JClines: 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.
JClines
Largest movements
- Cash +€21,746
up €21,746 (+192.3%), from €11,311 to €33,057
mainly Net result for the year (+€22,717) and Depreciation (+€2,652)
- Tangible fixed assets -€2,652
down €2,652 (-44.5%), from €5,958 to €3,306
- Receivables within one year -€2,415
down €2,415 (-35.0%), from €6,908 to €4,493
of which Trade receivables: -€2,651
- Reserves +€22,717
up €22,717 (+255.6%), from €8,889 to €31,607
- Other debts -€5,553
down €5,553 (-58.0%), from €9,574 to €4,021
- Tax, wage and social debts -€826
down €826 (-36.1%), from €2,285 to €1,459
- Accrued charges and deferred income +€560
up €560 (+175.0%), from €320 to €880
- Gross operating margin +€18,477
up €18,477 (+104.3%), from €17,717 to €36,195
- Taxes +€4,142
up €4,142 (+78.4%), from €5,285 to €9,427
- Depreciation +€654
up €654 (+32.7%), from €1,998 to €2,652
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.
Cash bridge derived
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 | €24,609 | €41,475 | +€16,866 | +68.5% |
| Fixed assets | 21/28 | €5,958 | €3,306 | -€2,652 | -44.5% |
| Tangible fixed assets | 22/27 | €5,958 | €3,306 | -€2,652 | -44.5% |
| Furniture and vehicles | 24 | €5,958 | €3,306 | -€2,652 | -44.5% |
| Current assets | 29/58 | €18,651 | €38,169 | +€19,518 | +104.6% |
| Amounts receivable within one year | 40/41 | €6,908 | €4,493 | -€2,415 | -35.0% |
| Trade receivables | 40 | €6,776 | €4,125 | -€2,651 | -39.1% |
| Other amounts receivable | 41 | €132 | €368 | +€236 | +179.1% |
| Cash at bank and in hand | 54/58 | €11,311 | €33,057 | +€21,746 | +192.3% |
| Deferred charges and accrued income | 490/1 | €432 | €618 | +€186 | +43.2% |
| Total equity and liabilities | 10/49 | €24,609 | €41,475 | +€16,866 | +68.5% |
| Equity | 10/15 | €11,889 | €34,607 | +€22,717 | +191.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,889 | €31,607 | +€22,717 | +255.6% |
| Distributable reserves | 133 | €8,889 | €31,607 | +€22,717 | +255.6% |
| Amounts payable | 17/49 | €12,719 | €6,868 | -€5,851 | -46.0% |
| Amounts payable within one year | 42/48 | €12,399 | €5,988 | -€6,411 | -51.7% |
| Trade debts | 44 | €540 | €508 | -€32 | -6.0% |
| Suppliers | 440/4 | €540 | €508 | -€32 | -6.0% |
| Taxes, remuneration and social security | 45 | €2,285 | €1,459 | -€826 | -36.1% |
| Taxes | 450/3 | €2,285 | €1,459 | -€826 | -36.1% |
| Other amounts payable | 47/48 | €9,574 | €4,021 | -€5,553 | -58.0% |
| Accrued charges and deferred income | 492/3 | €320 | €880 | +€560 | +175.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,998 | €2,652 | +€654 | +32.7% |
| Other operating charges | 640/8 | €1,429 | €1,283 | -€146 | -10.2% |
| Gross operating margin | 9900 | €17,717 | €36,195 | +€18,477 | +104.3% |
| Operating profit (loss) | 9901 | €14,290 | €32,260 | +€17,970 | +125.7% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €116 | €119 | +€3 | +2.7% |
| Recurring financial charges | 65 | €116 | €119 | +€3 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €14,174 | €32,145 | +€17,971 | +126.8% |
| Income taxes | 67/77 | €5,285 | €9,427 | +€4,142 | +78.4% |
| Profit (loss) for the period | 9904 | €8,889 | €22,717 | +€13,828 | +155.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,889 | €22,717 | +€13,828 | +155.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.