JCB INTERIEURS: 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 INTERIEURS
Largest movements
- Cash +€12,316
up €12,316 (+28.1%), from €43,837 to €56,153
mainly Net result for the year (+€23,866) and Trade debts (+€6,820)
- Tangible fixed assets -€5,775
down €5,775 (-34.4%), from €16,806 to €11,031
- Receivables within one year +€4,721
up €4,721 (+19.7%), from €23,997 to €28,718
of which Trade receivables: +€6,405
- Reserves +€23,866
new in 2025: €23,866
- Debts after one year -€21,899
down €21,899 (-85.0%), from €25,754 to €3,855
- Trade debts +€6,820
up €6,820 (+444%), from €1,537 to €8,357
- Tax, wage and social debts +€2,190
up €2,190 (+23.9%), from €9,178 to €11,367
- Gross operating margin -€10,184
down €10,184 (-18.6%), from €54,826 to €44,642
- Taxes +€4,331
up €4,331 (+51.6%), from €8,400 to €12,731
- Write-downs -€1,969
no longer reported in 2025 (was €1,969)
- Financial charges +€982
up €982 (+608%), from €161 to €1,144
- Depreciation +€552
up €552 (+10.6%), from €5,223 to €5,775
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 | €89,913 | €100,890 | +€10,977 | +12.2% |
| Fixed assets | 21/28 | €16,806 | €11,031 | -€5,775 | -34.4% |
| Tangible fixed assets | 22/27 | €16,806 | €11,031 | -€5,775 | -34.4% |
| Plant, machinery and equipment | 23 | €2,009 | €1,103 | -€907 | -45.1% |
| Furniture and vehicles | 24 | €5,858 | €3,831 | -€2,027 | -34.6% |
| Other tangible fixed assets | 26 | €8,939 | €6,097 | -€2,842 | -31.8% |
| Current assets | 29/58 | €73,107 | €89,859 | +€16,752 | +22.9% |
| Stocks and contracts in progress | 3 | €4,436 | €4,436 | = | 0.0% |
| Stocks | 30/36 | €4,436 | €4,436 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,997 | €28,718 | +€4,721 | +19.7% |
| Trade receivables | 40 | €21,931 | €28,336 | +€6,405 | +29.2% |
| Other amounts receivable | 41 | €2,067 | €382 | -€1,684 | -81.5% |
| Cash at bank and in hand | 54/58 | €43,837 | €56,153 | +€12,316 | +28.1% |
| Deferred charges and accrued income | 490/1 | €837 | €553 | -€284 | -34.0% |
| Total equity and liabilities | 10/49 | €89,913 | €100,890 | +€10,977 | +12.2% |
| Equity | 10/15 | €1,998 | €25,864 | +€23,866 | +1,194% |
| Contributions | 10/11 | €98,560 | €98,560 | = | 0.0% |
| Reserves | 13 | - | €23,866 | +€23,866 | |
| Distributable reserves | 133 | - | €23,866 | +€23,866 | |
| Profit (loss) carried forward | 14 | -€96,562 | -€96,562 | = | 0.0% |
| Amounts payable | 17/49 | €87,915 | €75,026 | -€12,889 | -14.7% |
| Amounts payable after more than one year | 17 | €25,754 | €3,855 | -€21,899 | -85.0% |
| Other amounts payable | 178/9 | €25,754 | €3,855 | -€21,899 | -85.0% |
| Amounts payable within one year | 42/48 | €10,714 | €19,725 | +€9,010 | +84.1% |
| Trade debts | 44 | €1,537 | €8,357 | +€6,820 | +444% |
| Suppliers | 440/4 | €1,537 | €8,357 | +€6,820 | +444% |
| Taxes, remuneration and social security | 45 | €9,178 | €11,367 | +€2,190 | +23.9% |
| Taxes | 450/3 | €9,178 | €11,367 | +€2,190 | +23.9% |
| Accrued charges and deferred income | 492/3 | €51,447 | €51,447 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,223 | €5,775 | +€552 | +10.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,969 | - | -€1,969 | |
| Other operating charges | 640/8 | €1,173 | €1,127 | -€46 | -3.9% |
| Gross operating margin | 9900 | €54,826 | €44,642 | -€10,184 | -18.6% |
| Operating profit (loss) | 9901 | €46,462 | €37,740 | -€8,721 | -18.8% |
| Financial charges | 65/66B | €161 | €1,144 | +€982 | +608% |
| Recurring financial charges | 65 | €161 | €1,144 | +€982 | +608% |
| Profit (loss) for the period before taxes | 9903 | €46,300 | €36,597 | -€9,703 | -21.0% |
| Income taxes | 67/77 | €8,400 | €12,731 | +€4,331 | +51.6% |
| Profit (loss) for the period | 9904 | €37,900 | €23,866 | -€14,034 | -37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,900 | €23,866 | -€14,034 | -37.0% |
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 22 October 2026 via checked.be.