JC MULTI CONCEPT: 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 MULTI CONCEPT
Largest movements
- Receivables within one year +€30,852
new in 2025: €30,852
- Tangible fixed assets -€13,705
no longer reported in 2025 (was €13,705)
- Reserves +€21,040
up €21,040 (+10.6%), from €199,195 to €220,235
of which Distributable reserves: +€21,040
- Tax, wage and social debts +€15,859
up €15,859 (+405%), from €3,919 to €19,778
- Debts after one year -€8,431
down €8,431 (-70.1%), from €12,032 to €3,600
- Gross operating margin -€54,508
down €54,508 (-60.7%), from €89,789 to €35,281
- Depreciation -€22,545
down €22,545 (-62.2%), from €36,250 to €13,705
- Taxes -€12,662
down €12,662 (-47.5%), from €26,644 to €13,982
- Financial income -€1,150
down €1,150 (-7.1%), from €16,103 to €14,953
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 | €709,156 | €736,691 | +€27,534 | +3.9% |
| Fixed assets | 21/28 | €13,705 | - | -€13,705 | |
| Tangible fixed assets | 22/27 | €13,705 | - | -€13,705 | |
| Furniture and vehicles | 24 | €13,705 | - | -€13,705 | |
| Current assets | 29/58 | €695,451 | €736,691 | +€41,240 | +5.9% |
| Amounts receivable within one year | 40/41 | - | €30,852 | +€30,852 | |
| Trade receivables | 40 | - | €30,852 | +€30,852 | |
| Current investments | 50/53 | €693,971 | €698,961 | +€4,990 | +0.7% |
| Cash at bank and in hand | 54/58 | €776 | €5,854 | +€5,077 | +654% |
| Deferred charges and accrued income | 490/1 | €703 | €1,024 | +€320 | +45.6% |
| Total equity and liabilities | 10/49 | €709,156 | €736,691 | +€27,534 | +3.9% |
| Equity | 10/15 | €682,229 | €702,412 | +€20,182 | +3.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €199,195 | €220,235 | +€21,040 | +10.6% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €197,340 | €218,380 | +€21,040 | +10.7% |
| Profit (loss) carried forward | 14 | €476,834 | €475,977 | -€858 | -0.2% |
| Amounts payable | 17/49 | €26,927 | €34,279 | +€7,352 | +27.3% |
| Amounts payable after more than one year | 17 | €12,032 | €3,600 | -€8,431 | -70.1% |
| Financial debts | 170/4 | €12,032 | €3,600 | -€8,431 | -70.1% |
| Amounts payable within one year | 42/48 | €13,647 | €30,678 | +€17,031 | +125% |
| Current portion of amounts payable after more than one year | 42 | €8,143 | €8,431 | +€289 | +3.5% |
| Trade debts | 44 | €644 | €1,546 | +€902 | +140% |
| Suppliers | 440/4 | €644 | €1,546 | +€902 | +140% |
| Taxes, remuneration and social security | 45 | €3,919 | €19,778 | +€15,859 | +405% |
| Taxes | 450/3 | €3,919 | €19,778 | +€15,859 | +405% |
| Other amounts payable | 47/48 | €942 | €923 | -€19 | -2.0% |
| Accrued charges and deferred income | 492/3 | €1,248 | - | -€1,248 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,250 | €13,705 | -€22,545 | -62.2% |
| Other operating charges | 640/8 | €1,428 | €781 | -€647 | -45.3% |
| Gross operating margin | 9900 | €89,789 | €35,281 | -€54,508 | -60.7% |
| Operating profit (loss) | 9901 | €52,110 | €20,795 | -€31,316 | -60.1% |
| Financial income | 75/76B | €16,103 | €14,953 | -€1,150 | -7.1% |
| Recurring financial income | 75 | €16,103 | €14,953 | -€1,150 | -7.1% |
| Financial charges | 65/66B | €1,075 | €725 | -€351 | -32.6% |
| Recurring financial charges | 65 | €1,075 | €725 | -€351 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €67,138 | €35,023 | -€32,115 | -47.8% |
| Income taxes | 67/77 | €26,644 | €13,982 | -€12,662 | -47.5% |
| Profit (loss) for the period | 9904 | €40,494 | €21,041 | -€19,453 | -48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,494 | €21,041 | -€19,453 | -48.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.