JC TELECOM: 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 TELECOM
Largest movements
- Tangible fixed assets -€16,437
down €16,437 (-96.3%), from €17,067 to €630
- Receivables within one year +€12,421
up €12,421 (+208.7%), from €5,952 to €18,374
of which Trade receivables: +€14,522
- Cash +€4,654
up €4,654 (+14.3%), from €32,638 to €37,292
mainly Depreciation (+€16,437) and Trade debts (+€5,615)
- Deferred charges and accrued income -€1,770
down €1,770 (-61.3%), from €2,890 to €1,120
- Debts after one year -€9,450
down €9,450 (-92.3%), from €10,243 to €794
- Trade debts +€5,615
up €5,615 (+157.7%), from €3,560 to €9,176
- Reserves +€3,988
up €3,988 (+12.9%), from €30,837 to €34,825
- Tax, wage and social debts -€1,418
down €1,418 (-31.6%), from €4,490 to €3,072
of which Remuneration and social security: -€2,410
- Gross operating margin +€1,937
up €1,937 (+8.4%), from €23,175 to €25,112
- Taxes +€992
up €992 (+47.7%), from €2,080 to €3,072
- Other operating charges +€811
up €811 (+171.1%), from €474 to €1,285
- Depreciation -€406
down €406 (-2.4%), from €16,843 to €16,437
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 | €58,548 | €57,416 | -€1,132 | -1.9% |
| Fixed assets | 21/28 | €17,067 | €630 | -€16,437 | -96.3% |
| Tangible fixed assets | 22/27 | €17,067 | €630 | -€16,437 | -96.3% |
| Furniture and vehicles | 24 | €17,067 | €630 | -€16,437 | -96.3% |
| Current assets | 29/58 | €41,481 | €56,786 | +€15,305 | +36.9% |
| Amounts receivable within one year | 40/41 | €5,952 | €18,374 | +€12,421 | +208.7% |
| Trade receivables | 40 | - | €14,522 | +€14,522 | |
| Other amounts receivable | 41 | €5,952 | €3,851 | -€2,101 | -35.3% |
| Cash at bank and in hand | 54/58 | €32,638 | €37,292 | +€4,654 | +14.3% |
| Deferred charges and accrued income | 490/1 | €2,890 | €1,120 | -€1,770 | -61.3% |
| Total equity and liabilities | 10/49 | €58,548 | €57,416 | -€1,132 | -1.9% |
| Equity | 10/15 | €30,937 | €34,925 | +€3,988 | +12.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €30,837 | €34,825 | +€3,988 | +12.9% |
| Distributable reserves | 133 | €30,837 | €34,825 | +€3,988 | +12.9% |
| Amounts payable | 17/49 | €27,611 | €22,491 | -€5,120 | -18.5% |
| Amounts payable after more than one year | 17 | €10,243 | €794 | -€9,450 | -92.3% |
| Financial debts | 170/4 | €10,243 | €794 | -€9,450 | -92.3% |
| Amounts payable within one year | 42/48 | €17,368 | €21,697 | +€4,329 | +24.9% |
| Current portion of amounts payable after more than one year | 42 | €9,317 | €9,450 | +€132 | +1.4% |
| Trade debts | 44 | €3,560 | €9,176 | +€5,615 | +157.7% |
| Suppliers | 440/4 | €3,560 | €9,176 | +€5,615 | +157.7% |
| Taxes, remuneration and social security | 45 | €4,490 | €3,072 | -€1,418 | -31.6% |
| Taxes | 450/3 | €2,080 | €3,072 | +€992 | +47.7% |
| Remuneration and social security | 454/9 | €2,410 | - | -€2,410 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,843 | €16,437 | -€406 | -2.4% |
| Other operating charges | 640/8 | €474 | €1,285 | +€811 | +171.1% |
| Gross operating margin | 9900 | €23,175 | €25,112 | +€1,937 | +8.4% |
| Operating profit (loss) | 9901 | €5,859 | €7,391 | +€1,532 | +26.1% |
| Financial income | 75/76B | €86 | - | -€86 | |
| Recurring financial income | 75 | €86 | - | -€86 | |
| Financial charges | 65/66B | €479 | €331 | -€148 | -30.9% |
| Recurring financial charges | 65 | €479 | €331 | -€148 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €5,466 | €7,060 | +€1,594 | +29.2% |
| Income taxes | 67/77 | €2,080 | €3,072 | +€992 | +47.7% |
| Profit (loss) for the period | 9904 | €3,386 | €3,988 | +€602 | +17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,386 | €3,988 | +€602 | +17.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.