JCIT: 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.
JCIT
Largest movements
- Cash +€34,749
up €34,749 (+49.5%), from €70,237 to €104,986
mainly Net result for the year (+€20,902) and Receivables within one year (+€15,654)
- Receivables within one year -€15,654
down €15,654 (-29.2%), from €53,686 to €38,032
of which Trade receivables: -€8,248
- Tangible fixed assets -€4,075
down €4,075 (-20.0%), from €20,375 to €16,300
of which Plant, machinery and equipment: -€2,250
- Deferred charges and accrued income -€2,465
down €2,465 (-100.0%), from €2,465 to €0
- Reserves +€20,902
up €20,902 (+16.8%), from €124,499 to €145,401
- Debts after one year -€5,727
down €5,727 (-92.1%), from €6,216 to €489
- Current portion of long-term debt +€5,727
new in 2025: €5,727
- Short-term financial debts -€5,476
no longer reported in 2025 (was €5,476)
- Tax, wage and social debts -€2,122
down €2,122 (-29.1%), from €7,289 to €5,167
of which Taxes: -€4,620
- Gross operating margin +€2,404
up €2,404 (+6.5%), from €36,784 to €39,189
- Financial income +€1,036
up €1,036 (+21096.1%), from €5 to €1,041
- Depreciation +€763
up €763 (+9.7%), from €7,862 to €8,625
- Taxes +€586
up €586 (+7.3%), from €8,067 to €8,653
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 | €149,889 | €162,941 | +€13,052 | +8.7% |
| Fixed assets | 21/28 | €23,345 | €19,270 | -€4,075 | -17.5% |
| Tangible fixed assets | 22/27 | €20,375 | €16,300 | -€4,075 | -20.0% |
| Land and buildings | 22 | €3,006 | €2,535 | -€470 | -15.6% |
| Plant, machinery and equipment | 23 | €9,092 | €6,842 | -€2,250 | -24.7% |
| Furniture and vehicles | 24 | €8,277 | €6,922 | -€1,355 | -16.4% |
| Financial fixed assets | 28 | €2,970 | €2,970 | = | 0.0% |
| Current assets | 29/58 | €126,544 | €143,671 | +€17,127 | +13.5% |
| Stocks and contracts in progress | 3 | €156 | €653 | +€497 | +319.1% |
| Stocks | 30/36 | €156 | €653 | +€497 | +319.1% |
| Amounts receivable within one year | 40/41 | €53,686 | €38,032 | -€15,654 | -29.2% |
| Trade receivables | 40 | €24,095 | €15,847 | -€8,248 | -34.2% |
| Other amounts receivable | 41 | €29,591 | €22,185 | -€7,406 | -25.0% |
| Cash at bank and in hand | 54/58 | €70,237 | €104,986 | +€34,749 | +49.5% |
| Deferred charges and accrued income | 490/1 | €2,465 | €0 | -€2,465 | -100.0% |
| Total equity and liabilities | 10/49 | €149,889 | €162,941 | +€13,052 | +8.7% |
| Equity | 10/15 | €129,499 | €150,401 | +€20,902 | +16.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €124,499 | €145,401 | +€20,902 | +16.8% |
| Distributable reserves | 133 | €124,499 | €145,401 | +€20,902 | +16.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | -€0 | -100.0% |
| Amounts payable | 17/49 | €20,390 | €12,540 | -€7,850 | -38.5% |
| Amounts payable after more than one year | 17 | €6,216 | €489 | -€5,727 | -92.1% |
| Financial debts | 170/4 | €6,216 | €489 | -€5,727 | -92.1% |
| Amounts payable within one year | 42/48 | €14,175 | €12,051 | -€2,123 | -15.0% |
| Current portion of amounts payable after more than one year | 42 | - | €5,727 | +€5,727 | |
| Financial debts | 43 | €5,476 | - | -€5,476 | |
| Credit institutions | 430/8 | €5,476 | - | -€5,476 | |
| Trade debts | 44 | €1,410 | €1,158 | -€252 | -17.9% |
| Suppliers | 440/4 | €1,410 | €1,158 | -€252 | -17.9% |
| Taxes, remuneration and social security | 45 | €7,289 | €5,167 | -€2,122 | -29.1% |
| Taxes | 450/3 | €7,289 | €2,669 | -€4,620 | -63.4% |
| Remuneration and social security | 454/9 | - | €2,498 | +€2,498 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,862 | €8,625 | +€763 | +9.7% |
| Other operating charges | 640/8 | €1,272 | €1,471 | +€199 | +15.7% |
| Gross operating margin | 9900 | €36,784 | €39,189 | +€2,404 | +6.5% |
| Operating profit (loss) | 9901 | €27,650 | €29,092 | +€1,442 | +5.2% |
| Financial income | 75/76B | €5 | €1,041 | +€1,036 | +21096.1% |
| Recurring financial income | 75 | €5 | €1,041 | +€1,036 | +21096.1% |
| Financial charges | 65/66B | €747 | €578 | -€169 | -22.6% |
| Recurring financial charges | 65 | €747 | €578 | -€169 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €26,908 | €29,555 | +€2,647 | +9.8% |
| Income taxes | 67/77 | €8,067 | €8,653 | +€586 | +7.3% |
| Profit (loss) for the period | 9904 | €18,841 | €20,902 | +€2,061 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,841 | €20,902 | +€2,061 | +10.9% |
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 7 October 2026 via checked.be.