JCJ Finances SRL: what changed
Two financial 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.
JCJ Finances SRL
Largest movements
- Tangible fixed assets +€70,754
new in 2025: €70,754
- Financial fixed assets +€50,000
up €50,000 (+52,013%), from €96 to €50,096
- Cash +€34,903
up €34,903 (+15,155%), from €230 to €35,133
mainly Net result for the year (+€53,019) and Debts after one year (+€45,490)
- Profit (loss) carried forward +€53,019
up €53,019, from -€1,213 to €51,806
- Debts after one year +€45,490
new in 2025: €45,490
- Other debts +€30,556
up €30,556 (+113,551%), from €27 to €30,583
- Short-term financial debts +€12,537
new in 2025: €12,537
- Current portion of long-term debt +€11,960
new in 2025: €11,960
- Gross operating margin +€82,892
up €82,892, from -€756 to €82,136
- Taxes +€18,071
new in 2025: €18,071
- Purchases and services -€10,591
no longer reported in 2025 (was €10,591)
- Depreciation +€8,932
up €8,932 (+14,944%), from €60 to €8,992
- Turnover -€8,250
no longer reported in 2025 (was €8,250)
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.
Derived cash bridge
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 | €10,133 | €167,399 | +€157,265 | +1,552% |
| Formation expenses | 20 | €2,819 | €2,243 | -€576 | -20.4% |
| Fixed assets | 21/28 | €96 | €120,850 | +€120,754 | +125,616% |
| Tangible fixed assets | 22/27 | - | €70,754 | +€70,754 | |
| Leasing and similar rights | 25 | - | €70,754 | +€70,754 | |
| Financial fixed assets | 28 | €96 | €50,096 | +€50,000 | +52,013% |
| Current assets | 29/58 | €7,218 | €44,305 | +€37,087 | +514% |
| Amounts receivable within one year | 40/41 | €6,988 | €7,645 | +€657 | +9.4% |
| Trade receivables | 40 | €6,988 | €7,645 | +€657 | +9.4% |
| Cash at bank and in hand | 54/58 | €230 | €35,133 | +€34,903 | +15,155% |
| Deferred charges and accrued income | 490/1 | - | €1,527 | +€1,527 | |
| Total equity and liabilities | 10/49 | €10,133 | €167,399 | +€157,265 | +1,552% |
| Equity | 10/15 | €3,787 | €56,806 | +€53,019 | +1,400% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,213 | €51,806 | +€53,019 | |
| Amounts payable | 17/49 | €6,346 | €110,593 | +€104,247 | +1,643% |
| Amounts payable after more than one year | 17 | - | €45,490 | +€45,490 | |
| Financial debts | 170/4 | - | €45,490 | +€45,490 | |
| Amounts payable within one year | 42/48 | €3,458 | €63,603 | +€60,145 | +1,739% |
| Current portion of amounts payable after more than one year | 42 | - | €11,960 | +€11,960 | |
| Financial debts | 43 | - | €12,537 | +€12,537 | |
| Credit institutions | 430/8 | - | €12,537 | +€12,537 | |
| Trade debts | 44 | €1,881 | €3,651 | +€1,769 | +94.1% |
| Suppliers | 440/4 | €1,881 | €3,651 | +€1,769 | +94.1% |
| Taxes, remuneration and social security | 45 | €1,550 | €4,872 | +€3,323 | +214% |
| Taxes | 450/3 | €1,550 | €4,872 | +€3,323 | +214% |
| Other amounts payable | 47/48 | €27 | €30,583 | +€30,556 | +113,551% |
| Accrued charges and deferred income | 492/3 | €2,889 | €1,500 | -€1,389 | -48.1% |
| Turnover | 70 | €8,250 | - | -€8,250 | |
| Goods, raw materials, services and sundry goods | 60/61 | €10,591 | - | -€10,591 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60 | €8,992 | +€8,932 | +14,944% |
| Other operating charges | 640/8 | €387 | €222 | -€165 | -42.7% |
| Gross operating margin | 9900 | -€756 | €82,136 | +€82,892 | |
| Operating profit (loss) | 9901 | -€1,203 | €72,922 | +€74,125 | |
| Financial charges | 65/66B | €10 | €1,832 | +€1,822 | +17,813% |
| Recurring financial charges | 65 | €10 | €1,832 | +€1,822 | +17,813% |
| Profit (loss) for the period before taxes | 9903 | -€1,213 | €71,090 | +€72,303 | |
| Income taxes | 67/77 | - | €18,071 | +€18,071 | |
| Profit (loss) for the period | 9904 | -€1,213 | €53,019 | +€54,232 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,213 | €53,019 | +€54,232 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.