JCSS: 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.
JCSS
Largest movements
- Cash +€32,298
up €32,298 (+71.2%), from €45,382 to €77,680
mainly Other debts (+€66,946) and Net result for the year (+€29,122)
- Other debts +€66,946
new in 2025: €66,946
- Profit (loss) carried forward -€37,825
no longer reported in 2025 (was €37,825)
- Tax, wage and social debts +€2,062
up €2,062 (+23.5%), from €8,755 to €10,817
- Gross operating margin +€2,801
up €2,801 (+7.8%), from €35,976 to €38,776
- Taxes +€619
up €619 (+8.6%), from €7,207 to €7,826
- Other operating charges +€462
up €462 (+119.2%), from €387 to €849
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.
Cash bridge derived
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 | €48,080 | €79,263 | +€31,183 | +64.9% |
| Formation expenses | 20 | €808 | €591 | -€218 | -26.9% |
| Fixed assets | 21/28 | €1,390 | €665 | -€725 | -52.2% |
| Tangible fixed assets | 22/27 | €1,390 | €665 | -€725 | -52.2% |
| Furniture and vehicles | 24 | €1,390 | €665 | -€725 | -52.2% |
| Current assets | 29/58 | €45,881 | €78,007 | +€32,126 | +70.0% |
| Amounts receivable within one year | 40/41 | €174 | €328 | +€154 | +88.3% |
| Other amounts receivable | 41 | €174 | €328 | +€154 | +88.3% |
| Cash at bank and in hand | 54/58 | €45,382 | €77,680 | +€32,298 | +71.2% |
| Deferred charges and accrued income | 490/1 | €325 | - | -€325 | |
| Total equity and liabilities | 10/49 | €48,080 | €79,263 | +€31,183 | +64.9% |
| Equity | 10/15 | €39,325 | €1,500 | -€37,825 | -96.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,825 | - | -€37,825 | |
| Amounts payable | 17/49 | €8,755 | €77,763 | +€69,008 | +788.2% |
| Amounts payable within one year | 42/48 | €8,755 | €77,763 | +€69,008 | +788.2% |
| Taxes, remuneration and social security | 45 | €8,755 | €10,817 | +€2,062 | +23.5% |
| Taxes | 450/3 | €8,755 | €10,817 | +€2,062 | +23.5% |
| Other amounts payable | 47/48 | - | €66,946 | +€66,946 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €943 | €943 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €849 | +€462 | +119.2% |
| Gross operating margin | 9900 | €35,976 | €38,776 | +€2,801 | +7.8% |
| Operating profit (loss) | 9901 | €34,646 | €36,985 | +€2,339 | +6.8% |
| Financial income | 75/76B | €7 | €10 | +€3 | +41.3% |
| Recurring financial income | 75 | €7 | €10 | +€3 | +41.3% |
| Financial charges | 65/66B | €19 | €46 | +€27 | +145.7% |
| Recurring financial charges | 65 | €19 | €46 | +€27 | +145.7% |
| Profit (loss) for the period before taxes | 9903 | €34,634 | €36,948 | +€2,314 | +6.7% |
| Income taxes | 67/77 | €7,207 | €7,826 | +€619 | +8.6% |
| Profit (loss) for the period | 9904 | €27,427 | €29,122 | +€1,695 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,427 | €29,122 | +€1,695 | +6.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.