JCG-IT: 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.
JCG-IT
Largest movements
- Current investments +€77,306
up €77,306 (+27.4%), from €282,023 to €359,329
- Receivables within one year -€38,614
down €38,614 (-62.1%), from €62,161 to €23,547
of which Other amounts receivable: -€38,585
- Tangible fixed assets -€5,959
down €5,959 (-51.1%), from €11,655 to €5,696
of which Furniture and vehicles: -€4,637
- Reserves +€22,662
up €22,662 (+6.5%), from €348,428 to €371,090
of which Distributable reserves: +€22,662
- Tax, wage and social debts +€11,453
new in 2025: €11,453
- Gross operating margin +€24,123
up €24,123 (+142.3%), from €16,947 to €41,070
- Taxes +€10,632
up €10,632 (+1035.2%), from €1,027 to €11,659
- Financial income -€6,786
down €6,786 (-90.3%), from €7,517 to €731
- Depreciation -€2,870
down €2,870 (-32.5%), from €8,829 to €5,959
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 | €356,580 | €391,603 | +€35,023 | +9.8% |
| Fixed assets | 21/28 | €11,655 | €5,696 | -€5,959 | -51.1% |
| Tangible fixed assets | 22/27 | €11,655 | €5,696 | -€5,959 | -51.1% |
| Plant, machinery and equipment | 23 | €32 | - | -€32 | |
| Furniture and vehicles | 24 | €9,612 | €4,975 | -€4,637 | -48.2% |
| Other tangible fixed assets | 26 | €2,011 | €721 | -€1,290 | -64.1% |
| Current assets | 29/58 | €344,925 | €385,907 | +€40,982 | +11.9% |
| Amounts receivable within one year | 40/41 | €62,161 | €23,547 | -€38,614 | -62.1% |
| Trade receivables | 40 | €29 | - | -€29 | |
| Other amounts receivable | 41 | €62,132 | €23,547 | -€38,585 | -62.1% |
| Current investments | 50/53 | €282,023 | €359,329 | +€77,306 | +27.4% |
| Cash at bank and in hand | 54/58 | €618 | €1,001 | +€383 | +62.0% |
| Deferred charges and accrued income | 490/1 | €123 | €2,030 | +€1,907 | +1550.4% |
| Total equity and liabilities | 10/49 | €356,580 | €391,603 | +€35,023 | +9.8% |
| Equity | 10/15 | €354,628 | €377,290 | +€22,662 | +6.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €348,428 | €371,090 | +€22,662 | +6.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,295 | €8,295 | = | 0.0% |
| Distributable reserves | 133 | €338,273 | €360,935 | +€22,662 | +6.7% |
| Amounts payable | 17/49 | €1,952 | €14,313 | +€12,361 | +633.2% |
| Amounts payable within one year | 42/48 | €1,552 | €13,913 | +€12,361 | +796.5% |
| Trade debts | 44 | €1,097 | €1,785 | +€688 | +62.7% |
| Suppliers | 440/4 | €1,097 | €1,785 | +€688 | +62.7% |
| Taxes, remuneration and social security | 45 | - | €11,453 | +€11,453 | |
| Taxes | 450/3 | - | €11,453 | +€11,453 | |
| Other amounts payable | 47/48 | €455 | €675 | +€220 | +48.4% |
| Accrued charges and deferred income | 492/3 | €400 | €400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,829 | €5,959 | -€2,870 | -32.5% |
| Other operating charges | 640/8 | €666 | €768 | +€102 | +15.3% |
| Non-recurring operating charges | 66A | €11,931 | - | -€11,931 | |
| Gross operating margin | 9900 | €16,947 | €41,070 | +€24,123 | +142.3% |
| Operating profit (loss) | 9901 | -€4,479 | €34,343 | +€38,822 | |
| Financial income | 75/76B | €7,517 | €731 | -€6,786 | -90.3% |
| Recurring financial income | 75 | €7,517 | €731 | -€6,786 | -90.3% |
| Financial charges | 65/66B | €67 | €78 | +€11 | +16.4% |
| Recurring financial charges | 65 | €67 | €78 | +€11 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €2,971 | €34,996 | +€32,025 | +1077.9% |
| Income taxes | 67/77 | €1,027 | €11,659 | +€10,632 | +1035.2% |
| Profit (loss) for the period | 9904 | €1,944 | €23,337 | +€21,393 | +1100.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,944 | €23,337 | +€21,393 | +1100.5% |
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 8 October 2026 via checked.be.