JCP-Services: 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-Services
Largest movements
- Cash -€6,335
down €6,335 (-44.4%), from €14,257 to €7,922
mainly Trade debts (-€8,553) and Investment in fixed assets (net) (-€3,619)
- Tangible fixed assets -€4,065
down €4,065 (-12.9%), from €31,462 to €27,396
of which Plant, machinery and equipment: -€6,672
- Trade debts -€8,553
down €8,553 (-97.6%), from €8,767 to €215
- Other debts -€1,808
down €1,808 (-8.1%), from €22,263 to €20,455
- Tax, wage and social debts +€715
up €715 (+62.9%), from €1,136 to €1,851
- Gross operating margin -€3,613
down €3,613 (-31.2%), from €11,578 to €7,965
- Depreciation +€1,488
up €1,488 (+23.8%), from €6,245 to €7,733
- Taxes -€1,136
no longer reported in 2025 (was €1,136)
- Financial income -€633
no longer reported in 2025 (was €633)
- Other operating charges +€147
new in 2025: €147
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 | €64,000 | €54,007 | -€9,994 | -15.6% |
| Fixed assets | 21/28 | €31,986 | €27,872 | -€4,114 | -12.9% |
| Intangible fixed assets | 21 | €524 | €476 | -€48 | -9.2% |
| Tangible fixed assets | 22/27 | €31,462 | €27,396 | -€4,065 | -12.9% |
| Plant, machinery and equipment | 23 | €31,199 | €24,527 | -€6,672 | -21.4% |
| Furniture and vehicles | 24 | €263 | €2,869 | +€2,606 | +991% |
| Current assets | 29/58 | €32,014 | €26,135 | -€5,880 | -18.4% |
| Stocks and contracts in progress | 3 | €138 | - | -€138 | |
| Stocks | 30/36 | €138 | - | -€138 | |
| Amounts receivable within one year | 40/41 | €17,094 | €17,571 | +€478 | +2.8% |
| Trade receivables | 40 | €16,361 | €17,571 | +€1,210 | +7.4% |
| Other amounts receivable | 41 | €732 | - | -€732 | |
| Cash at bank and in hand | 54/58 | €14,257 | €7,922 | -€6,335 | -44.4% |
| Deferred charges and accrued income | 490/1 | €526 | €642 | +€116 | +22.0% |
| Total equity and liabilities | 10/49 | €64,000 | €54,007 | -€9,994 | -15.6% |
| Equity | 10/15 | €31,446 | €31,486 | +€39 | +0.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €11,446 | €11,486 | +€39 | +0.3% |
| Non-distributable reserves | 130/1 | €416 | €418 | +€2 | +0.5% |
| Reserves not available under the articles | 1311 | €416 | €418 | +€2 | +0.5% |
| Distributable reserves | 133 | €11,031 | €11,068 | +€37 | +0.3% |
| Amounts payable | 17/49 | €32,554 | €22,521 | -€10,033 | -30.8% |
| Amounts payable within one year | 42/48 | €32,166 | €22,521 | -€9,646 | -30.0% |
| Trade debts | 44 | €8,767 | €215 | -€8,553 | -97.6% |
| Suppliers | 440/4 | €8,767 | €215 | -€8,553 | -97.6% |
| Taxes, remuneration and social security | 45 | €1,136 | €1,851 | +€715 | +62.9% |
| Taxes | 450/3 | €1,136 | €1,851 | +€715 | +62.9% |
| Other amounts payable | 47/48 | €22,263 | €20,455 | -€1,808 | -8.1% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Non-recurring operating income | 76A | €9,106 | - | -€9,106 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,245 | €7,733 | +€1,488 | +23.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €92 | - | -€92 | |
| Other operating charges | 640/8 | - | €147 | +€147 | |
| Gross operating margin | 9900 | €11,578 | €7,965 | -€3,613 | -31.2% |
| Operating profit (loss) | 9901 | €5,241 | €85 | -€5,157 | -98.4% |
| Financial income | 75/76B | €633 | - | -€633 | |
| Recurring financial income | 75 | €633 | - | -€633 | |
| Financial charges | 65/66B | €69 | €45 | -€23 | -34.2% |
| Recurring financial charges | 65 | €69 | €45 | -€23 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €5,806 | €39 | -€5,766 | -99.3% |
| Income taxes | 67/77 | €1,136 | - | -€1,136 | |
| Profit (loss) for the period | 9904 | €4,669 | €39 | -€4,630 | -99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,669 | €39 | -€4,630 | -99.2% |
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 14 October 2026 via checked.be.