JCPGlobal: 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.
JCPGlobal
Largest movements
- Receivables within one year -€138,039
down €138,039 (-78.7%), from €175,328 to €37,289
of which Other amounts receivable: -€89,122
- Cash -€20,384
down €20,384 (-11.3%), from €181,142 to €160,757
mainly Net result for the year (-€124,429) and Debts after one year (-€20,000)
- Reserves -€124,429
down €124,429 (-42.7%), from €291,647 to €167,218
of which Distributable reserves: -€124,429
- Debts after one year -€20,000
down €20,000 (-100%), from €20,000 to €0
of which Other amounts payable: -€20,000
- Tax, wage and social debts -€15,506
down €15,506 (-99.4%), from €15,600 to €94
of which Taxes: -€15,506
- Gross operating margin -€286,391
down €286,391, from €166,037 to -€120,354
- Taxes -€25,065
down €25,065 (-98.6%), from €25,427 to €362
- Financial charges -€6,319
down €6,319 (-70.2%), from €9,003 to €2,685
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €360,001 | €200,499 | -€159,502 | -44.3% |
| Fixed assets | 21/28 | €2,941 | €0 | -€2,941 | -100% |
| Tangible fixed assets | 22/27 | €2,941 | €0 | -€2,941 | -100% |
| Furniture and vehicles | 24 | €2,941 | €0 | -€2,941 | -100% |
| Current assets | 29/58 | €357,060 | €200,499 | -€156,561 | -43.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €175,328 | €37,289 | -€138,039 | -78.7% |
| Trade receivables | 40 | €51,058 | €2,142 | -€48,917 | -95.8% |
| Other amounts receivable | 41 | €124,270 | €35,148 | -€89,122 | -71.7% |
| Cash at bank and in hand | 54/58 | €181,142 | €160,757 | -€20,384 | -11.3% |
| Deferred charges and accrued income | 490/1 | €590 | €2,452 | +€1,863 | +316% |
| Total equity and liabilities | 10/49 | €360,001 | €200,499 | -€159,502 | -44.3% |
| Equity | 10/15 | €321,647 | €197,218 | -€124,429 | -38.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €291,647 | €167,218 | -€124,429 | -42.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €291,647 | €167,218 | -€124,429 | -42.7% |
| Amounts payable | 17/49 | €38,354 | €3,281 | -€35,073 | -91.4% |
| Amounts payable after more than one year | 17 | €20,000 | €0 | -€20,000 | -100% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €20,000 | €0 | -€20,000 | -100% |
| Amounts payable within one year | 42/48 | €17,636 | €3,281 | -€14,355 | -81.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,036 | €3,187 | +€1,151 | +56.5% |
| Suppliers | 440/4 | €2,036 | €3,187 | +€1,151 | +56.5% |
| Taxes, remuneration and social security | 45 | €15,600 | €94 | -€15,506 | -99.4% |
| Taxes | 450/3 | €15,600 | €94 | -€15,506 | -99.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €718 | €0 | -€718 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,073 | €2,941 | -€1,131 | -27.8% |
| Other operating charges | 640/8 | €788 | €813 | +€25 | +3.1% |
| Gross operating margin | 9900 | €166,037 | -€120,354 | -€286,391 | |
| Operating profit (loss) | 9901 | €161,176 | -€124,108 | -€285,285 | |
| Financial income | 75/76B | €2,558 | €2,726 | +€168 | +6.6% |
| Recurring financial income | 75 | €2,558 | €2,726 | +€168 | +6.6% |
| Financial charges | 65/66B | €9,003 | €2,685 | -€6,319 | -70.2% |
| Recurring financial charges | 65 | €9,003 | €2,685 | -€6,319 | -70.2% |
| Profit (loss) for the period before taxes | 9903 | €154,731 | -€124,067 | -€278,798 | |
| Income taxes | 67/77 | €25,427 | €362 | -€25,065 | -98.6% |
| Profit (loss) for the period | 9904 | €129,304 | -€124,429 | -€253,733 | |
| Profit (loss) for the period to be appropriated | 9905 | €129,304 | -€124,429 | -€253,733 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.