JCArcis: 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.
JCArcis
Largest movements
- Cash +€122,306
up €122,306 (+301.5%), from €40,569 to €162,874
mainly Net result for the year (+€51,902) and Current investments (+€50,000)
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Receivables within one year -€46,575
down €46,575 (-55.2%), from €84,369 to €37,794
- Other debts +€48,492
up €48,492 (+62.6%), from €77,430 to €125,922
- Profit (loss) carried forward -€24,098
down €24,098 (-31.7%), from €76,047 to €51,949
- Financial charges -€54,970
down €54,970 (-99.5%), from €55,261 to €292
of which Financial charges: -€54,973
- Taxes +€10,037
up €10,037 (+230.3%), from €4,358 to €14,395
- Gross operating margin -€7,311
down €7,311 (-10.0%), from €72,848 to €65,537
- Financial income +€1,755
up €1,755 (+7020.9%), from €25 to €1,780
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 | €175,444 | €200,892 | +€25,447 | +14.5% |
| Fixed assets | 21/28 | €507 | €223 | -€284 | -56.0% |
| Tangible fixed assets | 22/27 | €507 | €223 | -€284 | -56.0% |
| Plant, machinery and equipment | 23 | €507 | €223 | -€284 | -56.0% |
| Current assets | 29/58 | €174,938 | €200,668 | +€25,731 | +14.7% |
| Amounts receivable within one year | 40/41 | €84,369 | €37,794 | -€46,575 | -55.2% |
| Trade receivables | 40 | €84,369 | €37,794 | -€46,575 | -55.2% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €40,569 | €162,874 | +€122,306 | +301.5% |
| Total equity and liabilities | 10/49 | €175,444 | €200,892 | +€25,447 | +14.5% |
| Equity | 10/15 | €81,047 | €56,949 | -€24,098 | -29.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,047 | €51,949 | -€24,098 | -31.7% |
| Amounts payable | 17/49 | €94,397 | €143,942 | +€49,545 | +52.5% |
| Amounts payable within one year | 42/48 | €94,397 | €143,942 | +€49,545 | +52.5% |
| Trade debts | 44 | €5,800 | €7,231 | +€1,431 | +24.7% |
| Suppliers | 440/4 | €5,800 | €7,231 | +€1,431 | +24.7% |
| Taxes, remuneration and social security | 45 | €11,167 | €10,789 | -€379 | -3.4% |
| Taxes | 450/3 | €11,167 | €10,789 | -€379 | -3.4% |
| Other amounts payable | 47/48 | €77,430 | €125,922 | +€48,492 | +62.6% |
| Non-recurring operating income | 76A | €2 | €0 | -€2 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €284 | €284 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | - | €45 | +€45 | |
| Gross operating margin | 9900 | €72,848 | €65,537 | -€7,311 | -10.0% |
| Operating profit (loss) | 9901 | €72,177 | €64,808 | -€7,369 | -10.2% |
| Financial income | 75/76B | €25 | €1,780 | +€1,755 | +7020.9% |
| Recurring financial income | 75 | €25 | €1,780 | +€1,755 | +7020.9% |
| Financial charges | 65/66B | €55,261 | €292 | -€54,970 | -99.5% |
| Recurring financial charges | 65 | €55,261 | €288 | -€54,973 | -99.5% |
| Non-recurring financial charges | 66B | €0 | €3 | +€3 | +34100.0% |
| Profit (loss) for the period before taxes | 9903 | €16,941 | €66,297 | +€49,356 | +291.3% |
| Income taxes | 67/77 | €4,358 | €14,395 | +€10,037 | +230.3% |
| Profit (loss) for the period | 9904 | €12,583 | €51,902 | +€39,319 | +312.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,583 | €51,902 | +€39,319 | +312.5% |
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 3 October 2026 via checked.be.