JCLIC: 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.
JCLIC
Largest movements
- Cash -€16,033
down €16,033 (-53.2%), from €30,148 to €14,116
mainly Debts after one year (-€29,965) and Tax, wage and social debts (-€5,730)
- Debts after one year -€29,965
down €29,965 (-11.9%), from €251,342 to €221,377
- Reserves +€23,068
up €23,068 (+9.4%), from €245,799 to €268,867
of which Distributable reserves: +€23,068
- Financial income -€64,000
down €64,000 (-64.0%), from €100,000 to €36,000
- Taxes -€5,730
down €5,730 (-71.3%), from €8,036 to €2,307
- Gross operating margin +€499
up €499 (+8.2%), from -€6,059 to -€5,560
- Financial charges -€478
down €478 (-9.3%), from €5,156 to €4,678
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 | €639,748 | €626,716 | -€13,033 | -2.0% |
| Fixed assets | 21/28 | €551,600 | €551,600 | = | 0.0% |
| Financial fixed assets | 28 | €551,600 | €551,600 | = | 0.0% |
| Current assets | 29/58 | €88,148 | €75,116 | -€13,033 | -14.8% |
| Amounts receivable within one year | 40/41 | €58,000 | €61,000 | +€3,000 | +5.2% |
| Other amounts receivable | 41 | €58,000 | €61,000 | +€3,000 | +5.2% |
| Cash at bank and in hand | 54/58 | €30,148 | €14,116 | -€16,033 | -53.2% |
| Total equity and liabilities | 10/49 | €639,748 | €626,716 | -€13,033 | -2.0% |
| Equity | 10/15 | €296,399 | €319,467 | +€23,068 | +7.8% |
| Contributions | 10/11 | €50,600 | €50,600 | = | 0.0% |
| Reserves | 13 | €245,799 | €268,867 | +€23,068 | +9.4% |
| Non-distributable reserves | 130/1 | €5,060 | €5,060 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,060 | €5,060 | = | 0.0% |
| Distributable reserves | 133 | €240,739 | €263,807 | +€23,068 | +9.6% |
| Amounts payable | 17/49 | €343,349 | €307,249 | -€36,101 | -10.5% |
| Amounts payable after more than one year | 17 | €251,342 | €221,377 | -€29,965 | -11.9% |
| Financial debts | 170/4 | €251,342 | €221,377 | -€29,965 | -11.9% |
| Amounts payable within one year | 42/48 | €92,008 | €85,872 | -€6,136 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €29,474 | €29,965 | +€491 | +1.7% |
| Trade debts | 44 | €897 | €0 | -€897 | -100.0% |
| Suppliers | 440/4 | €897 | €0 | -€897 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,036 | €2,307 | -€5,730 | -71.3% |
| Taxes | 450/3 | €8,036 | €2,307 | -€5,730 | -71.3% |
| Other amounts payable | 47/48 | €53,600 | €53,600 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€6,059 | -€5,560 | +€499 | +8.2% |
| Operating profit (loss) | 9901 | -€6,443 | -€5,947 | +€496 | +7.7% |
| Financial income | 75/76B | €100,000 | €36,000 | -€64,000 | -64.0% |
| Recurring financial income | 75 | €100,000 | €36,000 | -€64,000 | -64.0% |
| Financial charges | 65/66B | €5,156 | €4,678 | -€478 | -9.3% |
| Recurring financial charges | 65 | €5,156 | €4,678 | -€478 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €88,401 | €25,375 | -€63,026 | -71.3% |
| Income taxes | 67/77 | €8,036 | €2,307 | -€5,730 | -71.3% |
| Profit (loss) for the period | 9904 | €80,364 | €23,068 | -€57,296 | -71.3% |
| Profit (loss) for the period to be appropriated | 9905 | €80,364 | €23,068 | -€57,296 | -71.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.