JCB systems: 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 systems
Largest movements
- Receivables within one year +€96,086
up €96,086 (+529.7%), from €18,139 to €114,224
of which Other amounts receivable: +€61,916
- Stocks and contracts +€68,803
new in 2025: €68,803
- Tangible fixed assets +€13,461
new in 2025: €13,461
of which Plant, machinery and equipment: +€10,796
- Financial fixed assets +€4,920
new in 2025: €4,920
- Debts after one year +€120,000
new in 2025: €120,000
- Trade debts +€57,607
new in 2025: €57,607
- Profit (loss) carried forward -€8,454
new in 2025: -€8,454
- Tax, wage and social debts +€8,436
up €8,436 (+79514.1%), from €11 to €8,447
- Short-term financial debts +€6,951
new in 2025: €6,951
- Gross operating margin -€50,897
down €50,897, from €44,934 to -€5,963
- Depreciation +€2,209
new in 2025: €2,209
- Financial income +€1,031
new in 2025: €1,031
- Financial charges +€1,027
up €1,027 (+1396.9%), from €74 to €1,100
- Other operating charges -€672
down €672 (-73.6%), from €913 to €241
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 | €18,639 | €203,151 | +€184,513 | +989.9% |
| Fixed assets | 21/28 | - | €18,381 | +€18,381 | |
| Tangible fixed assets | 22/27 | - | €13,461 | +€13,461 | |
| Plant, machinery and equipment | 23 | - | €10,796 | +€10,796 | |
| Other tangible fixed assets | 26 | - | €2,665 | +€2,665 | |
| Financial fixed assets | 28 | - | €4,920 | +€4,920 | |
| Current assets | 29/58 | €18,639 | €184,770 | +€166,131 | +891.3% |
| Stocks and contracts in progress | 3 | - | €68,803 | +€68,803 | |
| Stocks | 30/36 | - | €68,803 | +€68,803 | |
| Amounts receivable within one year | 40/41 | €18,139 | €114,224 | +€96,086 | +529.7% |
| Trade receivables | 40 | €4,650 | €38,820 | +€34,170 | +734.8% |
| Other amounts receivable | 41 | €13,489 | €75,405 | +€61,916 | +459.0% |
| Cash at bank and in hand | 54/58 | €500 | - | -€500 | |
| Deferred charges and accrued income | 490/1 | - | €1,743 | +€1,743 | |
| Total equity and liabilities | 10/49 | €18,639 | €203,151 | +€184,513 | +989.9% |
| Equity | 10/15 | €18,628 | €10,146 | -€8,483 | -45.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28 | - | -€28 | |
| Distributable reserves | 133 | €28 | - | -€28 | |
| Profit (loss) carried forward | 14 | - | -€8,454 | -€8,454 | |
| Amounts payable | 17/49 | €11 | €193,006 | +€192,995 | +1818993.0% |
| Amounts payable after more than one year | 17 | - | €120,000 | +€120,000 | |
| Financial debts | 170/4 | - | €120,000 | +€120,000 | |
| Amounts payable within one year | 42/48 | €11 | €73,006 | +€72,995 | +687984.5% |
| Financial debts | 43 | - | €6,951 | +€6,951 | |
| Credit institutions | 430/8 | - | €6,951 | +€6,951 | |
| Trade debts | 44 | - | €57,607 | +€57,607 | |
| Suppliers | 440/4 | - | €57,607 | +€57,607 | |
| Taxes, remuneration and social security | 45 | €11 | €8,447 | +€8,436 | +79514.1% |
| Taxes | 450/3 | €11 | €8,447 | +€8,436 | +79514.1% |
| Non-recurring operating income | 76A | €49,659 | - | -€49,659 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,209 | +€2,209 | |
| Other operating charges | 640/8 | €913 | €241 | -€672 | -73.6% |
| Gross operating margin | 9900 | €44,934 | -€5,963 | -€50,897 | |
| Operating profit (loss) | 9901 | €44,021 | -€8,413 | -€52,434 | |
| Financial income | 75/76B | - | €1,031 | +€1,031 | |
| Recurring financial income | 75 | - | €1,031 | +€1,031 | |
| Financial charges | 65/66B | €74 | €1,100 | +€1,027 | +1396.9% |
| Recurring financial charges | 65 | €74 | €1,100 | +€1,027 | +1396.9% |
| Profit (loss) for the period before taxes | 9903 | €43,947 | -€8,483 | -€52,430 | |
| Income taxes | 67/77 | €11 | - | -€11 | |
| Profit (loss) for the period | 9904 | €43,937 | -€8,483 | -€52,419 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,937 | -€8,483 | -€52,419 |
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 12 October 2026 via checked.be.