JCB ENGINEERING: 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.
JCB ENGINEERING
Largest movements
- Cash -€13,788
no longer reported in 2025 (was €13,788)
mainly Contributions, distributions and other (-€40,697) and Advances received (-€20,000)
- Tangible fixed assets -€10,414
down €10,414 (-15.4%), from €67,598 to €57,184
of which Furniture and vehicles: -€6,958
- Stocks and contracts +€8,600
up €8,600 (+7.2%), from €118,700 to €127,300
- Receivables within one year +€7,916
up €7,916 (+6.1%), from €129,016 to €136,932
of which Trade receivables: +€34,550
- Other debts +€40,697
new in 2025: €40,697
- Reserves -€32,253
down €32,253 (-27.0%), from €119,609 to €87,356
- Advances received -€20,000
no longer reported in 2025 (was €20,000)
- Debts after one year -€13,089
down €13,089 (-39.9%), from €32,814 to €19,725
- Tax, wage and social debts +€8,357
up €8,357 (+15.3%), from €54,571 to €62,928
of which Remuneration and social security: +€38,919
- Staff costs -€16,707
down €16,707 (-7.1%), from €233,826 to €217,119
- Gross operating margin -€15,226
down €15,226 (-5.2%), from €294,912 to €279,686
- Financial charges +€3,421
up €3,421 (+15.4%), from €22,157 to €25,578
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 | €335,921 | €325,962 | -€9,959 | -3.0% |
| Fixed assets | 21/28 | €67,598 | €57,184 | -€10,414 | -15.4% |
| Tangible fixed assets | 22/27 | €67,598 | €57,184 | -€10,414 | -15.4% |
| Plant, machinery and equipment | 23 | €38,775 | €35,963 | -€2,812 | -7.3% |
| Furniture and vehicles | 24 | €24,132 | €17,174 | -€6,958 | -28.8% |
| Other tangible fixed assets | 26 | €4,691 | €4,047 | -€644 | -13.7% |
| Current assets | 29/58 | €268,323 | €268,778 | +€455 | +0.2% |
| Stocks and contracts in progress | 3 | €118,700 | €127,300 | +€8,600 | +7.2% |
| Stocks | 30/36 | €118,700 | €127,300 | +€8,600 | +7.2% |
| Amounts receivable within one year | 40/41 | €129,016 | €136,932 | +€7,916 | +6.1% |
| Trade receivables | 40 | €19,150 | €53,700 | +€34,550 | +180.4% |
| Other amounts receivable | 41 | €109,866 | €83,232 | -€26,634 | -24.2% |
| Cash at bank and in hand | 54/58 | €13,788 | - | -€13,788 | |
| Deferred charges and accrued income | 490/1 | €6,819 | €4,546 | -€2,273 | -33.3% |
| Total equity and liabilities | 10/49 | €335,921 | €325,962 | -€9,959 | -3.0% |
| Equity | 10/15 | €138,327 | €106,074 | -€32,253 | -23.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €119,609 | €87,356 | -€32,253 | -27.0% |
| Distributable reserves | 133 | €119,609 | €87,356 | -€32,253 | -27.0% |
| Profit (loss) carried forward | 14 | €126 | €126 | = | 0.0% |
| Amounts payable | 17/49 | €197,594 | €219,888 | +€22,294 | +11.3% |
| Amounts payable after more than one year | 17 | €32,814 | €19,725 | -€13,089 | -39.9% |
| Financial debts | 170/4 | €32,814 | €19,725 | -€13,089 | -39.9% |
| Amounts payable within one year | 42/48 | €164,780 | €200,163 | +€35,383 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €49,886 | €55,362 | +€5,476 | +11.0% |
| Financial debts | 43 | - | €7,603 | +€7,603 | |
| Other loans | 439 | - | €7,603 | +€7,603 | |
| Trade debts | 44 | €40,323 | €33,573 | -€6,750 | -16.7% |
| Suppliers | 440/4 | €40,323 | €33,573 | -€6,750 | -16.7% |
| Advances received on contracts in progress | 46 | €20,000 | - | -€20,000 | |
| Taxes, remuneration and social security | 45 | €54,571 | €62,928 | +€8,357 | +15.3% |
| Taxes | 450/3 | €35,124 | €4,562 | -€30,562 | -87.0% |
| Remuneration and social security | 454/9 | €19,447 | €58,366 | +€38,919 | +200.1% |
| Other amounts payable | 47/48 | - | €40,697 | +€40,697 | |
| Remuneration, social security and pensions | 62 | €233,826 | €217,119 | -€16,707 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,153 | €21,104 | +€1,951 | +10.2% |
| Other operating charges | 640/8 | €3,514 | €6,354 | +€2,840 | +80.8% |
| Gross operating margin | 9900 | €294,912 | €279,686 | -€15,226 | -5.2% |
| Operating profit (loss) | 9901 | €38,419 | €35,109 | -€3,310 | -8.6% |
| Financial charges | 65/66B | €22,157 | €25,578 | +€3,421 | +15.4% |
| Recurring financial charges | 65 | €22,157 | €25,578 | +€3,421 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €16,262 | €9,531 | -€6,731 | -41.4% |
| Income taxes | 67/77 | €1,719 | €1,087 | -€632 | -36.8% |
| Profit (loss) for the period | 9904 | €14,543 | €8,444 | -€6,099 | -41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,543 | €8,444 | -€6,099 | -41.9% |
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 9 October 2026 via checked.be.