JC SOINS: 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 SOINS
Largest movements
- Receivables within one year +€85,556
up €85,556 (+11830.4%), from €723 to €86,279
- Cash -€62,683
down €62,683 (-49.6%), from €126,250 to €63,567
mainly Contributions, distributions and other (-€93,083) and Receivables within one year (-€85,556)
- Tangible fixed assets -€33,521
down €33,521 (-27.0%), from €124,154 to €90,632
of which Furniture and vehicles: -€31,735
- Deferred charges and accrued income -€6,610
down €6,610 (-20.1%), from €32,934 to €26,324
- Other debts +€93,448
up €93,448 (+5899.6%), from €1,584 to €95,032
- Reserves -€75,287
down €75,287 (-49.1%), from €153,316 to €78,029
of which Distributable reserves: -€75,287
- Debts after one year -€32,231
down €32,231 (-50.2%), from €64,195 to €31,964
- Gross operating margin -€9,417
down €9,417 (-7.1%), from €132,606 to €123,189
- Financial income +€2,115
up €2,115 (+1779.3%), from €119 to €2,234
- Taxes -€1,434
down €1,434 (-12.7%), from €11,277 to €9,843
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 | €285,776 | €268,518 | -€17,259 | -6.0% |
| Fixed assets | 21/28 | €125,869 | €92,347 | -€33,521 | -26.6% |
| Tangible fixed assets | 22/27 | €124,154 | €90,632 | -€33,521 | -27.0% |
| Land and buildings | 22 | €21,697 | €20,417 | -€1,281 | -5.9% |
| Furniture and vehicles | 24 | €98,279 | €66,544 | -€31,735 | -32.3% |
| Other tangible fixed assets | 26 | €4,177 | €3,671 | -€506 | -12.1% |
| Financial fixed assets | 28 | €1,715 | €1,715 | = | 0.0% |
| Current assets | 29/58 | €159,908 | €176,170 | +€16,263 | +10.2% |
| Amounts receivable within one year | 40/41 | €723 | €86,279 | +€85,556 | +11830.4% |
| Other amounts receivable | 41 | €723 | €86,279 | +€85,556 | +11830.4% |
| Cash at bank and in hand | 54/58 | €126,250 | €63,567 | -€62,683 | -49.6% |
| Deferred charges and accrued income | 490/1 | €32,934 | €26,324 | -€6,610 | -20.1% |
| Total equity and liabilities | 10/49 | €285,776 | €268,518 | -€17,259 | -6.0% |
| Equity | 10/15 | €171,916 | €96,629 | -€75,287 | -43.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €153,316 | €78,029 | -€75,287 | -49.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €151,456 | €76,169 | -€75,287 | -49.7% |
| Amounts payable | 17/49 | €113,861 | €171,889 | +€58,028 | +51.0% |
| Amounts payable after more than one year | 17 | €64,195 | €31,964 | -€32,231 | -50.2% |
| Financial debts | 170/4 | €64,195 | €31,964 | -€32,231 | -50.2% |
| Amounts payable within one year | 42/48 | €49,666 | €139,925 | +€90,259 | +181.7% |
| Current portion of amounts payable after more than one year | 42 | €35,058 | €32,231 | -€2,827 | -8.1% |
| Trade debts | 44 | €4,925 | €4,614 | -€311 | -6.3% |
| Suppliers | 440/4 | €4,925 | €4,614 | -€311 | -6.3% |
| Taxes, remuneration and social security | 45 | €8,098 | €8,049 | -€50 | -0.6% |
| Remuneration and social security | 454/9 | €8,098 | €8,049 | -€50 | -0.6% |
| Other amounts payable | 47/48 | €1,584 | €95,032 | +€93,448 | +5899.6% |
| Non-recurring operating income | 76A | - | €4,000 | +€4,000 | |
| Remuneration, social security and pensions | 62 | €59,150 | €58,067 | -€1,083 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,714 | €35,411 | -€303 | -0.8% |
| Other operating charges | 640/8 | €2,791 | €2,991 | +€199 | +7.1% |
| Gross operating margin | 9900 | €132,606 | €123,189 | -€9,417 | -7.1% |
| Operating profit (loss) | 9901 | €34,950 | €26,720 | -€8,230 | -23.5% |
| Financial income | 75/76B | €119 | €2,234 | +€2,115 | +1779.3% |
| Recurring financial income | 75 | €119 | €2,234 | +€2,115 | +1779.3% |
| Financial charges | 65/66B | €2,008 | €1,314 | -€695 | -34.6% |
| Recurring financial charges | 65 | €1,909 | €1,314 | -€595 | -31.2% |
| Non-recurring financial charges | 66B | €99 | - | -€99 | |
| Profit (loss) for the period before taxes | 9903 | €33,060 | €27,639 | -€5,421 | -16.4% |
| Income taxes | 67/77 | €11,277 | €9,843 | -€1,434 | -12.7% |
| Profit (loss) for the period | 9904 | €21,783 | €17,796 | -€3,987 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,783 | €17,796 | -€3,987 | -18.3% |
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 12 October 2026 via checked.be.