JCAG: 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.
JCAG
Largest movements
- Receivables within one year +€130,622
up €130,622 (+456%), from €28,628 to €159,250
of which Other amounts receivable: +€71,739
- Deferred charges and accrued income -€1,998
no longer reported in 2025 (was €1,998)
- Profit (loss) carried forward +€101,441
up €101,441 (+689%), from €14,715 to €116,156
- Tax, wage and social debts +€25,405
up €25,405 (+412%), from €6,171 to €31,576
- Other debts +€5,000
new in 2025: €5,000
- Trade debts -€2,772
down €2,772 (-21.2%), from €13,054 to €10,282
- Gross operating margin +€113,758
up €113,758 (+569%), from €19,988 to €133,746
- Taxes +€24,232
up €24,232 (+660%), from €3,672 to €27,904
- Depreciation -€2,446
down €2,446 (-98.9%), from €2,472 to €26
- Financial income +€2,310
up €2,310 (+210%), from €1,099 to €3,409
- Other operating charges +€2,015
up €2,015 (+1,091%), from €185 to €2,200
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 | €37,440 | €166,534 | +€129,094 | +345% |
| Fixed assets | 21/28 | €5,808 | €6,161 | +€353 | +6.1% |
| Tangible fixed assets | 22/27 | €5,808 | €6,161 | +€353 | +6.1% |
| Furniture and vehicles | 24 | €5,808 | €6,161 | +€353 | +6.1% |
| Current assets | 29/58 | €31,631 | €160,373 | +€128,742 | +407% |
| Amounts receivable within one year | 40/41 | €28,628 | €159,250 | +€130,622 | +456% |
| Trade receivables | 40 | €7,479 | €66,361 | +€58,883 | +787% |
| Other amounts receivable | 41 | €21,150 | €92,889 | +€71,739 | +339% |
| Cash at bank and in hand | 54/58 | €1,005 | €1,123 | +€118 | +11.7% |
| Deferred charges and accrued income | 490/1 | €1,998 | - | -€1,998 | |
| Total equity and liabilities | 10/49 | €37,440 | €166,534 | +€129,094 | +345% |
| Equity | 10/15 | €18,215 | €119,656 | +€101,441 | +557% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Contributions outside capital | 11 | - | €3,500 | +€3,500 | |
| Other | 1109/19 | - | €3,500 | +€3,500 | |
| Profit (loss) carried forward | 14 | €14,715 | €116,156 | +€101,441 | +689% |
| Amounts payable | 17/49 | €19,225 | €46,878 | +€27,653 | +144% |
| Amounts payable within one year | 42/48 | €19,225 | €46,878 | +€27,653 | +144% |
| Financial debts | 43 | - | €20 | +€20 | |
| Credit institutions | 430/8 | - | €20 | +€20 | |
| Trade debts | 44 | €13,054 | €10,282 | -€2,772 | -21.2% |
| Suppliers | 440/4 | €13,054 | €10,282 | -€2,772 | -21.2% |
| Taxes, remuneration and social security | 45 | €6,171 | €31,576 | +€25,405 | +412% |
| Taxes | 450/3 | €6,171 | €31,576 | +€25,405 | +412% |
| Other amounts payable | 47/48 | - | €5,000 | +€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,472 | €26 | -€2,446 | -98.9% |
| Other operating charges | 640/8 | €185 | €2,200 | +€2,015 | +1,091% |
| Gross operating margin | 9900 | €19,988 | €133,746 | +€113,758 | +569% |
| Operating profit (loss) | 9901 | €17,332 | €131,520 | +€114,188 | +659% |
| Financial income | 75/76B | €1,099 | €3,409 | +€2,310 | +210% |
| Recurring financial income | 75 | €1,099 | €3,409 | +€2,310 | +210% |
| Financial charges | 65/66B | €44 | €584 | +€540 | +1,227% |
| Recurring financial charges | 65 | €44 | €584 | +€540 | +1,227% |
| Profit (loss) for the period before taxes | 9903 | €18,387 | €134,345 | +€115,958 | +631% |
| Income taxes | 67/77 | €3,672 | €27,904 | +€24,232 | +660% |
| Profit (loss) for the period | 9904 | €14,715 | €106,441 | +€91,726 | +623% |
| Profit (loss) for the period to be appropriated | 9905 | €14,715 | €106,441 | +€91,726 | +623% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.