JCB MARCHE: 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.
JCB MARCHE
Largest movements
- Receivables within one year +€6,629
up €6,629 (+74.8%), from €8,868 to €15,497
of which Other amounts receivable: +€10,513
- Deferred charges and accrued income -€3,060
down €3,060 (-53.1%), from €5,762 to €2,702
- Stocks and contracts -€1,629
down €1,629 (-11.3%), from €14,397 to €12,767
- Trade debts -€19,436
down €19,436 (-49.4%), from €39,343 to €19,908
- Profit (loss) carried forward +€15,655
up €15,655 (+46.6%), from -€33,615 to -€17,960
- Tax, wage and social debts +€5,441
up €5,441 (+49.1%), from €11,093 to €16,534
of which Remuneration and social security: +€4,096
- Accrued charges and deferred income +€900
new in 2025: €900
- Gross operating margin +€28,870
up €28,870 (+97.3%), from €29,685 to €58,555
- Staff costs -€5,041
down €5,041 (-11.3%), from €44,416 to €39,375
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 | €31,521 | €34,082 | +€2,561 | +8.1% |
| Fixed assets | 21/28 | €451 | €738 | +€287 | +63.7% |
| Tangible fixed assets | 22/27 | €336 | €623 | +€287 | +85.4% |
| Plant, machinery and equipment | 23 | €336 | €100 | -€236 | -70.2% |
| Furniture and vehicles | 24 | - | €523 | +€523 | |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €31,070 | €33,343 | +€2,274 | +7.3% |
| Stocks and contracts in progress | 3 | €14,397 | €12,767 | -€1,629 | -11.3% |
| Stocks | 30/36 | €14,397 | €12,767 | -€1,629 | -11.3% |
| Amounts receivable within one year | 40/41 | €8,868 | €15,497 | +€6,629 | +74.8% |
| Trade receivables | 40 | €3,884 | - | -€3,884 | |
| Other amounts receivable | 41 | €4,984 | €15,497 | +€10,513 | +211.0% |
| Cash at bank and in hand | 54/58 | €2,043 | €2,377 | +€334 | +16.3% |
| Deferred charges and accrued income | 490/1 | €5,762 | €2,702 | -€3,060 | -53.1% |
| Total equity and liabilities | 10/49 | €31,521 | €34,082 | +€2,561 | +8.1% |
| Equity | 10/15 | -€18,915 | -€3,260 | +€15,655 | +82.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,500 | €8,500 | = | 0.0% |
| Distributable reserves | 133 | €8,500 | €8,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,615 | -€17,960 | +€15,655 | +46.6% |
| Amounts payable | 17/49 | €50,436 | €37,342 | -€13,094 | -26.0% |
| Amounts payable within one year | 42/48 | €50,436 | €36,442 | -€13,994 | -27.7% |
| Trade debts | 44 | €39,343 | €19,908 | -€19,436 | -49.4% |
| Suppliers | 440/4 | €39,343 | €19,908 | -€19,436 | -49.4% |
| Taxes, remuneration and social security | 45 | €11,093 | €16,534 | +€5,441 | +49.1% |
| Taxes | 450/3 | €7,883 | €9,228 | +€1,345 | +17.1% |
| Remuneration and social security | 454/9 | €3,210 | €7,306 | +€4,096 | +127.6% |
| Accrued charges and deferred income | 492/3 | - | €900 | +€900 | |
| Remuneration, social security and pensions | 62 | €44,416 | €39,375 | -€5,041 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €605 | €456 | -€149 | -24.7% |
| Other operating charges | 640/8 | €1,383 | €1,604 | +€221 | +16.0% |
| Gross operating margin | 9900 | €29,685 | €58,555 | +€28,870 | +97.3% |
| Operating profit (loss) | 9901 | -€16,719 | €17,120 | +€33,839 | |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €1,329 | €1,313 | -€16 | -1.2% |
| Recurring financial charges | 65 | €1,329 | €1,313 | -€16 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,043 | €15,807 | +€33,850 | |
| Income taxes | 67/77 | €176 | €152 | -€24 | -13.4% |
| Profit (loss) for the period | 9904 | -€18,218 | €15,655 | +€33,873 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,218 | €15,655 | +€33,873 |
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 7 October 2026 via checked.be.