JCAssur: 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.
JCAssur
Largest movements
- Cash +€21,672
up €21,672 (+1,229%), from €1,764 to €23,436
mainly Net result for the year (+€47,185) and Depreciation (+€30,997)
- Intangible fixed assets -€21,400
down €21,400 (-30.6%), from €69,991 to €48,591
- Tangible fixed assets -€8,239
down €8,239 (-15.4%), from €53,373 to €45,134
of which Other tangible fixed assets: -€7,705
- Deferred charges and accrued income +€4,116
up €4,116 (+35.4%), from €11,621 to €15,737
- Receivables within one year -€2,565
down €2,565 (-18.1%), from €14,191 to €11,626
- Profit (loss) carried forward +€47,185
up €47,185 (+94.7%), from €49,849 to €97,034
- Current portion of long-term debt -€25,976
down €25,976 (-88.5%), from €29,349 to €3,374
- Tax, wage and social debts -€12,360
down €12,360 (-34.9%), from €35,383 to €23,024
of which Remuneration and social security: -€12,407
- Other debts -€10,511
down €10,511 (-86.6%), from €12,132 to €1,620
- Trade debts -€8,581
down €8,581 (-58.6%), from €14,653 to €6,071
- Gross operating margin +€41,558
up €41,558 (+42.2%), from €98,414 to €139,972
- Taxes +€12,189
up €12,189 (+249%), from €4,901 to €17,089
- Staff costs -€12,149
down €12,149 (-21.9%), from €55,582 to €43,433
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 | €150,939 | €144,523 | -€6,416 | -4.3% |
| Fixed assets | 21/28 | €123,364 | €93,725 | -€29,639 | -24.0% |
| Intangible fixed assets | 21 | €69,991 | €48,591 | -€21,400 | -30.6% |
| Tangible fixed assets | 22/27 | €53,373 | €45,134 | -€8,239 | -15.4% |
| Furniture and vehicles | 24 | €3,267 | €2,734 | -€533 | -16.3% |
| Other tangible fixed assets | 26 | €50,106 | €42,400 | -€7,705 | -15.4% |
| Current assets | 29/58 | €27,576 | €50,798 | +€23,223 | +84.2% |
| Amounts receivable within one year | 40/41 | €14,191 | €11,626 | -€2,565 | -18.1% |
| Other amounts receivable | 41 | €14,191 | €11,626 | -€2,565 | -18.1% |
| Cash at bank and in hand | 54/58 | €1,764 | €23,436 | +€21,672 | +1,229% |
| Deferred charges and accrued income | 490/1 | €11,621 | €15,737 | +€4,116 | +35.4% |
| Total equity and liabilities | 10/49 | €150,939 | €144,523 | -€6,416 | -4.3% |
| Equity | 10/15 | €56,049 | €103,234 | +€47,185 | +84.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,849 | €97,034 | +€47,185 | +94.7% |
| Amounts payable | 17/49 | €94,891 | €41,289 | -€53,601 | -56.5% |
| Amounts payable after more than one year | 17 | €3,374 | €0 | -€3,374 | -100% |
| Financial debts | 170/4 | €3,374 | €0 | -€3,374 | -100% |
| Amounts payable within one year | 42/48 | €91,517 | €34,089 | -€57,428 | -62.8% |
| Current portion of amounts payable after more than one year | 42 | €29,349 | €3,374 | -€25,976 | -88.5% |
| Trade debts | 44 | €14,653 | €6,071 | -€8,581 | -58.6% |
| Suppliers | 440/4 | €14,653 | €6,071 | -€8,581 | -58.6% |
| Taxes, remuneration and social security | 45 | €35,383 | €23,024 | -€12,360 | -34.9% |
| Taxes | 450/3 | €22,976 | €23,024 | +€48 | +0.2% |
| Remuneration and social security | 454/9 | €12,407 | €0 | -€12,407 | -100% |
| Other amounts payable | 47/48 | €12,132 | €1,620 | -€10,511 | -86.6% |
| Accrued charges and deferred income | 492/3 | - | €7,200 | +€7,200 | |
| Remuneration, social security and pensions | 62 | €55,582 | €43,433 | -€12,149 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,704 | €30,997 | +€293 | +1.0% |
| Other operating charges | 640/8 | €1,040 | €942 | -€98 | -9.4% |
| Gross operating margin | 9900 | €98,414 | €139,972 | +€41,558 | +42.2% |
| Operating profit (loss) | 9901 | €11,089 | €64,600 | +€53,511 | +483% |
| Financial income | 75/76B | €138 | €567 | +€428 | +309% |
| Recurring financial income | 75 | €138 | €567 | +€428 | +309% |
| Financial charges | 65/66B | €794 | €892 | +€98 | +12.4% |
| Recurring financial charges | 65 | €794 | €892 | +€98 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €10,433 | €64,275 | +€53,841 | +516% |
| Income taxes | 67/77 | €4,901 | €17,089 | +€12,189 | +249% |
| Profit (loss) for the period | 9904 | €5,533 | €47,185 | +€41,652 | +753% |
| Profit (loss) for the period to be appropriated | 9905 | €5,533 | €47,185 | +€41,652 | +753% |
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 29 October 2026 via checked.be.