JCBI SRL: 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.
JCBI SRL
Largest movements
- Cash -€67,834
down €67,834 (-55.7%), from €121,759 to €53,924
mainly Current investments (-€46,202) and Tax, wage and social debts (-€19,713)
- Current investments +€46,202
new in 2025: €46,202
- Receivables within one year -€10,789
down €10,789 (-40.2%), from €26,817 to €16,028
of which Trade receivables: -€13,761
- Tax, wage and social debts -€19,713
down €19,713 (-73.0%), from €27,000 to €7,287
- Other debts -€10,289
no longer reported in 2025 (was €10,289)
- Trade debts -€7,765
down €7,765 (-52.7%), from €14,733 to €6,968
- Profit (loss) carried forward +€4,913
up €4,913 (+5.1%), from €96,527 to €101,440
- Gross operating margin -€8,095
down €8,095 (-48.4%), from €16,742 to €8,647
- Taxes -€2,080
down €2,080 (-43.5%), from €4,780 to €2,700
- Financial income -€1,039
no longer reported in 2025 (was €1,039)
- Financial charges +€221
up €221 (+58.2%), from €380 to €602
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 | €149,550 | €116,696 | -€32,854 | -22.0% |
| Fixed assets | 21/28 | €974 | €541 | -€433 | -44.5% |
| Tangible fixed assets | 22/27 | €974 | €541 | -€433 | -44.5% |
| Furniture and vehicles | 24 | €974 | €541 | -€433 | -44.5% |
| Current assets | 29/58 | €148,576 | €116,155 | -€32,421 | -21.8% |
| Amounts receivable within one year | 40/41 | €26,817 | €16,028 | -€10,789 | -40.2% |
| Trade receivables | 40 | €23,867 | €10,107 | -€13,761 | -57.7% |
| Other amounts receivable | 41 | €2,950 | €5,921 | +€2,972 | +101% |
| Current investments | 50/53 | - | €46,202 | +€46,202 | |
| Cash at bank and in hand | 54/58 | €121,759 | €53,924 | -€67,834 | -55.7% |
| Total equity and liabilities | 10/49 | €149,550 | €116,696 | -€32,854 | -22.0% |
| Equity | 10/15 | €97,527 | €102,440 | +€4,913 | +5.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,527 | €101,440 | +€4,913 | +5.1% |
| Amounts payable | 17/49 | €52,023 | €14,255 | -€37,767 | -72.6% |
| Amounts payable within one year | 42/48 | €52,023 | €14,255 | -€37,767 | -72.6% |
| Trade debts | 44 | €14,733 | €6,968 | -€7,765 | -52.7% |
| Suppliers | 440/4 | €14,733 | €6,968 | -€7,765 | -52.7% |
| Taxes, remuneration and social security | 45 | €27,000 | €7,287 | -€19,713 | -73.0% |
| Taxes | 450/3 | €27,000 | €7,287 | -€19,713 | -73.0% |
| Other amounts payable | 47/48 | €10,289 | - | -€10,289 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €325 | €433 | +€108 | +33.1% |
| Gross operating margin | 9900 | €16,742 | €8,647 | -€8,095 | -48.4% |
| Operating profit (loss) | 9901 | €16,417 | €8,215 | -€8,203 | -50.0% |
| Financial income | 75/76B | €1,039 | - | -€1,039 | |
| Recurring financial income | 75 | €1,039 | - | -€1,039 | |
| Financial charges | 65/66B | €380 | €602 | +€221 | +58.2% |
| Recurring financial charges | 65 | €380 | €602 | +€221 | +58.2% |
| Profit (loss) for the period before taxes | 9903 | €17,076 | €7,613 | -€9,463 | -55.4% |
| Income taxes | 67/77 | €4,780 | €2,700 | -€2,080 | -43.5% |
| Profit (loss) for the period | 9904 | €12,296 | €4,913 | -€7,383 | -60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,296 | €4,913 | -€7,383 | -60.0% |
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 20 October 2026 via checked.be.