JC Home: what changed
JC Home
Largest movements
- Receivables within one year -€158,628
down €158,628 (-54.4%), from €291,647 to €133,019
of which Trade receivables: -€80,563
- Tangible fixed assets -€22,411
down €22,411 (-17.6%), from €127,529 to €105,118
of which Leasing and similar rights: -€13,050
- Deferred charges and accrued income +€8,418
new in 2025: €8,418
- Cash +€7,988
new in 2025: €7,988
mainly Receivables within one year (+€158,628) and Depreciation (+€45,987)
- Profit (loss) carried forward -€63,793
new in 2025: -€63,793
- Trade debts -€62,926
down €62,926 (-30.7%), from €205,121 to €142,195
- Short-term financial debts -€20,780
no longer reported in 2025 (was €20,780)
- Debts after one year -€19,911
down €19,911 (-33.7%), from €59,139 to €39,228
- Tax, wage and social debts +€10,629
up €10,629 (+73.8%), from €14,401 to €25,030
of which Taxes: +€15,584
- Gross operating margin -€197,908
down €197,908 (-62.6%), from €315,913 to €118,005
- Staff costs -€98,331
down €98,331 (-46.1%), from €213,150 to €114,819
- Depreciation +€10,983
up €10,983 (+31.4%), from €35,004 to €45,987
- Financial charges +€8,462
up €8,462 (+175%), from €4,845 to €13,307
- Taxes +€5,278
up €5,278, from -€2,639 to €2,639
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €429,025 | €268,908 | -€160,117 | -37.3% |
| Formation expenses | 20 | €1,849 | €1,179 | -€670 | -36.2% |
| Fixed assets | 21/28 | €130,529 | €109,159 | -€21,370 | -16.4% |
| Tangible fixed assets | 22/27 | €127,529 | €105,118 | -€22,411 | -17.6% |
| Plant, machinery and equipment | 23 | €9,664 | €6,850 | -€2,814 | -29.1% |
| Furniture and vehicles | 24 | €28,871 | €22,324 | -€6,547 | -22.7% |
| Leasing and similar rights | 25 | €88,994 | €75,944 | -€13,050 | -14.7% |
| Financial fixed assets | 28 | €3,000 | €4,041 | +€1,041 | +34.7% |
| Current assets | 29/58 | €296,647 | €158,570 | -€138,077 | -46.5% |
| Stocks and contracts in progress | 3 | €5,000 | €9,145 | +€4,145 | +82.9% |
| Stocks | 30/36 | €5,000 | €9,145 | +€4,145 | +82.9% |
| Amounts receivable within one year | 40/41 | €291,647 | €133,019 | -€158,628 | -54.4% |
| Trade receivables | 40 | €200,961 | €120,398 | -€80,563 | -40.1% |
| Other amounts receivable | 41 | €90,686 | €12,621 | -€78,065 | -86.1% |
| Cash at bank and in hand | 54/58 | - | €7,988 | +€7,988 | |
| Deferred charges and accrued income | 490/1 | - | €8,418 | +€8,418 | |
| Total equity and liabilities | 10/49 | €429,025 | €268,908 | -€160,117 | -37.3% |
| Equity | 10/15 | €99,730 | €35,937 | -€63,793 | -64.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €98,730 | €98,730 | = | 0.0% |
| Distributable reserves | 133 | €98,730 | €98,730 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€63,793 | -€63,793 | |
| Amounts payable | 17/49 | €329,295 | €232,971 | -€96,324 | -29.3% |
| Amounts payable after more than one year | 17 | €59,139 | €39,228 | -€19,911 | -33.7% |
| Financial debts | 170/4 | €59,139 | €39,228 | -€19,911 | -33.7% |
| Amounts payable within one year | 42/48 | €270,156 | €193,743 | -€76,413 | -28.3% |
| Current portion of amounts payable after more than one year | 42 | €29,854 | €26,518 | -€3,336 | -11.2% |
| Financial debts | 43 | €20,780 | - | -€20,780 | |
| Credit institutions | 430/8 | €20,780 | - | -€20,780 | |
| Trade debts | 44 | €205,121 | €142,195 | -€62,926 | -30.7% |
| Suppliers | 440/4 | €205,121 | €142,195 | -€62,926 | -30.7% |
| Taxes, remuneration and social security | 45 | €14,401 | €25,030 | +€10,629 | +73.8% |
| Taxes | 450/3 | €3,600 | €19,184 | +€15,584 | +433% |
| Remuneration and social security | 454/9 | €10,801 | €5,846 | -€4,955 | -45.9% |
| Non-recurring operating income | 76A | - | €2,484 | +€2,484 | |
| Remuneration, social security and pensions | 62 | €213,150 | €114,819 | -€98,331 | -46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,004 | €45,987 | +€10,983 | +31.4% |
| Other operating charges | 640/8 | €2,589 | €3,688 | +€1,099 | +42.4% |
| Non-recurring operating charges | 66A | - | €1,907 | +€1,907 | |
| Gross operating margin | 9900 | €315,913 | €118,005 | -€197,908 | -62.6% |
| Operating profit (loss) | 9901 | €65,170 | -€48,396 | -€113,566 | |
| Financial income | 75/76B | €571 | €549 | -€22 | -3.9% |
| Recurring financial income | 75 | €571 | €549 | -€22 | -3.9% |
| Financial charges | 65/66B | €4,845 | €13,307 | +€8,462 | +175% |
| Recurring financial charges | 65 | €4,845 | €13,307 | +€8,462 | +175% |
| Profit (loss) for the period before taxes | 9903 | €60,896 | -€61,154 | -€122,050 | |
| Income taxes | 67/77 | -€2,639 | €2,639 | +€5,278 | |
| Profit (loss) for the period | 9904 | €63,535 | -€63,793 | -€127,328 | |
| Profit (loss) for the period to be appropriated | 9905 | €63,535 | -€63,793 | -€127,328 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.