
up €21,894 (+433%), from €5,051 to €26,945
of which Trade receivables: +€23,162
- Cash -€7,111
down €7,111 (-27.0%), from €26,300 to €19,190
mainly Receivables within one year (-€21,894) and Contributions, distributions and other (-€833)
- Tax, wage and social debts +€6,432
up €6,432 (+134%), from €4,796 to €11,227
- Reserves +€5,476
up €5,476 (+37.6%), from €14,564 to €20,040
- Trade debts +€2,876
up €2,876 (+55.8%), from €5,158 to €8,034
- Gross operating margin -€10,466
down €10,466 (-50.9%), from €20,564 to €10,099
- Taxes -€1,801
down €1,801 (-42.3%), from €4,254 to €2,453
- Financial charges +€389
up €389 (+8,683%), from €4 to €393
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,351 | €46,135 | +€14,784 | +47.2% |
| Current assets | 29/58 | €31,351 | €46,135 | +€14,784 | +47.2% |
| Amounts receivable within one year | 40/41 | €5,051 | €26,945 | +€21,894 | +433% |
| Trade receivables | 40 | €2,605 | €25,767 | +€23,162 | +889% |
| Other amounts receivable | 41 | €2,446 | €1,178 | -€1,268 | -51.8% |
| Cash at bank and in hand | 54/58 | €26,300 | €19,190 | -€7,111 | -27.0% |
| Total equity and liabilities | 10/49 | €31,351 | €46,135 | +€14,784 | +47.2% |
| Equity | 10/15 | €20,564 | €26,040 | +€5,476 | +26.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €14,564 | €20,040 | +€5,476 | +37.6% |
| Distributable reserves | 133 | €14,564 | €20,040 | +€5,476 | +37.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,786 | €20,094 | +€9,308 | +86.3% |
| Amounts payable within one year | 42/48 | €10,786 | €20,094 | +€9,308 | +86.3% |
| Trade debts | 44 | €5,158 | €8,034 | +€2,876 | +55.8% |
| Suppliers | 440/4 | €5,158 | €8,034 | +€2,876 | +55.8% |
| Taxes, remuneration and social security | 45 | €4,796 | €11,227 | +€6,432 | +134% |
| Taxes | 450/3 | €4,796 | €11,227 | +€6,432 | +134% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €68 | +€68 | |
| Other operating charges | 640/8 | €912 | €908 | -€4 | -0.4% |
| Gross operating margin | 9900 | €20,564 | €10,099 | -€10,466 | -50.9% |
| Operating profit (loss) | 9901 | €19,653 | €9,123 | -€10,530 | -53.6% |
| Financial income | 75/76B | €4 | €32 | +€28 | +792% |
| Recurring financial income | 75 | €4 | €32 | +€28 | +792% |
| Financial charges | 65/66B | €4 | €393 | +€389 | +8,683% |
| Recurring financial charges | 65 | €4 | €393 | +€389 | +8,683% |
| Profit (loss) for the period before taxes | 9903 | €19,652 | €8,762 | -€10,890 | -55.4% |
| Income taxes | 67/77 | €4,254 | €2,453 | -€1,801 | -42.3% |
| Profit (loss) for the period | 9904 | €15,397 | €6,309 | -€9,089 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,397 | €6,309 | -€9,089 | -59.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.