JC-PROJECTEN: 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-PROJECTEN
Largest movements
- Tangible fixed assets -€20,120
down €20,120 (-24.1%), from €83,509 to €63,389
of which Furniture and vehicles: -€13,915
- Cash +€16,275
up €16,275 (+66.3%), from €24,546 to €40,822
mainly Depreciation (+€20,542) and Net result for the year (+€9,548)
- Receivables within one year +€1,632
up €1,632 (+12.4%), from €13,173 to €14,805
of which Other amounts receivable: +€1,734
- Deferred charges and accrued income +€1,383
up €1,383 (+123%), from €1,122 to €2,505
- Debts after one year -€11,915
down €11,915 (-26.7%), from €44,688 to €32,773
- Reserves +€7,278
up €7,278 (+11.2%), from €65,202 to €72,480
- Profit (loss) carried forward +€2,270
up €2,270, from -€2,270 to €0
- Gross operating margin +€21,393
up €21,393 (+127%), from €16,832 to €38,225
- Depreciation +€5,152
up €5,152 (+33.5%), from €15,390 to €20,542
- Taxes +€4,808
up €4,808 (+3,111%), from €155 to €4,963
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 | €123,350 | €123,068 | -€282 | -0.2% |
| Fixed assets | 21/28 | €83,509 | €63,389 | -€20,120 | -24.1% |
| Tangible fixed assets | 22/27 | €83,509 | €63,389 | -€20,120 | -24.1% |
| Plant, machinery and equipment | 23 | €444 | €246 | -€198 | -44.5% |
| Furniture and vehicles | 24 | €62,360 | €48,445 | -€13,915 | -22.3% |
| Leasing and similar rights | 25 | €20,704 | €14,697 | -€6,007 | -29.0% |
| Current assets | 29/58 | €39,841 | €59,679 | +€19,838 | +49.8% |
| Stocks and contracts in progress | 3 | €1,000 | €1,547 | +€547 | +54.7% |
| Stocks | 30/36 | €1,000 | €1,547 | +€547 | +54.7% |
| Amounts receivable within one year | 40/41 | €13,173 | €14,805 | +€1,632 | +12.4% |
| Trade receivables | 40 | €5,375 | €5,273 | -€102 | -1.9% |
| Other amounts receivable | 41 | €7,798 | €9,532 | +€1,734 | +22.2% |
| Cash at bank and in hand | 54/58 | €24,546 | €40,822 | +€16,275 | +66.3% |
| Deferred charges and accrued income | 490/1 | €1,122 | €2,505 | +€1,383 | +123% |
| Total equity and liabilities | 10/49 | €123,350 | €123,068 | -€282 | -0.2% |
| Equity | 10/15 | €62,932 | €72,480 | +€9,548 | +15.2% |
| Reserves | 13 | €65,202 | €72,480 | +€7,278 | +11.2% |
| Distributable reserves | 133 | €65,202 | €72,480 | +€7,278 | +11.2% |
| Profit (loss) carried forward | 14 | -€2,270 | €0 | +€2,270 | |
| Amounts payable | 17/49 | €60,418 | €50,588 | -€9,831 | -16.3% |
| Amounts payable after more than one year | 17 | €44,688 | €32,773 | -€11,915 | -26.7% |
| Financial debts | 170/4 | €44,688 | €32,773 | -€11,915 | -26.7% |
| Amounts payable within one year | 42/48 | €15,730 | €17,815 | +€2,085 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €7,518 | €7,812 | +€295 | +3.9% |
| Trade debts | 44 | €466 | €466 | -€0 | 0.0% |
| Suppliers | 440/4 | €466 | €466 | -€0 | 0.0% |
| Taxes, remuneration and social security | 45 | - | €728 | +€728 | |
| Taxes | 450/3 | - | €728 | +€728 | |
| Other amounts payable | 47/48 | €7,747 | €8,809 | +€1,062 | +13.7% |
| Non-recurring operating income | 76A | €2,702 | €0 | -€2,702 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,390 | €20,542 | +€5,152 | +33.5% |
| Other operating charges | 640/8 | €1,250 | €957 | -€293 | -23.4% |
| Gross operating margin | 9900 | €16,832 | €38,225 | +€21,393 | +127% |
| Operating profit (loss) | 9901 | €192 | €16,726 | +€16,534 | +8,609% |
| Financial income | 75/76B | €18 | €6 | -€12 | -68.3% |
| Recurring financial income | 75 | €18 | €6 | -€12 | -68.3% |
| Financial charges | 65/66B | €2,325 | €2,220 | -€105 | -4.5% |
| Recurring financial charges | 65 | €2,325 | €2,220 | -€105 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,115 | €14,511 | +€16,627 | |
| Income taxes | 67/77 | €155 | €4,963 | +€4,808 | +3,111% |
| Profit (loss) for the period | 9904 | -€2,270 | €9,548 | +€11,818 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,270 | €9,548 | +€11,818 |
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 19 October 2026 via checked.be.