JCon-Solutions: 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.
JCon-Solutions
Largest movements
- Cash +€6,402
up €6,402 (+119%), from €5,368 to €11,770
mainly Net result for the year (+€13,482) and Depreciation (+€980)
- Receivables within one year +€2,703
up €2,703 (+27.2%), from €9,925 to €12,628
of which Trade receivables: +€1,506
- Deferred charges and accrued income +€1,748
up €1,748 (+19.7%), from €8,891 to €10,639
- Tangible fixed assets +€1,115
up €1,115 (+67.1%), from €1,662 to €2,777
of which Furniture and vehicles: +€725
- Reserves +€13,482
up €13,482 (+77.3%), from €17,453 to €30,935
- Tax, wage and social debts -€1,672
down €1,672 (-58.8%), from €2,843 to €1,172
of which Remuneration and social security: -€1,362
- Financial charges +€4,186
up €4,186 (+6,643%), from €63 to €4,249
- Gross operating margin -€2,379
down €2,379 (-9.0%), from €26,524 to €24,145
- Depreciation -€1,985
down €1,985 (-66.9%), from €2,965 to €980
- Taxes -€1,595
down €1,595 (-26.6%), from €6,000 to €4,405
- Other operating charges +€978
up €978 (+1,876%), from €52 to €1,030
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 | €25,846 | €37,814 | +€11,968 | +46.3% |
| Fixed assets | 21/28 | €1,662 | €2,777 | +€1,115 | +67.1% |
| Tangible fixed assets | 22/27 | €1,662 | €2,777 | +€1,115 | +67.1% |
| Plant, machinery and equipment | 23 | €1,238 | €1,805 | +€566 | +45.7% |
| Furniture and vehicles | 24 | - | €725 | +€725 | |
| Other tangible fixed assets | 26 | €424 | €248 | -€176 | -41.4% |
| Current assets | 29/58 | €24,184 | €35,037 | +€10,853 | +44.9% |
| Amounts receivable within one year | 40/41 | €9,925 | €12,628 | +€2,703 | +27.2% |
| Trade receivables | 40 | €9,471 | €10,977 | +€1,506 | +15.9% |
| Other amounts receivable | 41 | €454 | €1,651 | +€1,197 | +264% |
| Cash at bank and in hand | 54/58 | €5,368 | €11,770 | +€6,402 | +119% |
| Deferred charges and accrued income | 490/1 | €8,891 | €10,639 | +€1,748 | +19.7% |
| Total equity and liabilities | 10/49 | €25,846 | €37,814 | +€11,968 | +46.3% |
| Equity | 10/15 | €22,453 | €35,935 | +€13,482 | +60.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €17,453 | €30,935 | +€13,482 | +77.3% |
| Distributable reserves | 133 | €17,453 | €30,935 | +€13,482 | +77.3% |
| Amounts payable | 17/49 | €3,393 | €1,879 | -€1,514 | -44.6% |
| Amounts payable within one year | 42/48 | €3,393 | €1,879 | -€1,514 | -44.6% |
| Trade debts | 44 | €550 | €682 | +€133 | +24.1% |
| Suppliers | 440/4 | €550 | €682 | +€133 | +24.1% |
| Taxes, remuneration and social security | 45 | €2,843 | €1,172 | -€1,672 | -58.8% |
| Taxes | 450/3 | €1,482 | €1,172 | -€310 | -20.9% |
| Remuneration and social security | 454/9 | €1,362 | €0 | -€1,362 | -100% |
| Other amounts payable | 47/48 | - | €25 | +€25 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,965 | €980 | -€1,985 | -66.9% |
| Other operating charges | 640/8 | €52 | €1,030 | +€978 | +1,876% |
| Gross operating margin | 9900 | €26,524 | €24,145 | -€2,379 | -9.0% |
| Operating profit (loss) | 9901 | €23,507 | €22,135 | -€1,371 | -5.8% |
| Financial income | 75/76B | €9 | €1 | -€8 | -89.9% |
| Recurring financial income | 75 | €9 | €1 | -€8 | -89.9% |
| Financial charges | 65/66B | €63 | €4,249 | +€4,186 | +6,643% |
| Recurring financial charges | 65 | €63 | €4,249 | +€4,186 | +6,643% |
| Profit (loss) for the period before taxes | 9903 | €23,453 | €17,887 | -€5,565 | -23.7% |
| Income taxes | 67/77 | €6,000 | €4,405 | -€1,595 | -26.6% |
| Profit (loss) for the period | 9904 | €17,453 | €13,482 | -€3,970 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,453 | €13,482 | -€3,970 | -22.7% |
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 25 October 2026 via checked.be.