JCLB: 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.
JCLB
Largest movements
- Cash +€64,036
up €64,036 (+61.9%), from €103,439 to €167,475
mainly Net result for the year (+€84,064) and Other debts (+€58,158)
- Tangible fixed assets -€26,584
down €26,584 (-24.2%), from €109,952 to €83,368
of which Furniture and vehicles: -€24,386
- Other debts +€58,158
up €58,158 (+37.9%), from €153,283 to €211,441
- Debts after one year -€11,746
down €11,746 (-27.2%), from €43,233 to €31,487
- Tax, wage and social debts -€8,276
down €8,276 (-35.2%), from €23,543 to €15,267
- Depreciation +€10,208
up €10,208 (+60.9%), from €16,765 to €26,973
- Taxes -€2,356
down €2,356 (-7.1%), from €33,399 to €31,043
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 | €234,970 | €273,611 | +€38,641 | +16.4% |
| Fixed assets | 21/28 | €109,952 | €83,368 | -€26,584 | -24.2% |
| Tangible fixed assets | 22/27 | €109,952 | €83,368 | -€26,584 | -24.2% |
| Plant, machinery and equipment | 23 | €4,354 | €2,157 | -€2,197 | -50.5% |
| Furniture and vehicles | 24 | €105,598 | €81,211 | -€24,386 | -23.1% |
| Current assets | 29/58 | €125,018 | €190,242 | +€65,225 | +52.2% |
| Amounts receivable within one year | 40/41 | €21,578 | €22,767 | +€1,189 | +5.5% |
| Trade receivables | 40 | €19,593 | €22,748 | +€3,155 | +16.1% |
| Other amounts receivable | 41 | €1,985 | €19 | -€1,966 | -99.0% |
| Cash at bank and in hand | 54/58 | €103,439 | €167,475 | +€64,036 | +61.9% |
| Total equity and liabilities | 10/49 | €234,970 | €273,611 | +€38,641 | +16.4% |
| Equity | 10/15 | €3,135 | €3,135 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €135 | €135 | = | 0.0% |
| Distributable reserves | 133 | €135 | €135 | = | 0.0% |
| Amounts payable | 17/49 | €231,834 | €270,475 | +€38,641 | +16.7% |
| Amounts payable after more than one year | 17 | €43,233 | €31,487 | -€11,746 | -27.2% |
| Financial debts | 170/4 | €43,233 | €31,487 | -€11,746 | -27.2% |
| Amounts payable within one year | 42/48 | €188,602 | €238,988 | +€50,387 | +26.7% |
| Current portion of amounts payable after more than one year | 42 | €11,289 | €11,746 | +€457 | +4.0% |
| Trade debts | 44 | €487 | €535 | +€48 | +9.8% |
| Suppliers | 440/4 | €487 | €535 | +€48 | +9.8% |
| Taxes, remuneration and social security | 45 | €23,543 | €15,267 | -€8,276 | -35.2% |
| Taxes | 450/3 | €23,543 | €15,267 | -€8,276 | -35.2% |
| Other amounts payable | 47/48 | €153,283 | €211,441 | +€58,158 | +37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,765 | €26,973 | +€10,208 | +60.9% |
| Other operating charges | 640/8 | €705 | €1,726 | +€1,021 | +144.8% |
| Gross operating margin | 9900 | €145,707 | €145,900 | +€192 | +0.1% |
| Operating profit (loss) | 9901 | €128,238 | €117,201 | -€11,037 | -8.6% |
| Financial charges | 65/66B | €1,424 | €2,094 | +€670 | +47.1% |
| Recurring financial charges | 65 | €1,424 | €2,094 | +€670 | +47.1% |
| Profit (loss) for the period before taxes | 9903 | €126,814 | €115,107 | -€11,707 | -9.2% |
| Income taxes | 67/77 | €33,399 | €31,043 | -€2,356 | -7.1% |
| Profit (loss) for the period | 9904 | €93,415 | €84,064 | -€9,351 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €93,415 | €84,064 | -€9,351 | -10.0% |
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 12 October 2026 via checked.be.