JC UNIVERSAL: 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 UNIVERSAL
Largest movements
- Receivables within one year -€6,061
down €6,061 (-90.7%), from €6,683 to €621
of which Other amounts receivable: -€5,990
- Cash -€4,871
down €4,871 (-67.1%), from €7,257 to €2,385
mainly Other debts (-€8,706) and Net result for the year (-€2,011)
- Other debts -€8,706
down €8,706 (-26.0%), from €33,536 to €24,830
- Profit (loss) carried forward -€2,011
down €2,011 (-1.2%), from -€161,872 to -€163,883
- Trade debts -€1,836
down €1,836 (-78.4%), from €2,340 to €505
- Advances received +€1,620
new in 2025: €1,620
- Gross operating margin +€44,067
up €44,067 (+100.0%), from -€44,075 to -€8
- Financial charges -€12,105
down €12,105 (-90.4%), from €13,392 to €1,287
- Financial income -€3,445
down €3,445 (-99.9%), from €3,449 to €4
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.
Derived cash bridge
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 | €13,939 | €3,007 | -€10,933 | -78.4% |
| Current assets | 29/58 | €13,939 | €3,007 | -€10,933 | -78.4% |
| Amounts receivable within one year | 40/41 | €6,683 | €621 | -€6,061 | -90.7% |
| Trade receivables | 40 | €159 | €88 | -€72 | -44.9% |
| Other amounts receivable | 41 | €6,524 | €534 | -€5,990 | -91.8% |
| Cash at bank and in hand | 54/58 | €7,257 | €2,385 | -€4,871 | -67.1% |
| Total equity and liabilities | 10/49 | €13,939 | €3,007 | -€10,933 | -78.4% |
| Equity | 10/15 | -€21,937 | -€23,948 | -€2,011 | -9.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €133,735 | €133,735 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,191 | €4,191 | = | 0.0% |
| Distributable reserves | 133 | €129,544 | €129,544 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€161,872 | -€163,883 | -€2,011 | -1.2% |
| Amounts payable | 17/49 | €35,877 | €26,955 | -€8,922 | -24.9% |
| Amounts payable within one year | 42/48 | €35,877 | €26,955 | -€8,922 | -24.9% |
| Trade debts | 44 | €2,340 | €505 | -€1,836 | -78.4% |
| Suppliers | 440/4 | €2,340 | €505 | -€1,836 | -78.4% |
| Advances received on contracts in progress | 46 | - | €1,620 | +€1,620 | |
| Other amounts payable | 47/48 | €33,536 | €24,830 | -€8,706 | -26.0% |
| Other operating charges | 640/8 | €795 | €720 | -€74 | -9.4% |
| Gross operating margin | 9900 | -€44,075 | -€8 | +€44,067 | +100.0% |
| Operating profit (loss) | 9901 | -€44,870 | -€729 | +€44,141 | +98.4% |
| Financial income | 75/76B | €3,449 | €4 | -€3,445 | -99.9% |
| Recurring financial income | 75 | €3,449 | €4 | -€3,445 | -99.9% |
| Financial charges | 65/66B | €13,392 | €1,287 | -€12,105 | -90.4% |
| Recurring financial charges | 65 | €13,392 | €1,287 | -€12,105 | -90.4% |
| Profit (loss) for the period before taxes | 9903 | -€54,812 | -€2,011 | +€52,801 | +96.3% |
| Profit (loss) for the period | 9904 | -€54,812 | -€2,011 | +€52,801 | +96.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,812 | -€2,011 | +€52,801 | +96.3% |
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 30 October 2026 via checked.be.