JC Project & Consultancy: 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 Project & Consultancy
Largest movements
- Tangible fixed assets +€689,152
up €689,152 (+75.4%), from €913,432 to €1.6m
of which Land and buildings: +€695,849
- Stocks and contracts -€208,542
down €208,542 (-100%), from €208,542 to €0
- Cash +€177,789
up €177,789 (+88.3%), from €201,443 to €379,232
mainly Debts after one year (+€411,629) and Stocks and contracts (+€208,542)
- Debts after one year +€411,629
up €411,629 (+91.0%), from €452,319 to €863,947
- Other debts +€80,842
up €80,842 (+80.7%), from €100,125 to €180,968
- Reserves +€67,988
up €67,988 (+9.7%), from €703,425 to €771,414
of which Distributable reserves: +€69,648
- Current portion of long-term debt +€47,463
up €47,463 (+82.3%), from €57,663 to €105,126
- Tax, wage and social debts +€23,897
up €23,897 (+73.3%), from €32,622 to €56,519
- Depreciation +€58,405
up €58,405 (+166%), from €35,153 to €93,558
- Taxes -€19,292
down €19,292 (-23.5%), from €82,053 to €62,761
- Gross operating margin +€4,015
up €4,015 (+1.2%), from €321,649 to €325,664
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 | €1,376,650 | €2,031,207 | +€654,557 | +47.5% |
| Fixed assets | 21/28 | €913,432 | €1,602,583 | +€689,152 | +75.4% |
| Tangible fixed assets | 22/27 | €913,432 | €1,602,583 | +€689,152 | +75.4% |
| Land and buildings | 22 | €904,302 | €1,600,151 | +€695,849 | +76.9% |
| Plant, machinery and equipment | 23 | €1,594 | €1,030 | -€564 | -35.4% |
| Furniture and vehicles | 24 | €7,386 | €1,402 | -€5,984 | -81.0% |
| Other tangible fixed assets | 26 | €150 | €0 | -€150 | -100% |
| Current assets | 29/58 | €463,218 | €428,624 | -€34,594 | -7.5% |
| Stocks and contracts in progress | 3 | €208,542 | €0 | -€208,542 | -100% |
| Stocks | 30/36 | €208,542 | €0 | -€208,542 | -100% |
| Amounts receivable within one year | 40/41 | €48,696 | €40,031 | -€8,664 | -17.8% |
| Trade receivables | 40 | €48,662 | €39,980 | -€8,683 | -17.8% |
| Other amounts receivable | 41 | €33 | €52 | +€18 | +54.4% |
| Cash at bank and in hand | 54/58 | €201,443 | €379,232 | +€177,789 | +88.3% |
| Deferred charges and accrued income | 490/1 | €4,538 | €9,361 | +€4,823 | +106% |
| Total equity and liabilities | 10/49 | €1,376,650 | €2,031,207 | +€654,557 | +47.5% |
| Equity | 10/15 | €722,025 | €790,014 | +€67,988 | +9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €703,425 | €771,414 | +€67,988 | +9.7% |
| Non-distributable reserves | 130/1 | €1,860 | €200 | -€1,660 | -89.2% |
| Reserves not available under the articles | 1311 | €1,860 | €200 | -€1,660 | -89.2% |
| Distributable reserves | 133 | €701,565 | €771,214 | +€69,648 | +9.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €654,624 | €1,241,194 | +€586,569 | +89.6% |
| Amounts payable after more than one year | 17 | €452,319 | €863,947 | +€411,629 | +91.0% |
| Financial debts | 170/4 | €452,319 | €863,947 | +€411,629 | +91.0% |
| Amounts payable within one year | 42/48 | €193,796 | €364,960 | +€171,164 | +88.3% |
| Current portion of amounts payable after more than one year | 42 | €57,663 | €105,126 | +€47,463 | +82.3% |
| Financial debts | 43 | €0 | €15,144 | +€15,144 | |
| Credit institutions | 430/8 | €0 | €15,144 | +€15,144 | |
| Trade debts | 44 | €3,386 | €7,203 | +€3,817 | +113% |
| Suppliers | 440/4 | €3,386 | €7,203 | +€3,817 | +113% |
| Taxes, remuneration and social security | 45 | €32,622 | €56,519 | +€23,897 | +73.3% |
| Taxes | 450/3 | €32,622 | €56,519 | +€23,897 | +73.3% |
| Other amounts payable | 47/48 | €100,125 | €180,968 | +€80,842 | +80.7% |
| Accrued charges and deferred income | 492/3 | €8,509 | €12,286 | +€3,777 | +44.4% |
| Non-recurring operating income | 76A | €4,553 | €1,335 | -€3,218 | -70.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,153 | €93,558 | +€58,405 | +166% |
| Other operating charges | 640/8 | €8,605 | €7,121 | -€1,485 | -17.3% |
| Gross operating margin | 9900 | €321,649 | €325,664 | +€4,015 | +1.2% |
| Operating profit (loss) | 9901 | €277,891 | €224,985 | -€52,905 | -19.0% |
| Financial income | 75/76B | - | €35 | +€35 | |
| Recurring financial income | 75 | - | €35 | +€35 | |
| Financial charges | 65/66B | €28,402 | €31,271 | +€2,869 | +10.1% |
| Recurring financial charges | 65 | €28,402 | €31,271 | +€2,869 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €249,489 | €193,750 | -€55,739 | -22.3% |
| Income taxes | 67/77 | €82,053 | €62,761 | -€19,292 | -23.5% |
| Profit (loss) for the period | 9904 | €167,436 | €130,988 | -€36,447 | -21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €167,436 | €130,988 | -€36,447 | -21.8% |
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 22 October 2026 via checked.be.