JCP Analytics: 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.
JCP Analytics
Largest movements
- Cash +€23,155
up €23,155 (+214.6%), from €10,789 to €33,944
mainly Net result for the year (+€49,121) and Receivables within one year (+€1,368)
- Receivables after one year +€15,500
up €15,500 (+10.5%), from €147,232 to €162,732
- Tangible fixed assets +€3,840
up €3,840 (+3500.8%), from €110 to €3,949
- Reserves +€42,800
up €42,800 (+27.9%), from €153,350 to €196,150
- Financial income -€36,655
no longer reported in 2024 (was €36,655)
- Gross operating margin +€11,526
up €11,526 (+21.0%), from €54,958 to €66,484
- Taxes -€6,763
down €6,763 (-30.2%), from €22,424 to €15,661
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €186,785 | €228,376 | +€41,590 | +22.3% |
| Fixed assets | 21/28 | €151 | €3,991 | +€3,840 | +2540.5% |
| Tangible fixed assets | 22/27 | €110 | €3,949 | +€3,840 | +3500.8% |
| Furniture and vehicles | 24 | €110 | €3,949 | +€3,840 | +3500.8% |
| Financial fixed assets | 28 | €41 | €41 | = | 0.0% |
| Current assets | 29/58 | €186,634 | €224,385 | +€37,751 | +20.2% |
| Amounts receivable after more than one year | 29 | €147,232 | €162,732 | +€15,500 | +10.5% |
| Other amounts receivable | 291 | €147,232 | €162,732 | +€15,500 | +10.5% |
| Amounts receivable within one year | 40/41 | €28,387 | €27,020 | -€1,368 | -4.8% |
| Trade receivables | 40 | €23,631 | €26,681 | +€3,049 | +12.9% |
| Other amounts receivable | 41 | €4,756 | €339 | -€4,417 | -92.9% |
| Cash at bank and in hand | 54/58 | €10,789 | €33,944 | +€23,155 | +214.6% |
| Deferred charges and accrued income | 490/1 | €226 | €689 | +€463 | +205.4% |
| Total equity and liabilities | 10/49 | €186,785 | €228,376 | +€41,590 | +22.3% |
| Equity | 10/15 | €160,091 | €202,784 | +€42,693 | +26.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €153,350 | €196,150 | +€42,800 | +27.9% |
| Distributable reserves | 133 | €153,350 | €196,150 | +€42,800 | +27.9% |
| Profit (loss) carried forward | 14 | €541 | €434 | -€107 | -19.8% |
| Amounts payable | 17/49 | €26,694 | €25,592 | -€1,102 | -4.1% |
| Amounts payable within one year | 42/48 | €26,694 | €25,592 | -€1,102 | -4.1% |
| Financial debts | 43 | €936 | - | -€936 | |
| Credit institutions | 430/8 | €936 | - | -€936 | |
| Trade debts | 44 | €1,800 | €1,401 | -€399 | -22.2% |
| Suppliers | 440/4 | €1,800 | €1,401 | -€399 | -22.2% |
| Taxes, remuneration and social security | 45 | €21,958 | €22,691 | +€733 | +3.3% |
| Taxes | 450/3 | €21,958 | €22,691 | +€733 | +3.3% |
| Other amounts payable | 47/48 | €2,000 | €1,500 | -€500 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €461 | €860 | +€399 | +86.7% |
| Other operating charges | 640/8 | €463 | €431 | -€32 | -6.9% |
| Gross operating margin | 9900 | €54,958 | €66,484 | +€11,526 | +21.0% |
| Operating profit (loss) | 9901 | €54,035 | €65,194 | +€11,159 | +20.7% |
| Financial income | 75/76B | €36,655 | - | -€36,655 | |
| Recurring financial income | 75 | €36,655 | - | -€36,655 | |
| Financial charges | 65/66B | €353 | €411 | +€58 | +16.4% |
| Recurring financial charges | 65 | €353 | €411 | +€58 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €90,336 | €64,782 | -€25,554 | -28.3% |
| Income taxes | 67/77 | €22,424 | €15,661 | -€6,763 | -30.2% |
| Profit (loss) for the period | 9904 | €67,912 | €49,121 | -€18,791 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €67,912 | €49,121 | -€18,791 | -27.7% |
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 28 September 2026 via checked.be.