JC PARTNER: 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 PARTNER
Largest movements
- Cash -€14,173
down €14,173 (-46.3%), from €30,618 to €16,446
mainly Tax, wage and social debts (-€8,569) and Receivables within one year (-€6,383)
- Receivables within one year +€6,383
up €6,383 (+60.9%), from €10,476 to €16,859
of which Other amounts receivable: +€8,925
- Tangible fixed assets -€532
down €532 (-21.7%), from €2,457 to €1,925
- Tax, wage and social debts -€8,569
down €8,569 (-59.7%), from €14,343 to €5,774
- Other debts -€5,294
no longer reported in 2025 (was €5,294)
- Trade debts +€3,169
up €3,169 (+199%), from €1,589 to €4,758
- Profit (loss) carried forward +€2,373
up €2,373 (+9,326%), from €25 to €2,398
- Gross operating margin -€19,911
down €19,911 (-74.1%), from €26,865 to €6,954
- Taxes -€5,284
down €5,284 (-70.4%), from €7,502 to €2,219
- Depreciation +€329
up €329 (+161%), from €204 to €532
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 | €43,552 | €35,229 | -€8,322 | -19.1% |
| Fixed assets | 21/28 | €2,457 | €1,925 | -€532 | -21.7% |
| Tangible fixed assets | 22/27 | €2,457 | €1,925 | -€532 | -21.7% |
| Furniture and vehicles | 24 | €2,457 | €1,925 | -€532 | -21.7% |
| Current assets | 29/58 | €41,094 | €33,304 | -€7,790 | -19.0% |
| Amounts receivable within one year | 40/41 | €10,476 | €16,859 | +€6,383 | +60.9% |
| Trade receivables | 40 | €10,476 | €7,934 | -€2,542 | -24.3% |
| Other amounts receivable | 41 | - | €8,925 | +€8,925 | |
| Cash at bank and in hand | 54/58 | €30,618 | €16,446 | -€14,173 | -46.3% |
| Total equity and liabilities | 10/49 | €43,552 | €35,229 | -€8,322 | -19.1% |
| Equity | 10/15 | €22,325 | €24,698 | +€2,373 | +10.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €17,300 | €17,300 | = | 0.0% |
| Distributable reserves | 133 | €17,300 | €17,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25 | €2,398 | +€2,373 | +9,326% |
| Amounts payable | 17/49 | €21,226 | €10,531 | -€10,695 | -50.4% |
| Amounts payable within one year | 42/48 | €21,226 | €10,531 | -€10,695 | -50.4% |
| Trade debts | 44 | €1,589 | €4,758 | +€3,169 | +199% |
| Suppliers | 440/4 | €1,589 | €4,758 | +€3,169 | +199% |
| Taxes, remuneration and social security | 45 | €14,343 | €5,774 | -€8,569 | -59.7% |
| Taxes | 450/3 | €14,343 | €5,774 | -€8,569 | -59.7% |
| Other amounts payable | 47/48 | €5,294 | - | -€5,294 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €204 | €532 | +€329 | +161% |
| Gross operating margin | 9900 | €26,865 | €6,954 | -€19,911 | -74.1% |
| Operating profit (loss) | 9901 | €26,662 | €6,422 | -€20,240 | -75.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,834 | €1,831 | -€3 | -0.2% |
| Recurring financial charges | 65 | €1,834 | €1,831 | -€3 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €24,828 | €4,591 | -€20,237 | -81.5% |
| Income taxes | 67/77 | €7,502 | €2,219 | -€5,284 | -70.4% |
| Profit (loss) for the period | 9904 | €17,325 | €2,373 | -€14,953 | -86.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,325 | €2,373 | -€14,953 | -86.3% |
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 14 October 2026 via checked.be.