JCJL: 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.
JCJL
Largest movements
- Cash +€16,785
up €16,785 (+204.3%), from €8,214 to €24,999
mainly Tax, wage and social debts (+€9,457) and Net result for the year (+€9,428)
- Receivables within one year +€5,483
up €5,483 (+44.6%), from €12,289 to €17,772
of which Trade receivables: +€5,483
- Tax, wage and social debts +€9,457
up €9,457 (+129.3%), from €7,317 to €16,773
- Profit (loss) carried forward +€9,428
up €9,428 (+41.2%), from -€22,912 to -€13,484
- Other debts +€5,131
up €5,131 (+37.1%), from €13,818 to €18,949
- Trade debts -€1,755
down €1,755 (-16.8%), from €10,432 to €8,677
- Gross operating margin +€30,114
up €30,114, from -€17,402 to €12,712
- Financial charges -€2,114
down €2,114 (-52.8%), from €4,001 to €1,887
- Financial income +€518
up €518 (+1375.3%), from €38 to €556
- Taxes +€219
up €219 (+182.5%), from €120 to €340
- Other operating charges +€186
up €186 (+13.0%), from €1,427 to €1,613
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 | €27,162 | €49,423 | +€22,261 | +82.0% |
| Current assets | 29/58 | €27,162 | €49,423 | +€22,261 | +82.0% |
| Stocks and contracts in progress | 3 | €6,659 | €6,652 | -€7 | -0.1% |
| Stocks | 30/36 | €6,659 | €6,652 | -€7 | -0.1% |
| Amounts receivable within one year | 40/41 | €12,289 | €17,772 | +€5,483 | +44.6% |
| Trade receivables | 40 | €5,024 | €10,507 | +€5,483 | +109.1% |
| Other amounts receivable | 41 | €7,265 | €7,265 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,214 | €24,999 | +€16,785 | +204.3% |
| Total equity and liabilities | 10/49 | €27,162 | €49,423 | +€22,261 | +82.0% |
| Equity | 10/15 | -€4,405 | €5,023 | +€9,428 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16,507 | €16,507 | = | 0.0% |
| Distributable reserves | 133 | €16,507 | €16,507 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,912 | -€13,484 | +€9,428 | +41.2% |
| Amounts payable | 17/49 | €31,567 | €44,400 | +€12,833 | +40.7% |
| Amounts payable within one year | 42/48 | €31,567 | €44,400 | +€12,833 | +40.7% |
| Trade debts | 44 | €10,432 | €8,677 | -€1,755 | -16.8% |
| Suppliers | 440/4 | €10,432 | €8,677 | -€1,755 | -16.8% |
| Taxes, remuneration and social security | 45 | €7,317 | €16,773 | +€9,457 | +129.3% |
| Taxes | 450/3 | €7,317 | €16,773 | +€9,457 | +129.3% |
| Other amounts payable | 47/48 | €13,818 | €18,949 | +€5,131 | +37.1% |
| Other operating charges | 640/8 | €1,427 | €1,613 | +€186 | +13.0% |
| Gross operating margin | 9900 | -€17,402 | €12,712 | +€30,114 | |
| Operating profit (loss) | 9901 | -€18,828 | €11,099 | +€29,928 | |
| Financial income | 75/76B | €38 | €556 | +€518 | +1375.3% |
| Recurring financial income | 75 | €38 | €556 | +€518 | +1375.3% |
| Financial charges | 65/66B | €4,001 | €1,887 | -€2,114 | -52.8% |
| Recurring financial charges | 65 | €4,001 | €1,887 | -€2,114 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | -€22,792 | €9,768 | +€32,560 | |
| Income taxes | 67/77 | €120 | €340 | +€219 | +182.5% |
| Profit (loss) for the period | 9904 | -€22,912 | €9,428 | +€32,340 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,912 | €9,428 | +€32,340 |
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.