JCB Médical: what changed
JCB Médical
Largest movements
- Cash +€94,877
up €94,877 (+9,394%), from €1,010 to €95,887
mainly Net result for the year (+€138,086) and Debts after one year (+€19,229)
- Tangible fixed assets +€28,891
new in 2025: €28,891
of which Leasing and similar rights: +€24,826
- Receivables within one year +€19,716
up €19,716 (+49.4%), from €39,879 to €59,596
of which Other amounts receivable: +€18,418
- Deferred charges and accrued income +€9,189
new in 2025: €9,189
- Profit (loss) carried forward +€137,253
up €137,253 (+482%), from €28,474 to €165,727
- Debts after one year +€19,229
new in 2025: €19,229
- Tax, wage and social debts -€7,334
down €7,334 (-96.7%), from €7,584 to €250
- Current portion of long-term debt +€5,868
new in 2025: €5,868
- Gross operating margin +€157,393
up €157,393 (+429%), from €36,651 to €194,045
- Taxes +€37,972
up €37,972 (+518%), from €7,334 to €45,306
- Depreciation +€6,588
new in 2025: €6,588
- Other operating charges +€3,346
new in 2025: €3,346
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,889 | €193,563 | +€152,673 | +373% |
| Fixed assets | 21/28 | - | €28,891 | +€28,891 | |
| Tangible fixed assets | 22/27 | - | €28,891 | +€28,891 | |
| Furniture and vehicles | 24 | - | €4,066 | +€4,066 | |
| Leasing and similar rights | 25 | - | €24,826 | +€24,826 | |
| Current assets | 29/58 | €40,889 | €164,672 | +€123,782 | +303% |
| Amounts receivable within one year | 40/41 | €39,879 | €59,596 | +€19,716 | +49.4% |
| Trade receivables | 40 | €39,879 | €41,178 | +€1,298 | +3.3% |
| Other amounts receivable | 41 | - | €18,418 | +€18,418 | |
| Cash at bank and in hand | 54/58 | €1,010 | €95,887 | +€94,877 | +9,394% |
| Deferred charges and accrued income | 490/1 | - | €9,189 | +€9,189 | |
| Total equity and liabilities | 10/49 | €40,889 | €193,563 | +€152,673 | +373% |
| Equity | 10/15 | €29,474 | €166,727 | +€137,253 | +466% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,474 | €165,727 | +€137,253 | +482% |
| Amounts payable | 17/49 | €11,415 | €26,836 | +€15,421 | +135% |
| Amounts payable after more than one year | 17 | - | €19,229 | +€19,229 | |
| Financial debts | 170/4 | - | €19,229 | +€19,229 | |
| Amounts payable within one year | 42/48 | €11,415 | €7,607 | -€3,809 | -33.4% |
| Current portion of amounts payable after more than one year | 42 | - | €5,868 | +€5,868 | |
| Trade debts | 44 | €2,218 | €1,489 | -€729 | -32.9% |
| Suppliers | 440/4 | €2,218 | €1,489 | -€729 | -32.9% |
| Taxes, remuneration and social security | 45 | €7,584 | €250 | -€7,334 | -96.7% |
| Taxes | 450/3 | €7,584 | €250 | -€7,334 | -96.7% |
| Other amounts payable | 47/48 | €1,614 | €0 | -€1,614 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,588 | +€6,588 | |
| Other operating charges | 640/8 | - | €3,346 | +€3,346 | |
| Gross operating margin | 9900 | €36,651 | €194,045 | +€157,393 | +429% |
| Operating profit (loss) | 9901 | €36,651 | €184,111 | +€147,459 | +402% |
| Financial income | 75/76B | - | €429 | +€429 | |
| Recurring financial income | 75 | - | €429 | +€429 | |
| Financial charges | 65/66B | €10 | €1,148 | +€1,138 | +11,378% |
| Recurring financial charges | 65 | €10 | €1,148 | +€1,138 | +11,378% |
| Profit (loss) for the period before taxes | 9903 | €36,641 | €183,392 | +€146,750 | +401% |
| Income taxes | 67/77 | €7,334 | €45,306 | +€37,972 | +518% |
| Profit (loss) for the period | 9904 | €29,307 | €138,086 | +€108,779 | +371% |
| Profit (loss) for the period to be appropriated | 9905 | €29,307 | €138,086 | +€108,779 | +371% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.