JC Machinery: 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 Machinery
Largest movements
- Receivables within one year -€25,349
down €25,349 (-97.4%), from €26,024 to €675
of which Other amounts receivable: -€21,641
- Stocks and contracts +€7,500
up €7,500 (+15.8%), from €47,500 to €55,000
- Profit (loss) carried forward -€34,248
down €34,248 (-380%), from -€9,018 to -€43,266
- Tax, wage and social debts +€11,923
up €11,923 (+35.0%), from €34,097 to €46,020
of which Remuneration and social security: +€17,650
- Current portion of long-term debt -€5,876
no longer reported in 2025 (was €5,876)
- Trade debts +€5,868
up €5,868 (+15.9%), from €36,873 to €42,741
- Other debts +€4,767
new in 2025: €4,767
- Gross operating margin -€5,874
down €5,874 (-34.0%), from -€17,288 to -€23,162
- Other operating charges +€2,941
up €2,941 (+104%), from €2,815 to €5,756
- Financial charges +€2,230
up €2,230 (+69.9%), from €3,190 to €5,420
- Financial income -€1,314
down €1,314 (-93.5%), from €1,405 to €91
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 | €76,123 | €58,093 | -€18,030 | -23.7% |
| Fixed assets | 21/28 | €1,950 | €1,950 | = | 0.0% |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €74,173 | €56,143 | -€18,030 | -24.3% |
| Stocks and contracts in progress | 3 | €47,500 | €55,000 | +€7,500 | +15.8% |
| Stocks | 30/36 | €47,500 | €55,000 | +€7,500 | +15.8% |
| Amounts receivable within one year | 40/41 | €26,024 | €675 | -€25,349 | -97.4% |
| Trade receivables | 40 | €4,383 | €675 | -€3,708 | -84.6% |
| Other amounts receivable | 41 | €21,641 | - | -€21,641 | |
| Cash at bank and in hand | 54/58 | €68 | €164 | +€96 | +141% |
| Deferred charges and accrued income | 490/1 | €581 | €304 | -€277 | -47.7% |
| Total equity and liabilities | 10/49 | €76,123 | €58,093 | -€18,030 | -23.7% |
| Equity | 10/15 | -€8,918 | -€43,166 | -€34,248 | -384% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,018 | -€43,266 | -€34,248 | -380% |
| Amounts payable | 17/49 | €85,041 | €101,259 | +€16,217 | +19.1% |
| Amounts payable within one year | 42/48 | €85,041 | €101,259 | +€16,217 | +19.1% |
| Current portion of amounts payable after more than one year | 42 | €5,876 | - | -€5,876 | |
| Financial debts | 43 | €8,196 | €7,731 | -€464 | -5.7% |
| Credit institutions | 430/8 | €8,196 | €7,731 | -€464 | -5.7% |
| Trade debts | 44 | €36,873 | €42,741 | +€5,868 | +15.9% |
| Suppliers | 440/4 | €36,873 | €42,741 | +€5,868 | +15.9% |
| Taxes, remuneration and social security | 45 | €34,097 | €46,020 | +€11,923 | +35.0% |
| Taxes | 450/3 | €28,797 | €23,070 | -€5,727 | -19.9% |
| Remuneration and social security | 454/9 | €5,300 | €22,950 | +€17,650 | +333% |
| Other amounts payable | 47/48 | - | €4,767 | +€4,767 | |
| Other operating charges | 640/8 | €2,815 | €5,756 | +€2,941 | +104% |
| Gross operating margin | 9900 | -€17,288 | -€23,162 | -€5,874 | -34.0% |
| Operating profit (loss) | 9901 | -€20,103 | -€28,918 | -€8,815 | -43.9% |
| Financial income | 75/76B | €1,405 | €91 | -€1,314 | -93.5% |
| Recurring financial income | 75 | €1,405 | €91 | -€1,314 | -93.5% |
| Financial charges | 65/66B | €3,190 | €5,420 | +€2,230 | +69.9% |
| Recurring financial charges | 65 | €3,190 | €5,420 | +€2,230 | +69.9% |
| Profit (loss) for the period before taxes | 9903 | -€21,888 | -€34,248 | -€12,359 | -56.5% |
| Profit (loss) for the period | 9904 | -€21,888 | -€34,248 | -€12,359 | -56.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,888 | -€34,248 | -€12,359 | -56.5% |
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.