JC VAN CLIFFE: 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 VAN CLIFFE
Largest movements
- Tangible fixed assets +€2.6m
up €2.6m (+1,299%), from €197,883 to €2.8m
of which Land and buildings: +€2.6m
- Revaluation surpluses +€2.6m
new in 2025: €2.6m
No income-statement line moved by more than 1% of the activity.
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €237,114 | €2,807,114 | +€2.6m | +1,084% |
| Formation expenses | 20 | €39,231 | €39,231 | = | 0.0% |
| Fixed assets | 21/28 | €197,883 | €2,767,883 | +€2.6m | +1,299% |
| Tangible fixed assets | 22/27 | €197,883 | €2,767,883 | +€2.6m | +1,299% |
| Land and buildings | 22 | €190,900 | €2,760,900 | +€2.6m | +1,346% |
| Plant, machinery and equipment | 23 | €6,983 | €6,983 | = | 0.0% |
| Total equity and liabilities | 10/49 | €237,114 | €2,807,114 | +€2.6m | +1,084% |
| Equity | 10/15 | -€39,004 | €2,530,956 | +€2.6m | |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Revaluation surpluses | 12 | - | €2,570,000 | +€2.6m | |
| Reserves | 13 | €780 | €780 | = | 0.0% |
| Non-distributable reserves | 130/1 | €780 | €780 | = | 0.0% |
| Reserves not available under the articles | 1311 | €780 | €780 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,785 | -€39,825 | -€40 | -0.1% |
| Amounts payable | 17/49 | €276,118 | €276,158 | +€40 | 0.0% |
| Amounts payable after more than one year | 17 | €274,568 | €274,568 | = | 0.0% |
| Financial debts | 170/4 | €274,568 | €274,568 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,550 | €1,590 | +€40 | +2.6% |
| Financial debts | 43 | - | €40 | +€40 | |
| Credit institutions | 430/8 | - | €40 | +€40 | |
| Trade debts | 44 | €36 | €36 | = | 0.0% |
| Suppliers | 440/4 | €36 | €36 | = | 0.0% |
| Other amounts payable | 47/48 | €1,514 | €1,514 | = | 0.0% |
| Financial charges | 65/66B | €35 | €40 | +€5 | +14.3% |
| Recurring financial charges | 65 | €35 | €40 | +€5 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | -€35 | -€40 | -€5 | -14.3% |
| Profit (loss) for the period | 9904 | -€35 | -€40 | -€5 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€35 | -€40 | -€5 | -14.3% |
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 13 October 2026 via checked.be.