JC INTERIEUR: 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 INTERIEUR
Largest movements
- Tangible fixed assets -€10,142
down €10,142 (-39.1%), from €25,948 to €15,806
of which Furniture and vehicles: -€7,600
- Stocks and contracts -€2,804
down €2,804 (-23.8%), from €11,764 to €8,960
- Receivables within one year -€2,732
down €2,732 (-12.2%), from €22,384 to €19,652
of which Other amounts receivable: -€6,683
- Cash -€1,287
down €1,287 (-3.9%), from €33,097 to €31,810
mainly Debts after one year (-€13,753) and Current portion of long-term debt (-€3,484)
- Deferred charges and accrued income -€1,206
down €1,206 (-21.4%), from €5,632 to €4,426
- Debts after one year -€13,753
down €13,753 (-58.3%), from €23,597 to €9,845
- Current portion of long-term debt -€3,484
down €3,484 (-20.2%), from €17,237 to €13,753
- Gross operating margin -€40,813
down €40,813 (-91.9%), from €44,424 to €3,610
- Financial income +€11,372
up €11,372 (+79,245%), from €14 to €11,386
of which Non-recurring financial income: +€11,288
- Depreciation -€4,805
down €4,805 (-32.1%), from €14,947 to €10,142
- Financial charges -€2,010
down €2,010 (-57.9%), from €3,471 to €1,461
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 | €100,375 | €82,203 | -€18,171 | -18.1% |
| Fixed assets | 21/28 | €27,498 | €17,356 | -€10,142 | -36.9% |
| Tangible fixed assets | 22/27 | €25,948 | €15,806 | -€10,142 | -39.1% |
| Land and buildings | 22 | €13,551 | €11,858 | -€1,694 | -12.5% |
| Plant, machinery and equipment | 23 | €1,069 | €221 | -€848 | -79.3% |
| Furniture and vehicles | 24 | €11,327 | €3,727 | -€7,600 | -67.1% |
| Financial fixed assets | 28 | €1,550 | €1,550 | = | 0.0% |
| Current assets | 29/58 | €72,877 | €64,848 | -€8,029 | -11.0% |
| Stocks and contracts in progress | 3 | €11,764 | €8,960 | -€2,804 | -23.8% |
| Stocks | 30/36 | €11,764 | €8,960 | -€2,804 | -23.8% |
| Amounts receivable within one year | 40/41 | €22,384 | €19,652 | -€2,732 | -12.2% |
| Trade receivables | 40 | €7,437 | €11,388 | +€3,951 | +53.1% |
| Other amounts receivable | 41 | €14,947 | €8,265 | -€6,683 | -44.7% |
| Cash at bank and in hand | 54/58 | €33,097 | €31,810 | -€1,287 | -3.9% |
| Deferred charges and accrued income | 490/1 | €5,632 | €4,426 | -€1,206 | -21.4% |
| Total equity and liabilities | 10/49 | €100,375 | €82,203 | -€18,171 | -18.1% |
| Equity | 10/15 | €48,273 | €48,681 | +€408 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,673 | €30,081 | +€408 | +1.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €27,813 | €28,221 | +€408 | +1.5% |
| Amounts payable | 17/49 | €52,102 | €33,522 | -€18,580 | -35.7% |
| Amounts payable after more than one year | 17 | €23,597 | €9,845 | -€13,753 | -58.3% |
| Financial debts | 170/4 | €23,597 | €9,845 | -€13,753 | -58.3% |
| Amounts payable within one year | 42/48 | €28,505 | €23,678 | -€4,827 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €17,237 | €13,753 | -€3,484 | -20.2% |
| Financial debts | 43 | €848 | €0 | -€848 | -100% |
| Credit institutions | 430/8 | €848 | €0 | -€848 | -100% |
| Trade debts | 44 | €10,259 | €9,768 | -€491 | -4.8% |
| Suppliers | 440/4 | €10,259 | €9,768 | -€491 | -4.8% |
| Taxes, remuneration and social security | 45 | €161 | €157 | -€4 | -2.4% |
| Taxes | 450/3 | €161 | €157 | -€4 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,947 | €10,142 | -€4,805 | -32.1% |
| Other operating charges | 640/8 | €2,535 | €2,828 | +€293 | +11.6% |
| Gross operating margin | 9900 | €44,424 | €3,610 | -€40,813 | -91.9% |
| Operating profit (loss) | 9901 | €26,942 | -€9,359 | -€36,301 | |
| Financial income | 75/76B | €14 | €11,386 | +€11,372 | +79,245% |
| Recurring financial income | 75 | €14 | €98 | +€84 | +584% |
| Non-recurring financial income | 76B | - | €11,288 | +€11,288 | |
| Financial charges | 65/66B | €3,471 | €1,461 | -€2,010 | -57.9% |
| Recurring financial charges | 65 | €3,471 | €1,461 | -€2,010 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | €23,485 | €565 | -€22,920 | -97.6% |
| Income taxes | 67/77 | €107 | €157 | +€50 | +46.7% |
| Profit (loss) for the period | 9904 | €23,378 | €408 | -€22,970 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,378 | €408 | -€22,970 | -98.3% |
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 23 October 2026 via checked.be.