JC Reno: 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 Reno
Largest movements
- Cash +€2,840
up €2,840 (+9.1%), from €31,322 to €34,162
mainly Net result for the year (+€10,569) and Depreciation (+€5,040)
- Receivables within one year +€1,042
up €1,042 (+7.2%), from €14,458 to €15,500
of which Other amounts receivable: +€727
- Tangible fixed assets +€789
up €789 (+5.3%), from €14,784 to €15,573
of which Plant, machinery and equipment: +€2,434
- Profit (loss) carried forward +€10,569
up €10,569 (+25.2%), from €41,864 to €52,433
- Other debts -€3,675
no longer reported in 2026 (was €3,675)
- Tax, wage and social debts -€1,688
down €1,688 (-15.1%), from €11,210 to €9,522
- Gross operating margin -€41,487
down €41,487 (-64.6%), from €64,180 to €22,693
- Taxes -€7,238
down €7,238 (-64.6%), from €11,210 to €3,972
- Other operating charges -€1,489
down €1,489 (-43.3%), from €3,435 to €1,946
- Financial charges -€894
down €894 (-43.4%), from €2,061 to €1,167
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,283 | €65,955 | +€4,672 | +7.6% |
| Fixed assets | 21/28 | €15,504 | €16,293 | +€789 | +5.1% |
| Tangible fixed assets | 22/27 | €14,784 | €15,573 | +€789 | +5.3% |
| Plant, machinery and equipment | 23 | €1,788 | €4,222 | +€2,434 | +136% |
| Furniture and vehicles | 24 | €12,995 | €11,351 | -€1,645 | -12.7% |
| Financial fixed assets | 28 | €720 | €720 | = | 0.0% |
| Current assets | 29/58 | €45,779 | €49,662 | +€3,883 | +8.5% |
| Amounts receivable within one year | 40/41 | €14,458 | €15,500 | +€1,042 | +7.2% |
| Trade receivables | 40 | €8,282 | €8,597 | +€315 | +3.8% |
| Other amounts receivable | 41 | €6,175 | €6,903 | +€727 | +11.8% |
| Cash at bank and in hand | 54/58 | €31,322 | €34,162 | +€2,840 | +9.1% |
| Total equity and liabilities | 10/49 | €61,283 | €65,955 | +€4,672 | +7.6% |
| Equity | 10/15 | €45,864 | €56,433 | +€10,569 | +23.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,864 | €52,433 | +€10,569 | +25.2% |
| Amounts payable | 17/49 | €15,419 | €9,522 | -€5,897 | -38.2% |
| Amounts payable within one year | 42/48 | €15,419 | €9,522 | -€5,897 | -38.2% |
| Trade debts | 44 | €535 | - | -€535 | |
| Suppliers | 440/4 | €535 | - | -€535 | |
| Taxes, remuneration and social security | 45 | €11,210 | €9,522 | -€1,688 | -15.1% |
| Taxes | 450/3 | €11,210 | €9,522 | -€1,688 | -15.1% |
| Other amounts payable | 47/48 | €3,675 | - | -€3,675 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,611 | €5,040 | -€571 | -10.2% |
| Other operating charges | 640/8 | €3,435 | €1,946 | -€1,489 | -43.3% |
| Gross operating margin | 9900 | €64,180 | €22,693 | -€41,487 | -64.6% |
| Operating profit (loss) | 9901 | €55,134 | €15,708 | -€39,427 | -71.5% |
| Financial charges | 65/66B | €2,061 | €1,167 | -€894 | -43.4% |
| Recurring financial charges | 65 | €2,061 | €1,167 | -€894 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | €53,074 | €14,541 | -€38,533 | -72.6% |
| Income taxes | 67/77 | €11,210 | €3,972 | -€7,238 | -64.6% |
| Profit (loss) for the period | 9904 | €41,864 | €10,569 | -€31,295 | -74.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,864 | €10,569 | -€31,295 | -74.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.