JCmed: 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.
JCmed
Largest movements
- Cash +€82,745
up €82,745 (+90.8%), from €91,089 to €173,834
mainly Net result for the year (+€89,609) and Current investments (+€26,739)
- Receivables within one year +€46,897
up €46,897 (+63.4%), from €74,013 to €120,910
of which Other amounts receivable: +€35,000
- Current investments -€26,739
down €26,739 (-21.7%), from €123,396 to €96,657
- Deferred charges and accrued income -€12,889
down €12,889 (-32.8%), from €39,299 to €26,409
- Profit (loss) carried forward +€89,609
up €89,609 (+30.9%), from €289,550 to €379,159
- Gross operating margin -€8,867
down €8,867 (-7.1%), from €124,600 to €115,733
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 | €330,631 | €419,744 | +€89,113 | +27.0% |
| Fixed assets | 21/28 | €2,835 | €1,934 | -€901 | -31.8% |
| Tangible fixed assets | 22/27 | €2,835 | €1,934 | -€901 | -31.8% |
| Furniture and vehicles | 24 | €2,835 | €1,934 | -€901 | -31.8% |
| Current assets | 29/58 | €327,796 | €417,810 | +€90,014 | +27.5% |
| Amounts receivable within one year | 40/41 | €74,013 | €120,910 | +€46,897 | +63.4% |
| Trade receivables | 40 | €74,013 | €85,910 | +€11,897 | +16.1% |
| Other amounts receivable | 41 | - | €35,000 | +€35,000 | |
| Current investments | 50/53 | €123,396 | €96,657 | -€26,739 | -21.7% |
| Cash at bank and in hand | 54/58 | €91,089 | €173,834 | +€82,745 | +90.8% |
| Deferred charges and accrued income | 490/1 | €39,299 | €26,409 | -€12,889 | -32.8% |
| Total equity and liabilities | 10/49 | €330,631 | €419,744 | +€89,113 | +27.0% |
| Equity | 10/15 | €292,550 | €382,159 | +€89,609 | +30.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Share premium | 1100/10 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €289,550 | €379,159 | +€89,609 | +30.9% |
| Amounts payable | 17/49 | €38,081 | €37,585 | -€496 | -1.3% |
| Amounts payable within one year | 42/48 | €38,081 | €37,585 | -€496 | -1.3% |
| Trade debts | 44 | €3,973 | €4,311 | +€338 | +8.5% |
| Suppliers | 440/4 | €3,973 | €4,311 | +€338 | +8.5% |
| Taxes, remuneration and social security | 45 | €25,973 | €25,752 | -€220 | -0.8% |
| Taxes | 450/3 | €25,973 | €25,752 | -€220 | -0.8% |
| Other amounts payable | 47/48 | €8,135 | €7,522 | -€613 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €804 | €901 | +€97 | +12.0% |
| Other operating charges | 640/8 | €717 | €580 | -€137 | -19.1% |
| Gross operating margin | 9900 | €124,600 | €115,733 | -€8,867 | -7.1% |
| Operating profit (loss) | 9901 | €123,079 | €114,252 | -€8,827 | -7.2% |
| Financial income | 75/76B | €2,549 | €3,396 | +€848 | +33.3% |
| Recurring financial income | 75 | €2,549 | €3,396 | +€848 | +33.3% |
| Financial charges | 65/66B | €1,895 | €2,421 | +€525 | +27.7% |
| Recurring financial charges | 65 | €1,895 | €2,421 | +€525 | +27.7% |
| Profit (loss) for the period before taxes | 9903 | €123,733 | €115,228 | -€8,505 | -6.9% |
| Income taxes | 67/77 | €26,554 | €25,619 | -€935 | -3.5% |
| Profit (loss) for the period | 9904 | €97,179 | €89,609 | -€7,570 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €97,179 | €89,609 | -€7,570 | -7.8% |
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 2 October 2026 via checked.be.