JCK VanCamp: 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.
JCK VanCamp
Largest movements
- Receivables within one year +€31,275
up €31,275 (+234%), from €13,381 to €44,656
of which Trade receivables: +€42,762
- Tangible fixed assets +€10,816
up €10,816 (+195%), from €5,540 to €16,357
of which Furniture and vehicles: +€9,918
- Cash -€3,863
down €3,863 (-49.6%), from €7,792 to €3,930
mainly Receivables within one year (-€31,275) and Investment in fixed assets (net) (-€15,919)
- Formation expenses -€1,150
down €1,150 (-53.4%), from €2,153 to €1,003
- Profit (loss) carried forward +€41,507
up €41,507, from -€11,576 to €29,931
- Contributions -€6,200
no longer reported in 2024 (was €6,200)
- Reserves +€6,200
new in 2024: €6,200
- Tax, wage and social debts -€2,301
down €2,301 (-8.7%), from €26,451 to €24,151
of which Taxes: -€7,501
- Trade debts -€2,128
down €2,128 (-27.3%), from €7,792 to €5,664
- Gross operating margin +€28,847
up €28,847 (+151%), from €19,099 to €47,947
- Depreciation +€5,217
up €5,217 (+504%), from €1,036 to €6,253
- Other operating charges -€4,675
down €4,675 (-97.7%), from €4,783 to €108
- Staff costs -€2,896
no longer reported in 2024 (was €2,896)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,867 | €65,946 | +€37,079 | +128% |
| Formation expenses | 20 | €2,153 | €1,003 | -€1,150 | -53.4% |
| Fixed assets | 21/28 | €5,540 | €16,357 | +€10,816 | +195% |
| Tangible fixed assets | 22/27 | €5,540 | €16,357 | +€10,816 | +195% |
| Plant, machinery and equipment | 23 | €5,540 | €6,439 | +€898 | +16.2% |
| Furniture and vehicles | 24 | - | €9,918 | +€9,918 | |
| Current assets | 29/58 | €21,174 | €48,586 | +€27,412 | +129% |
| Amounts receivable within one year | 40/41 | €13,381 | €44,656 | +€31,275 | +234% |
| Trade receivables | 40 | - | €42,762 | +€42,762 | |
| Other amounts receivable | 41 | €13,381 | €1,894 | -€11,488 | -85.8% |
| Cash at bank and in hand | 54/58 | €7,792 | €3,930 | -€3,863 | -49.6% |
| Total equity and liabilities | 10/49 | €28,867 | €65,946 | +€37,079 | +128% |
| Equity | 10/15 | -€5,376 | €36,131 | +€41,507 | |
| Contributions | 10/11 | €6,200 | - | -€6,200 | |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €6,200 | - | -€6,200 | |
| Reserves | 13 | - | €6,200 | +€6,200 | |
| Distributable reserves | 133 | - | €6,200 | +€6,200 | |
| Profit (loss) carried forward | 14 | -€11,576 | €29,931 | +€41,507 | |
| Amounts payable | 17/49 | €34,244 | €29,815 | -€4,429 | -12.9% |
| Amounts payable within one year | 42/48 | €34,244 | €29,815 | -€4,429 | -12.9% |
| Trade debts | 44 | €7,792 | €5,664 | -€2,128 | -27.3% |
| Suppliers | 440/4 | €7,792 | €5,664 | -€2,128 | -27.3% |
| Taxes, remuneration and social security | 45 | €26,451 | €24,151 | -€2,301 | -8.7% |
| Taxes | 450/3 | €26,321 | €18,821 | -€7,501 | -28.5% |
| Remuneration and social security | 454/9 | €130 | €5,330 | +€5,200 | +4,000% |
| Remuneration, social security and pensions | 62 | €2,896 | - | -€2,896 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,036 | €6,253 | +€5,217 | +504% |
| Other operating charges | 640/8 | €4,783 | €108 | -€4,675 | -97.7% |
| Gross operating margin | 9900 | €19,099 | €47,947 | +€28,847 | +151% |
| Operating profit (loss) | 9901 | €10,384 | €41,586 | +€31,202 | +300% |
| Financial charges | 65/66B | €17 | €79 | +€62 | +369% |
| Recurring financial charges | 65 | €17 | €79 | +€62 | +369% |
| Profit (loss) for the period before taxes | 9903 | €10,368 | €41,507 | +€31,140 | +300% |
| Profit (loss) for the period | 9904 | €10,368 | €41,507 | +€31,140 | +300% |
| Profit (loss) for the period to be appropriated | 9905 | €10,368 | €41,507 | +€31,140 | +300% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.