JCA FINANCE: 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.
JCA FINANCE
Largest movements
- Cash -€20,855
down €20,855 (-27.9%), from €74,731 to €53,877
mainly Other debts (-€46,094) and Contributions, distributions and other (-€40,000)
- Tangible fixed assets -€16,469
down €16,469 (-50.1%), from €32,884 to €16,414
of which Furniture and vehicles: -€17,965
- Receivables within one year +€3,719
up €3,719 (+777.9%), from €478 to €4,198
- Other debts -€46,094
down €46,094 (-53.5%), from €86,196 to €40,102
- Reserves +€13,009
new in 2025: €13,009
- Debts after one year -€4,485
down €4,485 (-53.7%), from €8,358 to €3,873
- Tax, wage and social debts +€4,312
new in 2025: €4,312
- Gross operating margin +€34,105
up €34,105 (+58.8%), from €57,997 to €92,102
- Taxes +€9,790
up €9,790 (+102.8%), from €9,522 to €19,312
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 | €120,688 | €86,940 | -€33,748 | -28.0% |
| Fixed assets | 21/28 | €44,159 | €27,689 | -€16,469 | -37.3% |
| Tangible fixed assets | 22/27 | €32,884 | €16,414 | -€16,469 | -50.1% |
| Furniture and vehicles | 24 | €32,884 | €14,919 | -€17,965 | -54.6% |
| Other tangible fixed assets | 26 | - | €1,496 | +€1,496 | |
| Financial fixed assets | 28 | €11,275 | €11,275 | = | 0.0% |
| Current assets | 29/58 | €76,530 | €59,250 | -€17,279 | -22.6% |
| Amounts receivable within one year | 40/41 | €478 | €4,198 | +€3,719 | +777.9% |
| Other amounts receivable | 41 | €478 | €4,198 | +€3,719 | +777.9% |
| Cash at bank and in hand | 54/58 | €74,731 | €53,877 | -€20,855 | -27.9% |
| Deferred charges and accrued income | 490/1 | €1,320 | €1,176 | -€144 | -10.9% |
| Total equity and liabilities | 10/49 | €120,688 | €86,940 | -€33,748 | -28.0% |
| Equity | 10/15 | €18,600 | €31,609 | +€13,009 | +69.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €13,009 | +€13,009 | |
| Distributable reserves | 133 | - | €13,009 | +€13,009 | |
| Amounts payable | 17/49 | €102,088 | €55,330 | -€46,758 | -45.8% |
| Amounts payable after more than one year | 17 | €8,358 | €3,873 | -€4,485 | -53.7% |
| Financial debts | 170/4 | €8,358 | €3,873 | -€4,485 | -53.7% |
| Amounts payable within one year | 42/48 | €93,730 | €51,458 | -€42,273 | -45.1% |
| Current portion of amounts payable after more than one year | 42 | €4,315 | €4,485 | +€170 | +4.0% |
| Trade debts | 44 | €3,220 | €2,558 | -€661 | -20.5% |
| Suppliers | 440/4 | €3,220 | €2,558 | -€661 | -20.5% |
| Taxes, remuneration and social security | 45 | - | €4,312 | +€4,312 | |
| Taxes | 450/3 | - | €4,312 | +€4,312 | |
| Other amounts payable | 47/48 | €86,196 | €40,102 | -€46,094 | -53.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,273 | €18,106 | -€167 | -0.9% |
| Other operating charges | 640/8 | €892 | €1,160 | +€268 | +30.1% |
| Gross operating margin | 9900 | €57,997 | €92,102 | +€34,105 | +58.8% |
| Operating profit (loss) | 9901 | €38,833 | €72,836 | +€34,004 | +87.6% |
| Financial income | 75/76B | €2 | €101 | +€99 | +4947.0% |
| Recurring financial income | 75 | €2 | €101 | +€99 | +4947.0% |
| Financial charges | 65/66B | €639 | €616 | -€24 | -3.7% |
| Recurring financial charges | 65 | €639 | €616 | -€24 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €38,195 | €72,321 | +€34,126 | +89.3% |
| Income taxes | 67/77 | €9,522 | €19,312 | +€9,790 | +102.8% |
| Profit (loss) for the period | 9904 | €28,673 | €53,009 | +€24,336 | +84.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,673 | €53,009 | +€24,336 | +84.9% |
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 10 October 2026 via checked.be.