JC Services: what changed
Two fiscal 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 Services
Largest movements
- Tangible fixed assets +€15,987
up €15,987 (+157.9%), from €10,125 to €26,112
of which Furniture and vehicles: +€15,065
- Formation expenses -€1,521
no longer reported in 2025 (was €1,521)
- Cash +€879
up €879 (+11.9%), from €7,403 to €8,283
mainly Debts after one year (+€9,933) and Depreciation (+€7,872)
- Receivables within one year +€876
up €876 (+6.3%), from €13,981 to €14,856
of which Other amounts receivable: +€1,813
- Debts after one year +€9,933
up €9,933 (+290.5%), from €3,419 to €13,352
- Reserves +€6,757
up €6,757 (+75.8%), from €8,910 to €15,667
- Other debts -€5,836
no longer reported in 2025 (was €5,836)
- Current portion of long-term debt +€5,037
up €5,037 (+118.2%), from €4,262 to €9,299
- Tax, wage and social debts +€3,697
up €3,697 (+73.8%), from €5,009 to €8,707
of which Taxes: +€3,272
- Gross operating margin +€9,617
up €9,617 (+73.8%), from €13,034 to €22,651
- Depreciation +€6,237
up €6,237 (+381.4%), from €1,635 to €7,872
- Other operating charges +€3,158
up €3,158 (+3606.7%), from €88 to €3,246
- Financial charges +€2,786
up €2,786 (+3344.3%), from €83 to €2,870
of which Non-recurring financial charges: +€1,839
- Taxes -€304
down €304 (-13.1%), from €2,318 to €2,014
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.
Cash bridge derived
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 | €33,656 | €50,429 | +€16,773 | +49.8% |
| Formation expenses | 20 | €1,521 | - | -€1,521 | |
| Fixed assets | 21/28 | €10,126 | €26,313 | +€16,187 | +159.9% |
| Intangible fixed assets | 21 | €1 | €1 | -€0 | -10.2% |
| Tangible fixed assets | 22/27 | €10,125 | €26,112 | +€15,987 | +157.9% |
| Plant, machinery and equipment | 23 | €2,797 | €3,719 | +€922 | +33.0% |
| Furniture and vehicles | 24 | €7,328 | €22,393 | +€15,065 | +205.6% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €22,010 | €24,117 | +€2,107 | +9.6% |
| Amounts receivable within one year | 40/41 | €13,981 | €14,856 | +€876 | +6.3% |
| Trade receivables | 40 | €13,981 | €13,044 | -€937 | -6.7% |
| Other amounts receivable | 41 | - | €1,813 | +€1,813 | |
| Cash at bank and in hand | 54/58 | €7,403 | €8,283 | +€879 | +11.9% |
| Deferred charges and accrued income | 490/1 | €626 | €978 | +€352 | +56.3% |
| Total equity and liabilities | 10/49 | €33,656 | €50,429 | +€16,773 | +49.8% |
| Equity | 10/15 | €10,410 | €17,167 | +€6,757 | +64.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €8,910 | €15,667 | +€6,757 | +75.8% |
| Distributable reserves | 133 | €8,910 | €15,667 | +€6,757 | +75.8% |
| Amounts payable | 17/49 | €23,246 | €33,263 | +€10,017 | +43.1% |
| Amounts payable after more than one year | 17 | €3,419 | €13,352 | +€9,933 | +290.5% |
| Financial debts | 170/4 | €3,419 | €13,352 | +€9,933 | +290.5% |
| Amounts payable within one year | 42/48 | €19,827 | €19,911 | +€84 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €4,262 | €9,299 | +€5,037 | +118.2% |
| Trade debts | 44 | €4,720 | €1,906 | -€2,814 | -59.6% |
| Suppliers | 440/4 | €4,720 | €1,906 | -€2,814 | -59.6% |
| Taxes, remuneration and social security | 45 | €5,009 | €8,707 | +€3,697 | +73.8% |
| Taxes | 450/3 | €5,009 | €8,282 | +€3,272 | +65.3% |
| Remuneration and social security | 454/9 | - | €425 | +€425 | |
| Other amounts payable | 47/48 | €5,836 | - | -€5,836 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,635 | €7,872 | +€6,237 | +381.4% |
| Other operating charges | 640/8 | €88 | €3,246 | +€3,158 | +3606.7% |
| Gross operating margin | 9900 | €13,034 | €22,651 | +€9,617 | +73.8% |
| Operating profit (loss) | 9901 | €11,311 | €11,533 | +€222 | +2.0% |
| Financial income | 75/76B | €0 | €108 | +€108 | +537550.0% |
| Recurring financial income | 75 | €0 | €108 | +€108 | +537550.0% |
| Financial charges | 65/66B | €83 | €2,870 | +€2,786 | +3344.3% |
| Recurring financial charges | 65 | €83 | €1,030 | +€947 | +1136.7% |
| Non-recurring financial charges | 66B | - | €1,839 | +€1,839 | |
| Profit (loss) for the period before taxes | 9903 | €11,228 | €8,770 | -€2,457 | -21.9% |
| Income taxes | 67/77 | €2,318 | €2,014 | -€304 | -13.1% |
| Profit (loss) for the period | 9904 | €8,910 | €6,757 | -€2,154 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,910 | €6,757 | -€2,154 | -24.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.