JCHR: 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.
JCHR
Largest movements
- Receivables within one year +€34,000
new in 2025: €34,000
- Profit (loss) carried forward +€96,674
up €96,674 (+101.9%), from €94,883 to €191,557
- Debts after one year -€61,998
down €61,998 (-4.3%), from €1.5m to €1.4m
- Financial charges -€10,523
down €10,523 (-77.0%), from €13,659 to €3,136
- Financial income -€8,000
down €8,000 (-7.0%), from €114,000 to €106,000
- Gross operating margin -€6,026
down €6,026 (-9445.4%), from -€64 to -€6,090
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 | €1,812,458 | €1,838,446 | +€25,988 | +1.4% |
| Fixed assets | 21/28 | €1,800,000 | €1,800,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,800,000 | €1,800,000 | = | 0.0% |
| Current assets | 29/58 | €12,458 | €38,446 | +€25,988 | +208.6% |
| Amounts receivable within one year | 40/41 | - | €34,000 | +€34,000 | |
| Other amounts receivable | 41 | - | €34,000 | +€34,000 | |
| Cash at bank and in hand | 54/58 | €12,458 | €4,446 | -€8,012 | -64.3% |
| Total equity and liabilities | 10/49 | €1,812,458 | €1,838,446 | +€25,988 | +1.4% |
| Equity | 10/15 | €174,883 | €271,557 | +€96,674 | +55.3% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,883 | €191,557 | +€96,674 | +101.9% |
| Amounts payable | 17/49 | €1,637,575 | €1,566,888 | -€70,686 | -4.3% |
| Amounts payable after more than one year | 17 | €1,455,388 | €1,393,390 | -€61,998 | -4.3% |
| Financial debts | 170/4 | €1,455,388 | €1,393,390 | -€61,998 | -4.3% |
| Amounts payable within one year | 42/48 | €182,186 | €173,498 | -€8,688 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €61,415 | €61,998 | +€583 | +0.9% |
| Other amounts payable | 47/48 | €120,771 | €111,500 | -€9,271 | -7.7% |
| Other operating charges | 640/8 | €100 | €100 | = | 0.0% |
| Gross operating margin | 9900 | -€64 | -€6,090 | -€6,026 | -9445.4% |
| Operating profit (loss) | 9901 | -€164 | -€6,190 | -€6,026 | -3679.0% |
| Financial income | 75/76B | €114,000 | €106,000 | -€8,000 | -7.0% |
| Recurring financial income | 75 | €114,000 | €106,000 | -€8,000 | -7.0% |
| Financial charges | 65/66B | €13,659 | €3,136 | -€10,523 | -77.0% |
| Recurring financial charges | 65 | €13,659 | €3,136 | -€10,523 | -77.0% |
| Profit (loss) for the period before taxes | 9903 | €100,177 | €96,674 | -€3,503 | -3.5% |
| Profit (loss) for the period | 9904 | €100,177 | €96,674 | -€3,503 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €100,177 | €96,674 | -€3,503 | -3.5% |
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.