JCphine: what changed
JCphine
Largest movements
- Receivables within one year +€60,548
up €60,548 (+4,326%), from €1,400 to €61,948
of which Trade receivables: +€31,387
- Current investments +€40,000
up €40,000 (+80.0%), from €50,000 to €90,000
- Cash +€34,980
up €34,980 (+112%), from €31,365 to €66,345
mainly Net result for the year (+€122,388) and Tax, wage and social debts (+€12,908)
- Reserves +€122,388
up €122,388 (+220%), from €55,727 to €178,114
- Tax, wage and social debts +€12,908
up €12,908 (+52.3%), from €24,696 to €37,604
- Gross operating margin +€77,328
up €77,328 (+96.5%), from €80,143 to €157,471
- Taxes +€13,460
up €13,460 (+63.1%), from €21,342 to €34,801
- Financial income +€2,105
up €2,105 (+5,632%), from €37 to €2,143
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,423 | €220,863 | +€135,440 | +159% |
| Fixed assets | 21/28 | €1,725 | €1,595 | -€129 | -7.5% |
| Tangible fixed assets | 22/27 | €1,725 | €1,595 | -€129 | -7.5% |
| Plant, machinery and equipment | 23 | - | €553 | +€553 | |
| Furniture and vehicles | 24 | €1,725 | €1,043 | -€682 | -39.5% |
| Current assets | 29/58 | €83,699 | €219,268 | +€135,569 | +162% |
| Amounts receivable within one year | 40/41 | €1,400 | €61,948 | +€60,548 | +4,326% |
| Trade receivables | 40 | - | €31,387 | +€31,387 | |
| Other amounts receivable | 41 | €1,400 | €30,561 | +€29,161 | +2,083% |
| Current investments | 50/53 | €50,000 | €90,000 | +€40,000 | +80.0% |
| Cash at bank and in hand | 54/58 | €31,365 | €66,345 | +€34,980 | +112% |
| Deferred charges and accrued income | 490/1 | €934 | €975 | +€41 | +4.4% |
| Total equity and liabilities | 10/49 | €85,423 | €220,863 | +€135,440 | +159% |
| Equity | 10/15 | €60,727 | €183,114 | +€122,388 | +202% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €55,727 | €178,114 | +€122,388 | +220% |
| Distributable reserves | 133 | €55,727 | €178,114 | +€122,388 | +220% |
| Amounts payable | 17/49 | €24,696 | €37,749 | +€13,052 | +52.9% |
| Amounts payable after more than one year | 17 | €1 | €1 | = | 0.0% |
| Other amounts payable | 178/9 | €1 | €1 | = | 0.0% |
| Amounts payable within one year | 42/48 | €24,696 | €37,748 | +€13,052 | +52.9% |
| Trade debts | 44 | - | €144 | +€144 | |
| Suppliers | 440/4 | - | €144 | +€144 | |
| Taxes, remuneration and social security | 45 | €24,696 | €37,604 | +€12,908 | +52.3% |
| Taxes | 450/3 | €24,696 | €37,604 | +€12,908 | +52.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,762 | €793 | -€968 | -55.0% |
| Other operating charges | 640/8 | - | €1,022 | +€1,022 | |
| Gross operating margin | 9900 | €80,143 | €157,471 | +€77,328 | +96.5% |
| Operating profit (loss) | 9901 | €78,381 | €155,655 | +€77,274 | +98.6% |
| Financial income | 75/76B | €37 | €2,143 | +€2,105 | +5,632% |
| Recurring financial income | 75 | €37 | €2,143 | +€2,105 | +5,632% |
| Financial charges | 65/66B | €1,351 | €609 | -€741 | -54.9% |
| Recurring financial charges | 65 | €1,351 | €609 | -€741 | -54.9% |
| Profit (loss) for the period before taxes | 9903 | €77,068 | €157,189 | +€80,121 | +104% |
| Income taxes | 67/77 | €21,342 | €34,801 | +€13,460 | +63.1% |
| Profit (loss) for the period | 9904 | €55,727 | €122,388 | +€66,661 | +120% |
| Profit (loss) for the period to be appropriated | 9905 | €55,727 | €122,388 | +€66,661 | +120% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.