JCOMPANY: 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.
JCOMPANY
Largest movements
- Stocks and contracts +€7,764
up €7,764 (+204%), from €3,797 to €11,561
- Receivables within one year -€7,166
down €7,166 (-34.0%), from €21,048 to €13,882
of which Trade receivables: -€4,360
- Cash +€5,185
up €5,185 (+65,299%), from €8 to €5,193
mainly Receivables within one year (+€7,166) and Receivables after one year (+€3,810)
- Receivables after one year -€3,810
down €3,810 (-48.1%), from €7,927 to €4,117
- Deferred charges and accrued income -€788
down €788 (-37.0%), from €2,129 to €1,341
- Reserves +€3,345
up €3,345 (+15.1%), from €22,198 to €25,544
- Trade debts -€1,426
down €1,426 (-82.1%), from €1,736 to €310
- Tax, wage and social debts -€734
down €734 (-9.2%), from €7,974 to €7,240
of which Taxes: -€734
- Financial charges +€688
up €688 (+267%), from €258 to €946
- Financial income -€535
down €535 (-56.5%), from €947 to €412
- Other operating charges -€157
down €157 (-23.4%), from €673 to €515
- Gross operating margin -€157
down €157 (-2.1%), from €7,369 to €7,212
- Taxes -€146
down €146 (-4.9%), from €2,965 to €2,818
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.
Derived cash bridge
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 | €34,908 | €36,094 | +€1,185 | +3.4% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €34,908 | €36,094 | +€1,185 | +3.4% |
| Amounts receivable after more than one year | 29 | €7,927 | €4,117 | -€3,810 | -48.1% |
| Other amounts receivable | 291 | €7,927 | €4,117 | -€3,810 | -48.1% |
| Stocks and contracts in progress | 3 | €3,797 | €11,561 | +€7,764 | +204% |
| Stocks | 30/36 | €3,797 | €11,561 | +€7,764 | +204% |
| Amounts receivable within one year | 40/41 | €21,048 | €13,882 | -€7,166 | -34.0% |
| Trade receivables | 40 | €17,012 | €12,652 | -€4,360 | -25.6% |
| Other amounts receivable | 41 | €4,035 | €1,230 | -€2,805 | -69.5% |
| Cash at bank and in hand | 54/58 | €8 | €5,193 | +€5,185 | +65,299% |
| Deferred charges and accrued income | 490/1 | €2,129 | €1,341 | -€788 | -37.0% |
| Total equity and liabilities | 10/49 | €34,908 | €36,094 | +€1,185 | +3.4% |
| Equity | 10/15 | €25,198 | €28,544 | +€3,345 | +13.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €22,198 | €25,544 | +€3,345 | +15.1% |
| Distributable reserves | 133 | €22,198 | €25,544 | +€3,345 | +15.1% |
| Amounts payable | 17/49 | €9,710 | €7,550 | -€2,160 | -22.2% |
| Amounts payable within one year | 42/48 | €9,710 | €7,550 | -€2,160 | -22.2% |
| Trade debts | 44 | €1,736 | €310 | -€1,426 | -82.1% |
| Suppliers | 440/4 | €1,736 | €310 | -€1,426 | -82.1% |
| Taxes, remuneration and social security | 45 | €7,974 | €7,240 | -€734 | -9.2% |
| Taxes | 450/3 | €7,974 | €7,240 | -€734 | -9.2% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130 | - | -€130 | |
| Other operating charges | 640/8 | €673 | €515 | -€157 | -23.4% |
| Gross operating margin | 9900 | €7,369 | €7,212 | -€157 | -2.1% |
| Operating profit (loss) | 9901 | €6,567 | €6,697 | +€130 | +2.0% |
| Financial income | 75/76B | €947 | €412 | -€535 | -56.5% |
| Recurring financial income | 75 | €947 | €412 | -€535 | -56.5% |
| Financial charges | 65/66B | €258 | €946 | +€688 | +267% |
| Recurring financial charges | 65 | €258 | €946 | +€688 | +267% |
| Profit (loss) for the period before taxes | 9903 | €7,256 | €6,164 | -€1,092 | -15.1% |
| Income taxes | 67/77 | €2,965 | €2,818 | -€146 | -4.9% |
| Profit (loss) for the period | 9904 | €4,291 | €3,345 | -€946 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,291 | €3,345 | -€946 | -22.0% |
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 16 October 2026 via checked.be.