JCP-Electricité: 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-Electricité
Largest movements
- Receivables within one year +€6,648
up €6,648 (+33.5%), from €19,855 to €26,502
of which Trade receivables: +€7,179
- Stocks and contracts +€3,438
up €3,438 (+172%), from €2,000 to €5,438
- Cash -€3,322
down €3,322 (-97.3%), from €3,413 to €91
mainly Receivables within one year (-€6,648) and Stocks and contracts (-€3,438)
- Tangible fixed assets -€457
down €457 (-80.9%), from €564 to €108
- Trade debts +€8,660
up €8,660 (+178%), from €4,874 to €13,534
- Current portion of long-term debt -€2,872
no longer reported in 2025 (was €2,872)
- Accrued charges and deferred income -€1,827
no longer reported in 2025 (was €1,827)
- Profit (loss) carried forward +€1,583
up €1,583 (+29.3%), from €5,407 to €6,990
- Tax, wage and social debts +€567
up €567 (+16.9%), from €3,353 to €3,919
of which Remuneration and social security: +€665
- Staff costs +€12,717
up €12,717 (+2,590%), from €491 to €13,208
- Other operating charges -€4,791
down €4,791 (-94.9%), from €5,049 to €258
- Gross operating margin +€3,677
up €3,677 (+29.1%), from €12,649 to €16,326
- Taxes -€635
down €635 (-57.3%), from €1,108 to €473
- Financial income +€476
up €476 (+4,761,500%), from €0 to €476
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 | €25,832 | €32,138 | +€6,306 | +24.4% |
| Fixed assets | 21/28 | €564 | €108 | -€457 | -80.9% |
| Tangible fixed assets | 22/27 | €564 | €108 | -€457 | -80.9% |
| Furniture and vehicles | 24 | €564 | €108 | -€457 | -80.9% |
| Current assets | 29/58 | €25,268 | €32,031 | +€6,763 | +26.8% |
| Stocks and contracts in progress | 3 | €2,000 | €5,438 | +€3,438 | +172% |
| Stocks | 30/36 | €2,000 | €5,438 | +€3,438 | +172% |
| Amounts receivable within one year | 40/41 | €19,855 | €26,502 | +€6,648 | +33.5% |
| Trade receivables | 40 | €10,134 | €17,312 | +€7,179 | +70.8% |
| Other amounts receivable | 41 | €9,721 | €9,190 | -€531 | -5.5% |
| Cash at bank and in hand | 54/58 | €3,413 | €91 | -€3,322 | -97.3% |
| Total equity and liabilities | 10/49 | €25,832 | €32,138 | +€6,306 | +24.4% |
| Equity | 10/15 | €12,907 | €14,490 | +€1,583 | +12.3% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,407 | €6,990 | +€1,583 | +29.3% |
| Amounts payable | 17/49 | €12,925 | €17,649 | +€4,724 | +36.5% |
| Amounts payable within one year | 42/48 | €11,099 | €17,649 | +€6,550 | +59.0% |
| Current portion of amounts payable after more than one year | 42 | €2,872 | - | -€2,872 | |
| Financial debts | 43 | - | €195 | +€195 | |
| Credit institutions | 430/8 | - | €195 | +€195 | |
| Trade debts | 44 | €4,874 | €13,534 | +€8,660 | +178% |
| Suppliers | 440/4 | €4,874 | €13,534 | +€8,660 | +178% |
| Taxes, remuneration and social security | 45 | €3,353 | €3,919 | +€567 | +16.9% |
| Taxes | 450/3 | €2,861 | €2,764 | -€98 | -3.4% |
| Remuneration and social security | 454/9 | €491 | €1,156 | +€665 | +135% |
| Accrued charges and deferred income | 492/3 | €1,827 | - | -€1,827 | |
| Remuneration, social security and pensions | 62 | €491 | €13,208 | +€12,717 | +2,590% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €438 | €457 | +€18 | +4.2% |
| Other operating charges | 640/8 | €5,049 | €258 | -€4,791 | -94.9% |
| Gross operating margin | 9900 | €12,649 | €16,326 | +€3,677 | +29.1% |
| Operating profit (loss) | 9901 | €6,670 | €2,403 | -€4,267 | -64.0% |
| Financial income | 75/76B | €0 | €476 | +€476 | +4,761,500% |
| Recurring financial income | 75 | €0 | €476 | +€476 | +4,761,500% |
| Financial charges | 65/66B | €1,152 | €824 | -€329 | -28.5% |
| Recurring financial charges | 65 | €1,152 | €824 | -€329 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €5,518 | €2,055 | -€3,462 | -62.7% |
| Income taxes | 67/77 | €1,108 | €473 | -€635 | -57.3% |
| Profit (loss) for the period | 9904 | €4,410 | €1,583 | -€2,828 | -64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,410 | €1,583 | -€2,828 | -64.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.