JCCDG: 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.
JCCDG
Largest movements
- Cash +€129,635
up €129,635 (+148.2%), from €87,473 to €217,109
mainly Net result for the year (+€174,944) and Tax, wage and social debts (+€12,788)
- Receivables within one year +€25,786
new in 2025: €25,786
- Deferred charges and accrued income +€19,675
up €19,675 (+27.3%), from €71,963 to €91,638
- Tangible fixed assets +€4,098
up €4,098 (+297.6%), from €1,377 to €5,476
of which Other tangible fixed assets: +€2,884
- Reserves +€174,944
up €174,944 (+152.9%), from €114,419 to €289,363
- Tax, wage and social debts +€12,788
up €12,788 (+39.0%), from €32,794 to €45,582
- Trade debts -€5,185
no longer reported in 2025 (was €5,185)
- Other debts -€4,126
no longer reported in 2025 (was €4,126)
- Gross operating margin +€103,836
up €103,836 (+67.4%), from €154,113 to €257,949
- Taxes +€45,288
up €45,288 (+138.1%), from €32,794 to €78,082
- Other operating charges -€3,061
down €3,061 (-85.3%), from €3,589 to €528
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 | €160,814 | €340,008 | +€179,195 | +111.4% |
| Fixed assets | 21/28 | €1,377 | €5,476 | +€4,098 | +297.6% |
| Tangible fixed assets | 22/27 | €1,377 | €5,476 | +€4,098 | +297.6% |
| Furniture and vehicles | 24 | €1,377 | €2,591 | +€1,214 | +88.1% |
| Other tangible fixed assets | 26 | - | €2,884 | +€2,884 | |
| Current assets | 29/58 | €159,436 | €334,533 | +€175,096 | +109.8% |
| Amounts receivable within one year | 40/41 | - | €25,786 | +€25,786 | |
| Other amounts receivable | 41 | - | €25,786 | +€25,786 | |
| Cash at bank and in hand | 54/58 | €87,473 | €217,109 | +€129,635 | +148.2% |
| Deferred charges and accrued income | 490/1 | €71,963 | €91,638 | +€19,675 | +27.3% |
| Total equity and liabilities | 10/49 | €160,814 | €340,008 | +€179,195 | +111.4% |
| Equity | 10/15 | €117,419 | €292,363 | +€174,944 | +149.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €114,419 | €289,363 | +€174,944 | +152.9% |
| Distributable reserves | 133 | €114,419 | €289,363 | +€174,944 | +152.9% |
| Amounts payable | 17/49 | €43,394 | €47,645 | +€4,251 | +9.8% |
| Amounts payable within one year | 42/48 | €42,105 | €45,582 | +€3,477 | +8.3% |
| Trade debts | 44 | €5,185 | - | -€5,185 | |
| Suppliers | 440/4 | €5,185 | - | -€5,185 | |
| Taxes, remuneration and social security | 45 | €32,794 | €45,582 | +€12,788 | +39.0% |
| Taxes | 450/3 | €32,794 | €45,582 | +€12,788 | +39.0% |
| Other amounts payable | 47/48 | €4,126 | - | -€4,126 | |
| Accrued charges and deferred income | 492/3 | €1,289 | €2,063 | +€774 | +60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110 | €392 | +€282 | +256.9% |
| Other operating charges | 640/8 | €3,589 | €528 | -€3,061 | -85.3% |
| Gross operating margin | 9900 | €154,113 | €257,949 | +€103,836 | +67.4% |
| Operating profit (loss) | 9901 | €150,414 | €257,028 | +€106,615 | +70.9% |
| Financial charges | 65/66B | €3,200 | €4,002 | +€802 | +25.1% |
| Recurring financial charges | 65 | €3,200 | €4,002 | +€802 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | €147,214 | €253,026 | +€105,813 | +71.9% |
| Income taxes | 67/77 | €32,794 | €78,082 | +€45,288 | +138.1% |
| Profit (loss) for the period | 9904 | €114,419 | €174,944 | +€60,525 | +52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €114,419 | €174,944 | +€60,525 | +52.9% |
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 3 October 2026 via checked.be.