JC IDEAS: 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 IDEAS
Largest movements
- Tangible fixed assets -€14,435
down €14,435 (-34.1%), from €42,374 to €27,939
of which Furniture and vehicles: -€14,092
- Cash +€12,727
up €12,727 (+52.4%), from €24,292 to €37,019
mainly Depreciation (+€17,105) and Deferred charges and accrued income (+€12,255)
- Deferred charges and accrued income -€12,255
down €12,255 (-75.0%), from €16,336 to €4,081
- Intangible fixed assets -€2,670
down €2,670 (-28.6%), from €9,335 to €6,665
- Debts after one year -€12,324
down €12,324 (-45.1%), from €27,355 to €15,031
- Other debts -€11,000
down €11,000 (-100%), from €11,000 to €0
- Trade debts +€10,374
up €10,374 (+739%), from €1,404 to €11,778
- Accrued charges and deferred income -€10,137
down €10,137 (-100%), from €10,137 to €0
- Advances received +€6,205
new in 2025: €6,205
- Gross operating margin +€2,887
up €2,887 (+13.8%), from €20,981 to €23,868
- Taxes +€1,373
up €1,373 (+65.0%), from €2,111 to €3,483
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 | €133,557 | €116,097 | -€17,460 | -13.1% |
| Fixed assets | 21/28 | €51,889 | €34,784 | -€17,105 | -33.0% |
| Intangible fixed assets | 21 | €9,335 | €6,665 | -€2,670 | -28.6% |
| Tangible fixed assets | 22/27 | €42,374 | €27,939 | -€14,435 | -34.1% |
| Plant, machinery and equipment | 23 | €1,164 | €821 | -€343 | -29.5% |
| Furniture and vehicles | 24 | €41,210 | €27,118 | -€14,092 | -34.2% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €81,668 | €81,313 | -€355 | -0.4% |
| Stocks and contracts in progress | 3 | €18,741 | €17,741 | -€1,000 | -5.3% |
| Stocks | 30/36 | €18,741 | €17,741 | -€1,000 | -5.3% |
| Amounts receivable within one year | 40/41 | €22,300 | €22,472 | +€173 | +0.8% |
| Trade receivables | 40 | €5,968 | €0 | -€5,968 | -100% |
| Other amounts receivable | 41 | €16,331 | €22,472 | +€6,141 | +37.6% |
| Cash at bank and in hand | 54/58 | €24,292 | €37,019 | +€12,727 | +52.4% |
| Deferred charges and accrued income | 490/1 | €16,336 | €4,081 | -€12,255 | -75.0% |
| Total equity and liabilities | 10/49 | €133,557 | €116,097 | -€17,460 | -13.1% |
| Equity | 10/15 | €63,546 | €64,323 | +€777 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,946 | €45,723 | +€777 | +1.7% |
| Tax-exempt reserves | 132 | €1,631 | €725 | -€906 | -55.6% |
| Distributable reserves | 133 | €43,315 | €44,998 | +€1,683 | +3.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €408 | €181 | -€227 | -55.6% |
| Deferred taxes | 168 | €408 | €181 | -€227 | -55.6% |
| Amounts payable | 17/49 | €69,603 | €51,593 | -€18,010 | -25.9% |
| Amounts payable after more than one year | 17 | €27,355 | €15,031 | -€12,324 | -45.1% |
| Financial debts | 170/4 | €27,355 | €15,031 | -€12,324 | -45.1% |
| Amounts payable within one year | 42/48 | €32,111 | €36,562 | +€4,451 | +13.9% |
| Current portion of amounts payable after more than one year | 42 | €11,852 | €12,324 | +€472 | +4.0% |
| Financial debts | 43 | €1,678 | €1,677 | -€1 | -0.1% |
| Credit institutions | 430/8 | €1,678 | €1,677 | -€1 | -0.1% |
| Trade debts | 44 | €1,404 | €11,778 | +€10,374 | +739% |
| Suppliers | 440/4 | €1,404 | €11,778 | +€10,374 | +739% |
| Advances received on contracts in progress | 46 | - | €6,205 | +€6,205 | |
| Taxes, remuneration and social security | 45 | €6,176 | €4,578 | -€1,598 | -25.9% |
| Taxes | 450/3 | €6,176 | €4,578 | -€1,598 | -25.9% |
| Other amounts payable | 47/48 | €11,000 | €0 | -€11,000 | -100% |
| Accrued charges and deferred income | 492/3 | €10,137 | €0 | -€10,137 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,105 | €17,105 | = | 0.0% |
| Other operating charges | 640/8 | €1,813 | €1,678 | -€135 | -7.5% |
| Gross operating margin | 9900 | €20,981 | €23,868 | +€2,887 | +13.8% |
| Operating profit (loss) | 9901 | €2,062 | €5,085 | +€3,022 | +147% |
| Financial income | 75/76B | €1,432 | €1,258 | -€174 | -12.1% |
| Recurring financial income | 75 | €1,432 | €1,258 | -€174 | -12.1% |
| Financial charges | 65/66B | €2,490 | €2,310 | -€180 | -7.2% |
| Recurring financial charges | 65 | €2,490 | €2,310 | -€180 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €1,005 | €4,034 | +€3,029 | +301% |
| Transfer from deferred taxes | 780 | €227 | €227 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €2,111 | €3,483 | +€1,373 | +65.0% |
| Profit (loss) for the period | 9904 | -€879 | €777 | +€1,656 | |
| Transfer from tax-exempt reserves | 789 | €906 | €906 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €27 | €1,683 | +€1,656 | +6,041% |
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 17 October 2026 via checked.be.