JCT SERVICES: 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.
JCT SERVICES
Largest movements
- Receivables within one year +€11,236
up €11,236 (+54.4%), from €20,637 to €31,873
of which Trade receivables: +€7,746
- Trade debts +€11,906
up €11,906 (+432.8%), from €2,751 to €14,657
- Profit (loss) carried forward -€3,556
down €3,556 (-8.8%), from €40,205 to €36,649
- Tax, wage and social debts +€3,036
up €3,036 (+47.8%), from €6,356 to €9,391
of which Remuneration and social security: +€3,500
- Gross operating margin +€14,701
up €14,701 (+89.9%), from -€16,348 to -€1,647
- Other operating charges -€2,784
down €2,784 (-98.6%), from €2,825 to €41
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 | €57,372 | €68,757 | +€11,386 | +19.8% |
| Fixed assets | 21/28 | €3,828 | €4,244 | +€417 | +10.9% |
| Tangible fixed assets | 22/27 | €3,620 | €4,036 | +€417 | +11.5% |
| Plant, machinery and equipment | 23 | €287 | €142 | -€145 | -50.6% |
| Furniture and vehicles | 24 | €3,333 | €3,895 | +€562 | +16.9% |
| Financial fixed assets | 28 | €208 | €208 | = | 0.0% |
| Current assets | 29/58 | €53,544 | €64,513 | +€10,969 | +20.5% |
| Amounts receivable within one year | 40/41 | €20,637 | €31,873 | +€11,236 | +54.4% |
| Trade receivables | 40 | €20,521 | €28,267 | +€7,746 | +37.7% |
| Other amounts receivable | 41 | €116 | €3,606 | +€3,490 | +2999.8% |
| Cash at bank and in hand | 54/58 | €26,440 | €26,196 | -€245 | -0.9% |
| Deferred charges and accrued income | 490/1 | €6,466 | €6,445 | -€22 | -0.3% |
| Total equity and liabilities | 10/49 | €57,372 | €68,757 | +€11,386 | +19.8% |
| Equity | 10/15 | €48,265 | €44,709 | -€3,556 | -7.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,205 | €36,649 | -€3,556 | -8.8% |
| Amounts payable | 17/49 | €9,107 | €24,048 | +€14,942 | +164.1% |
| Amounts payable within one year | 42/48 | €9,107 | €24,048 | +€14,942 | +164.1% |
| Trade debts | 44 | €2,751 | €14,657 | +€11,906 | +432.8% |
| Suppliers | 440/4 | €2,751 | €14,657 | +€11,906 | +432.8% |
| Taxes, remuneration and social security | 45 | €6,356 | €9,391 | +€3,036 | +47.8% |
| Taxes | 450/3 | €6,356 | €5,891 | -€464 | -7.3% |
| Remuneration and social security | 454/9 | - | €3,500 | +€3,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,557 | €1,507 | -€50 | -3.2% |
| Other operating charges | 640/8 | €2,825 | €41 | -€2,784 | -98.6% |
| Gross operating margin | 9900 | -€16,348 | -€1,647 | +€14,701 | +89.9% |
| Operating profit (loss) | 9901 | -€20,729 | -€3,194 | +€17,534 | +84.6% |
| Financial income | 75/76B | €74 | €113 | +€39 | +52.9% |
| Recurring financial income | 75 | €74 | €113 | +€39 | +52.9% |
| Financial charges | 65/66B | €329 | €313 | -€16 | -4.9% |
| Recurring financial charges | 65 | €329 | €313 | -€16 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | -€20,984 | -€3,394 | +€17,590 | +83.8% |
| Income taxes | 67/77 | €156 | €161 | +€6 | +3.7% |
| Profit (loss) for the period | 9904 | -€21,139 | -€3,556 | +€17,584 | +83.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,139 | -€3,556 | +€17,584 | +83.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.