JC-Rent: what changed
What changed
JC-Rent
NACE 77.399, Renting and leasing of other machinery, equipment and tangible goods
filed annual accounts (NBB)
Net result for the year
€55,854
2024 · €86,281-€30,428
Equity
€895,917
2024 · €840,064+€55,854
Cash
€387,334
2024 · €497,046-€109,712
Balance sheet total
€2.2m
2024 · €2.5m-€265,223
Largest movements
Assets
- Tangible fixed assets -€271,781
down €271,781 (-16.9%), from €1.6m to €1.3m
of which Leasing and similar rights: -€143,977
- Cash -€109,712
down €109,712 (-22.1%), from €497,046 to €387,334
mainly Investment in fixed assets (net) (-€221,908) and Debts after one year (-€207,861)
- Stocks and contracts +€58,008
up €58,008 (+52.5%), from €110,486 to €168,494
- Receivables within one year +€43,189
up €43,189 (+19.2%), from €224,805 to €267,994
of which Trade receivables: +€24,606
Equity and liabilities
- Debts after one year -€207,861
down €207,861 (-22.4%), from €926,858 to €718,997
of which Financial debts: -€167,861
- Tax, wage and social debts -€86,409
down €86,409 (-89.1%), from €96,928 to €10,519
of which Taxes: -€85,897
- Profit (loss) carried forward +€55,854
up €55,854 (+6.9%), from €807,064 to €862,917
Income statement
- Taxes -€145,838
down €145,838 (-89.0%), from €163,919 to €18,081
- Gross operating margin -€144,586
down €144,586 (-15.4%), from €941,682 to €797,096
- Staff costs +€22,778
up €22,778 (+26.1%), from €87,405 to €110,183
- Depreciation +€16,694
up €16,694 (+3.5%), from €476,995 to €493,689
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€86,281
Gross operating margin
-€144,586
Staff costs
-€22,778
Depreciation
-€16,694
Write-downs
-€7,552
Other operating charges
+€1,611
Other operating items
+€10,477
Financial income
+€9
Financial charges
+€3,247
Taxes
+€145,838
Result 2025
€55,854
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€324,987
Investment
-€221,908
Financing
-€212,790
Cash 2024
€497,046
From operations (derived)
+€324,987
Net result for the year
+€55,854
Depreciation
+€493,689
Stocks and contracts
-€58,008
Receivables within one year
-€43,189
Deferred charges and accrued income
-€15,072
Trade debts
-€24,084
Tax, wage and social debts
-€86,409
Advances received
+€2,299
Other debts
-€92
Investment (derived)
-€221,908
Investment in fixed assets (net)
-€221,908
Financing
-€212,790
Debts after one year
-€207,861
Current portion of long-term debt
-€4,929
Cash 2025
€387,334
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,456,019 | €2,190,796 | -€265,223 | -10.8% |
| Fixed assets | 21/28 | €1,611,337 | €1,339,556 | -€271,781 | -16.9% |
| Tangible fixed assets | 22/27 | €1,610,067 | €1,338,286 | -€271,781 | -16.9% |
| Land and buildings | 22 | €491,685 | €468,055 | -€23,630 | -4.8% |
| Plant, machinery and equipment | 23 | €19,477 | €14,486 | -€4,992 | -25.6% |
| Furniture and vehicles | 24 | €140,395 | €75,536 | -€64,859 | -46.2% |
| Leasing and similar rights | 25 | €842,888 | €698,911 | -€143,977 | -17.1% |
| Other tangible fixed assets | 26 | €115,622 | €81,299 | -€34,324 | -29.7% |
| Financial fixed assets | 28 | €1,270 | €1,270 | = | 0.0% |
| Current assets | 29/58 | €844,683 | €851,240 | +€6,558 | +0.8% |
| Stocks and contracts in progress | 3 | €110,486 | €168,494 | +€58,008 | +52.5% |
| Stocks | 30/36 | €110,486 | €168,494 | +€58,008 | +52.5% |
| Amounts receivable within one year | 40/41 | €224,805 | €267,994 | +€43,189 | +19.2% |
| Trade receivables | 40 | €222,968 | €247,575 | +€24,606 | +11.0% |
| Other amounts receivable | 41 | €1,837 | €20,420 | +€18,583 | +1,012% |
| Cash at bank and in hand | 54/58 | €497,046 | €387,334 | -€109,712 | -22.1% |
| Deferred charges and accrued income | 490/1 | €12,345 | €27,418 | +€15,072 | +122% |
| Total equity and liabilities | 10/49 | €2,456,019 | €2,190,796 | -€265,223 | -10.8% |
| Equity | 10/15 | €840,064 | €895,917 | +€55,854 | +6.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €807,064 | €862,917 | +€55,854 | +6.9% |
| Amounts payable | 17/49 | €1,615,956 | €1,294,879 | -€321,077 | -19.9% |
| Amounts payable after more than one year | 17 | €926,858 | €718,997 | -€207,861 | -22.4% |
| Financial debts | 170/4 | €867,382 | €699,521 | -€167,861 | -19.4% |
| Other amounts payable | 178/9 | €59,476 | €19,476 | -€40,000 | -67.3% |
| Amounts payable within one year | 42/48 | €689,097 | €575,882 | -€113,216 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €365,110 | €360,181 | -€4,929 | -1.4% |
| Trade debts | 44 | €226,968 | €202,884 | -€24,084 | -10.6% |
| Suppliers | 440/4 | €226,968 | €202,884 | -€24,084 | -10.6% |
| Advances received on contracts in progress | 46 | - | €2,299 | +€2,299 | |
| Taxes, remuneration and social security | 45 | €96,928 | €10,519 | -€86,409 | -89.1% |
| Taxes | 450/3 | €86,034 | €137 | -€85,897 | -99.8% |
| Remuneration and social security | 454/9 | €10,894 | €10,382 | -€512 | -4.7% |
| Other amounts payable | 47/48 | €92 | - | -€92 | |
| Non-recurring operating income | 76A | €156,573 | €102,707 | -€53,866 | -34.4% |
| Remuneration, social security and pensions | 62 | €87,405 | €110,183 | +€22,778 | +26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €476,995 | €493,689 | +€16,694 | +3.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,513 | €16,065 | +€7,552 | +88.7% |
| Other operating charges | 640/8 | €10,467 | €8,857 | -€1,611 | -15.4% |
| Non-recurring operating charges | 66A | €55,134 | €44,656 | -€10,477 | -19.0% |
| Gross operating margin | 9900 | €941,682 | €797,096 | -€144,586 | -15.4% |
| Operating profit (loss) | 9901 | €303,168 | €123,646 | -€179,522 | -59.2% |
| Financial income | 75/76B | €113 | €122 | +€9 | +7.8% |
| Recurring financial income | 75 | €113 | €122 | +€9 | +7.8% |
| Financial charges | 65/66B | €53,081 | €49,833 | -€3,247 | -6.1% |
| Recurring financial charges | 65 | €53,081 | €49,833 | -€3,247 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €250,201 | €73,935 | -€176,266 | -70.4% |
| Income taxes | 67/77 | €163,919 | €18,081 | -€145,838 | -89.0% |
| Profit (loss) for the period | 9904 | €86,281 | €55,854 | -€30,428 | -35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €86,281 | €55,854 | -€30,428 | -35.3% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.