JCCT: 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.
JCCT
Largest movements
- Tangible fixed assets -€7,111
down €7,111 (-3.9%), from €181,632 to €174,521
of which Land and buildings: -€6,784
- Other debts +€14,697
up €14,697 (+19.8%), from €74,054 to €88,750
- Profit (loss) carried forward -€10,044
down €10,044 (-263.7%), from -€3,809 to -€13,853
- Debts after one year -€9,791
down €9,791 (-11.0%), from €88,814 to €79,023
- Gross operating margin +€2,327
up €2,327 (+121.5%), from €1,915 to €4,242
- Taxes -€951
no longer reported in 2025 (was €951)
- Financial charges -€614
down €614 (-10.1%), from €6,055 to €5,441
- Other operating charges +€421
up €421 (+32.1%), from €1,312 to €1,734
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 | €190,821 | €183,920 | -€6,901 | -3.6% |
| Fixed assets | 21/28 | €181,832 | €174,721 | -€7,111 | -3.9% |
| Tangible fixed assets | 22/27 | €181,632 | €174,521 | -€7,111 | -3.9% |
| Land and buildings | 22 | €181,162 | €174,378 | -€6,784 | -3.7% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €470 | €143 | -€327 | -69.6% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €8,989 | €9,199 | +€210 | +2.3% |
| Stocks and contracts in progress | 3 | €4,040 | €4,040 | = | 0.0% |
| Stocks | 30/36 | €4,040 | €4,040 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,803 | €4,712 | -€91 | -1.9% |
| Trade receivables | 40 | €4,228 | €4,368 | +€140 | +3.3% |
| Other amounts receivable | 41 | €575 | €345 | -€231 | -40.1% |
| Cash at bank and in hand | 54/58 | €8 | €360 | +€352 | +4330.4% |
| Deferred charges and accrued income | 490/1 | €138 | €88 | -€51 | -36.8% |
| Total equity and liabilities | 10/49 | €190,821 | €183,920 | -€6,901 | -3.6% |
| Equity | 10/15 | €14,791 | €4,747 | -€10,044 | -67.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,809 | -€13,853 | -€10,044 | -263.7% |
| Amounts payable | 17/49 | €176,030 | €179,173 | +€3,143 | +1.8% |
| Amounts payable after more than one year | 17 | €88,814 | €79,023 | -€9,791 | -11.0% |
| Financial debts | 170/4 | €88,814 | €79,023 | -€9,791 | -11.0% |
| Amounts payable within one year | 42/48 | €87,216 | €100,150 | +€12,934 | +14.8% |
| Current portion of amounts payable after more than one year | 42 | €10,945 | €10,645 | -€300 | -2.7% |
| Trade debts | 44 | €2,218 | €755 | -€1,463 | -66.0% |
| Suppliers | 440/4 | €2,218 | €755 | -€1,463 | -66.0% |
| Other amounts payable | 47/48 | €74,054 | €88,750 | +€14,697 | +19.8% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,111 | €7,111 | = | 0.0% |
| Other operating charges | 640/8 | €1,312 | €1,734 | +€421 | +32.1% |
| Gross operating margin | 9900 | €1,915 | €4,242 | +€2,327 | +121.5% |
| Operating profit (loss) | 9901 | -€6,508 | -€4,603 | +€1,905 | +29.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €6,055 | €5,441 | -€614 | -10.1% |
| Recurring financial charges | 65 | €6,055 | €5,441 | -€614 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,563 | -€10,044 | +€2,519 | +20.1% |
| Income taxes | 67/77 | €951 | - | -€951 | |
| Profit (loss) for the period | 9904 | -€13,514 | -€10,044 | +€3,470 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,514 | -€10,044 | +€3,470 | +25.7% |
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 4 October 2026 via checked.be.