JCR & Zonen: 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.
JCR & Zonen
Largest movements
- Receivables within one year +€529,569
up €529,569 (+581%), from €91,130 to €620,698
of which Other amounts receivable: +€529,622
- Current investments +€227,171
up €227,171 (+20.0%), from €1.1m to €1.4m
- Cash -€92,217
down €92,217 (-62.9%), from €146,609 to €54,391
mainly Receivables within one year (-€529,569) and Contributions, distributions and other (-€268,867)
- Reserves +€633,974
up €633,974 (+34.2%), from €1.9m to €2.5m
- Financial income +€95,986
up €95,986 (+12.0%), from €800,000 to €895,986
- Taxes +€23,335
up €23,335 (+20.3%), from €115,008 to €138,343
- Gross operating margin +€8,455
up €8,455 (+4.6%), from €182,260 to €190,715
- Depreciation +€5,363
up €5,363 (+22.1%), from €24,237 to €29,600
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 | €2,299,067 | €2,954,518 | +€655,450 | +28.5% |
| Fixed assets | 21/28 | €912,248 | €905,300 | -€6,948 | -0.8% |
| Tangible fixed assets | 22/27 | €133,072 | €126,124 | -€6,948 | -5.2% |
| Land and buildings | 22 | €113,452 | €93,639 | -€19,813 | -17.5% |
| Plant, machinery and equipment | 23 | €19,212 | €14,977 | -€4,235 | -22.0% |
| Furniture and vehicles | 24 | €408 | €17,507 | +€17,099 | +4,190% |
| Financial fixed assets | 28 | €779,176 | €779,176 | = | 0.0% |
| Current assets | 29/58 | €1,386,820 | €2,049,218 | +€662,399 | +47.8% |
| Amounts receivable within one year | 40/41 | €91,130 | €620,698 | +€529,569 | +581% |
| Trade receivables | 40 | €89,903 | €89,849 | -€54 | -0.1% |
| Other amounts receivable | 41 | €1,227 | €530,850 | +€529,622 | +43,152% |
| Current investments | 50/53 | €1,136,339 | €1,363,509 | +€227,171 | +20.0% |
| Cash at bank and in hand | 54/58 | €146,609 | €54,391 | -€92,217 | -62.9% |
| Deferred charges and accrued income | 490/1 | €12,742 | €10,619 | -€2,123 | -16.7% |
| Total equity and liabilities | 10/49 | €2,299,067 | €2,954,518 | +€655,450 | +28.5% |
| Equity | 10/15 | €2,201,660 | €2,835,634 | +€633,974 | +28.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,854,795 | €2,488,769 | +€633,974 | +34.2% |
| Distributable reserves | 133 | €1,854,795 | €2,488,769 | +€633,974 | +34.2% |
| Profit (loss) carried forward | 14 | €326,865 | €326,865 | = | 0.0% |
| Amounts payable | 17/49 | €97,407 | €118,884 | +€21,477 | +22.0% |
| Amounts payable within one year | 42/48 | €97,407 | €118,884 | +€21,477 | +22.0% |
| Trade debts | 44 | €10,659 | €7,367 | -€3,292 | -30.9% |
| Suppliers | 440/4 | €10,659 | €7,367 | -€3,292 | -30.9% |
| Taxes, remuneration and social security | 45 | €86,748 | €111,517 | +€24,768 | +28.6% |
| Taxes | 450/3 | €86,748 | €111,517 | +€24,768 | +28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,237 | €29,600 | +€5,363 | +22.1% |
| Other operating charges | 640/8 | €6,082 | €6,271 | +€189 | +3.1% |
| Gross operating margin | 9900 | €182,260 | €190,715 | +€8,455 | +4.6% |
| Operating profit (loss) | 9901 | €151,940 | €154,844 | +€2,903 | +1.9% |
| Financial income | 75/76B | €800,000 | €895,986 | +€95,986 | +12.0% |
| Recurring financial income | 75 | €800,000 | €895,986 | +€95,986 | +12.0% |
| Financial charges | 65/66B | €8,612 | €9,647 | +€1,035 | +12.0% |
| Recurring financial charges | 65 | €8,612 | €9,647 | +€1,035 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €943,329 | €1,041,183 | +€97,855 | +10.4% |
| Income taxes | 67/77 | €115,008 | €138,343 | +€23,335 | +20.3% |
| Profit (loss) for the period | 9904 | €828,321 | €902,841 | +€74,520 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €828,321 | €902,841 | +€74,520 | +9.0% |
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 26 October 2026 via checked.be.