JCP CLEANING: 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.
JCP CLEANING
Largest movements
- Cash -€25,098
down €25,098 (-36.6%), from €68,652 to €43,554
mainly Contributions, distributions and other (-€45,714) and Receivables within one year (-€24,491)
- Receivables within one year +€24,491
up €24,491 (+65.7%), from €37,253 to €61,744
of which Other amounts receivable: +€12,353
- Tangible fixed assets -€11,024
down €11,024 (-28.3%), from €38,939 to €27,915
of which Furniture and vehicles: -€7,069
- Deferred charges and accrued income -€2,045
down €2,045 (-23.0%), from €8,899 to €6,854
- Reserves -€23,360
down €23,360 (-18.3%), from €127,360 to €104,000
of which Distributable reserves: -€21,500
- Other debts +€12,000
new in 2024: €12,000
- Debts after one year -€7,267
no longer reported in 2024 (was €7,267)
- Tax, wage and social debts +€7,243
up €7,243 (+401%), from €1,808 to €9,051
of which Taxes: +€5,013
- Trade debts -€2,031
down €2,031 (-39.7%), from €5,121 to €3,090
- Gross operating margin -€22,129
down €22,129 (-22.7%), from €97,275 to €75,146
- Taxes -€8,270
down €8,270 (-46.7%), from €17,700 to €9,431
- Other operating charges -€3,445
down €3,445 (-74.9%), from €4,599 to €1,154
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.
Derived cash bridge
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 | €157,993 | €143,318 | -€14,676 | -9.3% |
| Fixed assets | 21/28 | €43,189 | €31,165 | -€12,024 | -27.8% |
| Intangible fixed assets | 21 | €4,250 | €3,250 | -€1,000 | -23.5% |
| Tangible fixed assets | 22/27 | €38,939 | €27,915 | -€11,024 | -28.3% |
| Plant, machinery and equipment | 23 | €11,302 | €7,559 | -€3,743 | -33.1% |
| Furniture and vehicles | 24 | €26,192 | €19,123 | -€7,069 | -27.0% |
| Other tangible fixed assets | 26 | €1,445 | €1,233 | -€212 | -14.7% |
| Current assets | 29/58 | €114,804 | €112,153 | -€2,652 | -2.3% |
| Amounts receivable within one year | 40/41 | €37,253 | €61,744 | +€24,491 | +65.7% |
| Trade receivables | 40 | €20,089 | €32,227 | +€12,138 | +60.4% |
| Other amounts receivable | 41 | €17,165 | €29,517 | +€12,353 | +72.0% |
| Cash at bank and in hand | 54/58 | €68,652 | €43,554 | -€25,098 | -36.6% |
| Deferred charges and accrued income | 490/1 | €8,899 | €6,854 | -€2,045 | -23.0% |
| Total equity and liabilities | 10/49 | €157,993 | €143,318 | -€14,676 | -9.3% |
| Equity | 10/15 | €134,148 | €110,646 | -€23,502 | -17.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €127,360 | €104,000 | -€23,360 | -18.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €125,500 | €104,000 | -€21,500 | -17.1% |
| Profit (loss) carried forward | 14 | €588 | €446 | -€142 | -24.2% |
| Amounts payable | 17/49 | €23,845 | €32,672 | +€8,827 | +37.0% |
| Amounts payable after more than one year | 17 | €7,267 | - | -€7,267 | |
| Financial debts | 170/4 | €7,267 | - | -€7,267 | |
| Amounts payable within one year | 42/48 | €16,578 | €32,672 | +€16,094 | +97.1% |
| Current portion of amounts payable after more than one year | 42 | €9,649 | €8,531 | -€1,119 | -11.6% |
| Trade debts | 44 | €5,121 | €3,090 | -€2,031 | -39.7% |
| Suppliers | 440/4 | €5,121 | €3,090 | -€2,031 | -39.7% |
| Taxes, remuneration and social security | 45 | €1,808 | €9,051 | +€7,243 | +401% |
| Taxes | 450/3 | €130 | €5,143 | +€5,013 | +3,865% |
| Remuneration and social security | 454/9 | €1,678 | €3,908 | +€2,230 | +133% |
| Other amounts payable | 47/48 | - | €12,000 | +€12,000 | |
| Remuneration, social security and pensions | 62 | €29,131 | €28,384 | -€747 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,772 | €13,256 | -€516 | -3.7% |
| Other operating charges | 640/8 | €4,599 | €1,154 | -€3,445 | -74.9% |
| Gross operating margin | 9900 | €97,275 | €75,146 | -€22,129 | -22.7% |
| Operating profit (loss) | 9901 | €49,773 | €32,352 | -€17,421 | -35.0% |
| Financial income | 75/76B | €574 | €386 | -€188 | -32.7% |
| Recurring financial income | 75 | €574 | €386 | -€188 | -32.7% |
| Financial charges | 65/66B | €1,335 | €1,096 | -€239 | -17.9% |
| Recurring financial charges | 65 | €1,335 | €1,096 | -€239 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €49,012 | €31,642 | -€17,370 | -35.4% |
| Income taxes | 67/77 | €17,700 | €9,431 | -€8,270 | -46.7% |
| Profit (loss) for the period | 9904 | €31,312 | €22,212 | -€9,100 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,312 | €22,212 | -€9,100 | -29.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.