JCC-Lommel: 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.
JCC-Lommel
Largest movements
- Cash +€2,343
up €2,343 (+48.1%), from €4,868 to €7,212
mainly Depreciation (+€3,285) and Net result for the year (+€2,124)
- Tangible fixed assets +€515
up €515 (+5.4%), from €9,576 to €10,091
of which Furniture and vehicles: +€3,035
- Receivables within one year +€399
up €399 (+299%), from €134 to €533
- Other debts +€1,213
up €1,213 (+10.3%), from €11,743 to €12,955
- Trade debts +€1,117
up €1,117 (+4,617%), from €24 to €1,141
- Profit (loss) carried forward +€524
up €524, from -€211 to €314
- Tax, wage and social debts +€404
up €404 (+39.6%), from €1,021 to €1,425
- Gross operating margin +€2,863
up €2,863 (+68.0%), from €4,210 to €7,073
- Depreciation +€306
up €306 (+10.3%), from €2,978 to €3,285
- Taxes +€292
up €292 (+66.9%), from €437 to €729
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 | €14,578 | €17,836 | +€3,258 | +22.3% |
| Fixed assets | 21/28 | €9,576 | €10,091 | +€515 | +5.4% |
| Tangible fixed assets | 22/27 | €9,576 | €10,091 | +€515 | +5.4% |
| Land and buildings | 22 | €1,497 | €1,337 | -€160 | -10.7% |
| Plant, machinery and equipment | 23 | €6,063 | €3,703 | -€2,360 | -38.9% |
| Furniture and vehicles | 24 | €2,016 | €5,051 | +€3,035 | +151% |
| Current assets | 29/58 | €5,002 | €7,744 | +€2,743 | +54.8% |
| Amounts receivable within one year | 40/41 | €134 | €533 | +€399 | +299% |
| Other amounts receivable | 41 | €134 | €533 | +€399 | +299% |
| Cash at bank and in hand | 54/58 | €4,868 | €7,212 | +€2,343 | +48.1% |
| Total equity and liabilities | 10/49 | €14,578 | €17,836 | +€3,258 | +22.3% |
| Equity | 10/15 | €1,789 | €2,314 | +€524 | +29.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€211 | €314 | +€524 | |
| Amounts payable | 17/49 | €12,788 | €15,522 | +€2,734 | +21.4% |
| Amounts payable within one year | 42/48 | €12,788 | €15,522 | +€2,734 | +21.4% |
| Trade debts | 44 | €24 | €1,141 | +€1,117 | +4,617% |
| Suppliers | 440/4 | €24 | €1,141 | +€1,117 | +4,617% |
| Taxes, remuneration and social security | 45 | €1,021 | €1,425 | +€404 | +39.6% |
| Taxes | 450/3 | €1,021 | €1,425 | +€404 | +39.6% |
| Other amounts payable | 47/48 | €11,743 | €12,955 | +€1,213 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,978 | €3,285 | +€306 | +10.3% |
| Other operating charges | 640/8 | €562 | €612 | +€50 | +8.8% |
| Gross operating margin | 9900 | €4,210 | €7,073 | +€2,863 | +68.0% |
| Operating profit (loss) | 9901 | €669 | €3,176 | +€2,507 | +375% |
| Financial charges | 65/66B | €380 | €323 | -€57 | -15.0% |
| Recurring financial charges | 65 | €380 | €323 | -€57 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €289 | €2,853 | +€2,564 | +886% |
| Income taxes | 67/77 | €437 | €729 | +€292 | +66.9% |
| Profit (loss) for the period | 9904 | -€148 | €2,124 | +€2,272 | |
| Profit (loss) for the period to be appropriated | 9905 | -€148 | €2,124 | +€2,272 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.