JCR: what changed
Two fiscal 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.
JCR
Largest movements
- Cash -€142,103
down €142,103 (-81.5%), from €174,279 to €32,175
mainly Receivables within one year (-€134,962) and Other debts (-€49,332)
- Receivables within one year +€134,962
up €134,962 (+2013.3%), from €6,704 to €141,666
- Financial fixed assets -€46,391
down €46,391 (-69.2%), from €67,058 to €20,667
- Other debts -€49,332
down €49,332 (-100.0%), from €49,332 to €0
- Tax, wage and social debts -€3,100
down €3,100 (-63.4%), from €4,886 to €1,786
- Gross operating margin -€87,680
down €87,680, from €81,582 to -€6,098
- Taxes -€14,100
down €14,100 (-88.8%), from €15,886 to €1,786
- Financial income +€7,235
up €7,235 (+775.5%), from €933 to €8,168
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.
Cash bridge derived
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 | €251,430 | €196,507 | -€54,923 | -21.8% |
| Fixed assets | 21/28 | €70,448 | €22,666 | -€47,782 | -67.8% |
| Tangible fixed assets | 22/27 | €3,390 | €1,999 | -€1,391 | -41.0% |
| Furniture and vehicles | 24 | €3,390 | €1,999 | -€1,391 | -41.0% |
| Financial fixed assets | 28 | €67,058 | €20,667 | -€46,391 | -69.2% |
| Current assets | 29/58 | €180,982 | €173,841 | -€7,141 | -3.9% |
| Amounts receivable within one year | 40/41 | €6,704 | €141,666 | +€134,962 | +2013.3% |
| Other amounts receivable | 41 | €6,704 | €141,666 | +€134,962 | +2013.3% |
| Cash at bank and in hand | 54/58 | €174,279 | €32,175 | -€142,103 | -81.5% |
| Total equity and liabilities | 10/49 | €251,430 | €196,507 | -€54,923 | -21.8% |
| Equity | 10/15 | €195,160 | €193,155 | -€2,005 | -1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €93,138 | €93,138 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €91,279 | €91,279 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,822 | €93,817 | -€2,005 | -2.1% |
| Amounts payable | 17/49 | €56,270 | €3,352 | -€52,918 | -94.0% |
| Amounts payable within one year | 42/48 | €56,270 | €3,352 | -€52,918 | -94.0% |
| Trade debts | 44 | €2,052 | €1,566 | -€486 | -23.7% |
| Suppliers | 440/4 | €2,052 | €1,566 | -€486 | -23.7% |
| Taxes, remuneration and social security | 45 | €4,886 | €1,786 | -€3,100 | -63.4% |
| Taxes | 450/3 | €4,886 | €1,786 | -€3,100 | -63.4% |
| Other amounts payable | 47/48 | €49,332 | €0 | -€49,332 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,391 | €1,391 | = | 0.0% |
| Other operating charges | 640/8 | €1,439 | €860 | -€579 | -40.2% |
| Gross operating margin | 9900 | €81,582 | -€6,098 | -€87,680 | |
| Operating profit (loss) | 9901 | €78,752 | -€8,349 | -€87,101 | |
| Financial income | 75/76B | €933 | €8,168 | +€7,235 | +775.5% |
| Recurring financial income | 75 | €933 | €8,168 | +€7,235 | +775.5% |
| Financial charges | 65/66B | €0 | €38 | +€38 | +38160.0% |
| Recurring financial charges | 65 | €0 | €38 | +€38 | +38160.0% |
| Profit (loss) for the period before taxes | 9903 | €79,684 | -€219 | -€79,904 | |
| Income taxes | 67/77 | €15,886 | €1,786 | -€14,100 | -88.8% |
| Profit (loss) for the period | 9904 | €63,799 | -€2,005 | -€65,804 | |
| Profit (loss) for the period to be appropriated | 9905 | €63,799 | -€2,005 | -€65,804 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.