JC productions: 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 productions
Largest movements
- Receivables within one year -€6,675
down €6,675 (-70.2%), from €9,513 to €2,837
of which Trade receivables: -€7,583
- Tangible fixed assets -€5,684
down €5,684 (-6.8%), from €83,624 to €77,940
of which Land and buildings: -€20,548
- Profit (loss) carried forward -€20,166
down €20,166 (-4.3%), from -€465,211 to -€485,378
- Other debts +€7,787
up €7,787 (+3.6%), from €215,369 to €223,156
- Trade debts -€1,544
down €1,544 (-62.0%), from €2,490 to €945
- Gross operating margin +€2,215
up €2,215 (+50.7%), from €4,371 to €6,586
- Other operating charges -€1,169
down €1,169 (-38.3%), from €3,052 to €1,882
- Depreciation +€1,017
up €1,017 (+4.3%), from €23,394 to €24,411
- Financial charges +€124
up €124 (+185%), from €67 to €190
- Financial income +€79
up €79, from €0 to €79
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 | €96,428 | €82,467 | -€13,961 | -14.5% |
| Fixed assets | 21/28 | €83,624 | €77,940 | -€5,684 | -6.8% |
| Tangible fixed assets | 22/27 | €83,624 | €77,940 | -€5,684 | -6.8% |
| Land and buildings | 22 | €80,478 | €59,931 | -€20,548 | -25.5% |
| Plant, machinery and equipment | 23 | €1,979 | €2,055 | +€76 | +3.8% |
| Furniture and vehicles | 24 | €806 | €15,924 | +€15,118 | +1,876% |
| Other tangible fixed assets | 26 | €361 | €31 | -€330 | -91.5% |
| Current assets | 29/58 | €12,805 | €4,527 | -€8,278 | -64.6% |
| Amounts receivable within one year | 40/41 | €9,513 | €2,837 | -€6,675 | -70.2% |
| Trade receivables | 40 | €8,657 | €1,073 | -€7,583 | -87.6% |
| Other amounts receivable | 41 | €856 | €1,764 | +€908 | +106% |
| Cash at bank and in hand | 54/58 | €2,315 | €1,354 | -€960 | -41.5% |
| Deferred charges and accrued income | 490/1 | €978 | €336 | -€642 | -65.7% |
| Total equity and liabilities | 10/49 | €96,428 | €82,467 | -€13,961 | -14.5% |
| Equity | 10/15 | -€446,321 | -€466,488 | -€20,166 | -4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €290 | €290 | = | 0.0% |
| Tax-exempt reserves | 132 | €290 | €290 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€465,211 | -€485,378 | -€20,166 | -4.3% |
| Amounts payable | 17/49 | €542,749 | €548,955 | +€6,205 | +1.1% |
| Amounts payable after more than one year | 17 | €324,125 | €324,125 | = | 0.0% |
| Other amounts payable | 178/9 | €324,125 | €324,125 | = | 0.0% |
| Amounts payable within one year | 42/48 | €218,624 | €224,830 | +€6,205 | +2.8% |
| Financial debts | 43 | €13 | €12 | -€1 | -10.1% |
| Credit institutions | 430/8 | €13 | €12 | -€1 | -10.1% |
| Trade debts | 44 | €2,490 | €945 | -€1,544 | -62.0% |
| Suppliers | 440/4 | €2,490 | €945 | -€1,544 | -62.0% |
| Taxes, remuneration and social security | 45 | €753 | €717 | -€36 | -4.8% |
| Taxes | 450/3 | €753 | €717 | -€36 | -4.8% |
| Other amounts payable | 47/48 | €215,369 | €223,156 | +€7,787 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,394 | €24,411 | +€1,017 | +4.3% |
| Other operating charges | 640/8 | €3,052 | €1,882 | -€1,169 | -38.3% |
| Gross operating margin | 9900 | €4,371 | €6,586 | +€2,215 | +50.7% |
| Operating profit (loss) | 9901 | -€22,075 | -€19,707 | +€2,368 | +10.7% |
| Financial income | 75/76B | €0 | €79 | +€79 | |
| Recurring financial income | 75 | €0 | €79 | +€79 | |
| Financial charges | 65/66B | €67 | €190 | +€124 | +185% |
| Recurring financial charges | 65 | €67 | €190 | +€124 | +185% |
| Profit (loss) for the period before taxes | 9903 | -€22,141 | -€19,819 | +€2,323 | +10.5% |
| Income taxes | 67/77 | €369 | €348 | -€21 | -5.8% |
| Profit (loss) for the period | 9904 | -€22,511 | -€20,166 | +€2,344 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,511 | -€20,166 | +€2,344 | +10.4% |
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.