JCÔME: 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.
JCÔME
Largest movements
- Receivables within one year +€96,932
up €96,932 (+236.1%), from €41,056 to €137,989
of which Trade receivables: +€95,872
- Tangible fixed assets +€15,577
up €15,577 (+84.1%), from €18,532 to €34,109
of which Other tangible fixed assets: +€21,373
- Cash -€7,457
down €7,457 (-74.5%), from €10,010 to €2,552
mainly Receivables within one year (-€96,932) and Investment in fixed assets (net) (-€23,140)
- Other debts +€52,443
up €52,443 (+2415.8%), from €2,171 to €54,614
- Debts after one year +€43,518
new in 2025: €43,518
- Current portion of long-term debt +€6,531
new in 2025: €6,531
- Tax, wage and social debts -€5,136
down €5,136 (-90.2%), from €5,691 to €555
of which Remuneration and social security: -€5,154
- Profit (loss) carried forward +€4,186
up €4,186 (+9.5%), from €44,126 to €48,312
- Gross operating margin -€24,723
down €24,723 (-31.7%), from €77,896 to €53,173
- Staff costs -€16,236
down €16,236 (-29.4%), from €55,244 to €39,008
- Depreciation -€2,762
down €2,762 (-26.7%), from €10,325 to €7,563
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 | €71,171 | €176,087 | +€104,916 | +147.4% |
| Fixed assets | 21/28 | €18,707 | €34,284 | +€15,577 | +83.3% |
| Tangible fixed assets | 22/27 | €18,532 | €34,109 | +€15,577 | +84.1% |
| Plant, machinery and equipment | 23 | €3,183 | €1,609 | -€1,574 | -49.5% |
| Furniture and vehicles | 24 | €4,732 | €510 | -€4,222 | -89.2% |
| Other tangible fixed assets | 26 | €10,617 | €31,990 | +€21,373 | +201.3% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €52,464 | €141,803 | +€89,339 | +170.3% |
| Amounts receivable within one year | 40/41 | €41,056 | €137,989 | +€96,932 | +236.1% |
| Trade receivables | 40 | €31,958 | €127,830 | +€95,872 | +300.0% |
| Other amounts receivable | 41 | €9,099 | €10,159 | +€1,061 | +11.7% |
| Cash at bank and in hand | 54/58 | €10,010 | €2,552 | -€7,457 | -74.5% |
| Deferred charges and accrued income | 490/1 | €1,398 | €1,262 | -€136 | -9.7% |
| Total equity and liabilities | 10/49 | €71,171 | €176,087 | +€104,916 | +147.4% |
| Equity | 10/15 | €49,126 | €53,312 | +€4,186 | +8.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,126 | €48,312 | +€4,186 | +9.5% |
| Amounts payable | 17/49 | €22,046 | €122,775 | +€100,729 | +456.9% |
| Amounts payable after more than one year | 17 | - | €43,518 | +€43,518 | |
| Financial debts | 170/4 | - | €43,518 | +€43,518 | |
| Amounts payable within one year | 42/48 | €22,046 | €79,257 | +€57,211 | +259.5% |
| Current portion of amounts payable after more than one year | 42 | - | €6,531 | +€6,531 | |
| Trade debts | 44 | €14,183 | €17,557 | +€3,373 | +23.8% |
| Suppliers | 440/4 | €14,183 | €17,557 | +€3,373 | +23.8% |
| Taxes, remuneration and social security | 45 | €5,691 | €555 | -€5,136 | -90.2% |
| Taxes | 450/3 | €537 | €555 | +€18 | +3.3% |
| Remuneration and social security | 454/9 | €5,154 | - | -€5,154 | |
| Other amounts payable | 47/48 | €2,171 | €54,614 | +€52,443 | +2415.8% |
| Remuneration, social security and pensions | 62 | €55,244 | €39,008 | -€16,236 | -29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,325 | €7,563 | -€2,762 | -26.7% |
| Other operating charges | 640/8 | €837 | €708 | -€129 | -15.4% |
| Gross operating margin | 9900 | €77,896 | €53,173 | -€24,723 | -31.7% |
| Operating profit (loss) | 9901 | €11,489 | €5,893 | -€5,596 | -48.7% |
| Financial income | 75/76B | €118 | €207 | +€89 | +75.8% |
| Recurring financial income | 75 | €118 | €207 | +€89 | +75.8% |
| Financial charges | 65/66B | €107 | €314 | +€207 | +192.4% |
| Recurring financial charges | 65 | €107 | €314 | +€207 | +192.4% |
| Profit (loss) for the period before taxes | 9903 | €11,500 | €5,786 | -€5,713 | -49.7% |
| Income taxes | 67/77 | €231 | - | -€231 | |
| Profit (loss) for the period | 9904 | €11,269 | €5,786 | -€5,482 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,269 | €5,786 | -€5,482 | -48.7% |
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 10 October 2026 via checked.be.