JCON: 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.
What changed
JCON
NACE 47.400, Retail sale of information and communication equipment
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€170,995
2023 · €128,140+€42,854
Equity
€523,066
2023 · €439,071+€83,995
Cash
€9,342
2023 · €201+€9,141
Balance sheet total
€1.2m
2023 · €1.1m+€90,743
Largest movements
Assets
- Receivables within one year +€85,730
up €85,730 (+53.5%), from €160,338 to €246,068
of which Other amounts receivable: +€92,810
Equity and liabilities
- Reserves +€233,500
up €233,500 (+134.3%), from €173,860 to €407,360
of which Distributable reserves: +€233,500
- Profit (loss) carried forward -€149,505
down €149,505 (-60.6%), from €246,611 to €97,106
- Other debts +€60,900
new in 2024: €60,900
- Short-term financial debts -€20,129
down €20,129 (-21.1%), from €95,197 to €75,068
- Debts after one year -€17,282
down €17,282 (-3.9%), from €439,120 to €421,838
Income statement
- Gross operating margin +€42,870
up €42,870 (+11.5%), from €372,769 to €415,640
- Staff costs +€38,337
up €38,337 (+50.0%), from €76,655 to €114,992
- Taxes -€31,787
down €31,787 (-27.2%), from €117,022 to €85,235
- Financial income +€6,973
up €6,973 (+244.4%), from €2,852 to €9,825
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.
Result 2023
€128,140
Gross operating margin
+€42,870
Staff costs
-€38,337
Depreciation
+€596
Other operating charges
-€177
Financial income
+€6,973
Financial charges
-€858
Taxes
+€31,787
Result 2024
€170,995
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.
From operations
+€179,171
Investment
-€38,532
Financing
-€131,499
Cash 2023
€201
From operations (derived)
+€179,171
Net result for the year
+€170,995
Depreciation
+€31,520
Stocks and contracts
+€11,155
Receivables within one year
-€85,730
Smaller working-capital items
+€379
Trade debts
-€2,531
Tax, wage and social debts
-€7,517
Other debts
+€60,900
Investment (derived)
-€38,532
Investment in fixed assets (net)
-€38,532
Financing
-€131,499
Debts after one year
-€17,282
Current portion of long-term debt
-€7,087
Short-term financial debts
-€20,129
Contributions, distributions and other
-€87,000
Cash 2024
€9,342
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,118,419 | €1,209,162 | +€90,743 | +8.1% |
| Fixed assets | 21/28 | €765,734 | €772,745 | +€7,011 | +0.9% |
| Tangible fixed assets | 22/27 | €765,634 | €772,745 | +€7,111 | +0.9% |
| Land and buildings | 22 | €594,812 | €598,932 | +€4,121 | +0.7% |
| Plant, machinery and equipment | 23 | €411 | €0 | -€411 | -100.0% |
| Furniture and vehicles | 24 | €2,261 | €1,022 | -€1,239 | -54.8% |
| Other tangible fixed assets | 26 | €168,151 | €172,791 | +€4,640 | +2.8% |
| Financial fixed assets | 28 | €100 | €0 | -€100 | -100.0% |
| Current assets | 29/58 | €352,685 | €436,417 | +€83,731 | +23.7% |
| Stocks and contracts in progress | 3 | €191,577 | €180,422 | -€11,155 | -5.8% |
| Stocks | 30/36 | €191,577 | €180,422 | -€11,155 | -5.8% |
| Amounts receivable within one year | 40/41 | €160,338 | €246,068 | +€85,730 | +53.5% |
| Trade receivables | 40 | €25,024 | €17,944 | -€7,081 | -28.3% |
| Other amounts receivable | 41 | €135,314 | €228,124 | +€92,810 | +68.6% |
| Cash at bank and in hand | 54/58 | €201 | €9,342 | +€9,141 | +4540.3% |
| Deferred charges and accrued income | 490/1 | €569 | €584 | +€16 | +2.7% |
| Total equity and liabilities | 10/49 | €1,118,419 | €1,209,162 | +€90,743 | +8.1% |
| Equity | 10/15 | €439,071 | €523,066 | +€83,995 | +19.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €173,860 | €407,360 | +€233,500 | +134.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €173,860 | €407,360 | +€233,500 | +134.3% |
| Profit (loss) carried forward | 14 | €246,611 | €97,106 | -€149,505 | -60.6% |
| Amounts payable | 17/49 | €679,348 | €686,095 | +€6,748 | +1.0% |
| Amounts payable after more than one year | 17 | €439,120 | €421,838 | -€17,282 | -3.9% |
| Financial debts | 170/4 | €439,120 | €421,838 | -€17,282 | -3.9% |
| Amounts payable within one year | 42/48 | €236,900 | €260,536 | +€23,636 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €51,898 | €44,811 | -€7,087 | -13.7% |
| Financial debts | 43 | €95,197 | €75,068 | -€20,129 | -21.1% |
| Credit institutions | 430/8 | €95,197 | €75,068 | -€20,129 | -21.1% |
| Trade debts | 44 | €5,735 | €3,204 | -€2,531 | -44.1% |
| Suppliers | 440/4 | €5,735 | €3,204 | -€2,531 | -44.1% |
| Taxes, remuneration and social security | 45 | €84,069 | €76,553 | -€7,517 | -8.9% |
| Taxes | 450/3 | €68,612 | €56,374 | -€12,237 | -17.8% |
| Remuneration and social security | 454/9 | €15,458 | €20,178 | +€4,721 | +30.5% |
| Other amounts payable | 47/48 | - | €60,900 | +€60,900 | |
| Accrued charges and deferred income | 492/3 | €3,327 | €3,721 | +€394 | +11.8% |
| Remuneration, social security and pensions | 62 | €76,655 | €114,992 | +€38,337 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,117 | €31,520 | -€596 | -1.9% |
| Other operating charges | 640/8 | €4,794 | €4,971 | +€177 | +3.7% |
| Gross operating margin | 9900 | €372,769 | €415,640 | +€42,870 | +11.5% |
| Operating profit (loss) | 9901 | €259,204 | €264,156 | +€4,952 | +1.9% |
| Financial income | 75/76B | €2,852 | €9,825 | +€6,973 | +244.4% |
| Recurring financial income | 75 | €2,852 | €9,825 | +€6,973 | +244.4% |
| Financial charges | 65/66B | €16,894 | €17,752 | +€858 | +5.1% |
| Recurring financial charges | 65 | €16,894 | €17,752 | +€858 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €245,163 | €256,230 | +€11,067 | +4.5% |
| Income taxes | 67/77 | €117,022 | €85,235 | -€31,787 | -27.2% |
| Profit (loss) for the period | 9904 | €128,140 | €170,995 | +€42,854 | +33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €128,140 | €170,995 | +€42,854 | +33.4% |
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 7 October 2026 via checked.be.