JCV CarStyling: 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.
JCV CarStyling
Largest movements
- Tangible fixed assets +€92,049
up €92,049 (+24.3%), from €378,775 to €470,824
of which Furniture and vehicles: +€100,976
- Receivables within one year +€70,261
up €70,261 (+49.4%), from €142,342 to €212,603
of which Trade receivables: +€70,213
- Stocks and contracts +€63,499
up €63,499 (+15.2%), from €416,397 to €479,896
- Trade debts +€125,601
up €125,601 (+95.9%), from €130,966 to €256,568
- Debts after one year +€40,844
up €40,844 (+13.0%), from €315,183 to €356,027
- Accrued charges and deferred income +€21,706
new in 2024: €21,706
- Current portion of long-term debt +€19,910
up €19,910 (+151%), from €13,203 to €33,113
- Other debts +€13,339
up €13,339 (+4.6%), from €289,292 to €302,631
- Gross operating margin +€106,141
up €106,141 (+52.5%), from €202,325 to €308,466
- Financial charges +€33,125
up €33,125 (+185%), from €17,937 to €51,063
- Staff costs +€33,082
up €33,082 (+22.8%), from €144,862 to €177,944
- Other operating charges +€25,832
up €25,832 (+350%), from €7,389 to €33,221
- Depreciation +€10,114
up €10,114 (+33.3%), from €30,379 to €40,493
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.
Derived cash bridge
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 | €968,308 | €1,183,463 | +€215,155 | +22.2% |
| Fixed assets | 21/28 | €379,158 | €470,927 | +€91,769 | +24.2% |
| Intangible fixed assets | 21 | €383 | €103 | -€280 | -73.1% |
| Tangible fixed assets | 22/27 | €378,775 | €470,824 | +€92,049 | +24.3% |
| Land and buildings | 22 | €340,583 | €335,970 | -€4,613 | -1.4% |
| Plant, machinery and equipment | 23 | €1,744 | €1,408 | -€336 | -19.2% |
| Furniture and vehicles | 24 | €32,469 | €133,445 | +€100,976 | +311% |
| Other tangible fixed assets | 26 | €3,979 | €0 | -€3,979 | -100% |
| Current assets | 29/58 | €589,150 | €712,536 | +€123,386 | +20.9% |
| Stocks and contracts in progress | 3 | €416,397 | €479,896 | +€63,499 | +15.2% |
| Stocks | 30/36 | €416,397 | €479,896 | +€63,499 | +15.2% |
| Amounts receivable within one year | 40/41 | €142,342 | €212,603 | +€70,261 | +49.4% |
| Trade receivables | 40 | €142,342 | €212,555 | +€70,213 | +49.3% |
| Other amounts receivable | 41 | €0 | €48 | +€48 | |
| Cash at bank and in hand | 54/58 | €25,218 | €13,401 | -€11,817 | -46.9% |
| Deferred charges and accrued income | 490/1 | €5,194 | €6,637 | +€1,443 | +27.8% |
| Total equity and liabilities | 10/49 | €968,308 | €1,183,463 | +€215,155 | +22.2% |
| Equity | 10/15 | €34,047 | €36,960 | +€2,913 | +8.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,447 | €18,360 | +€2,913 | +18.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €15,447 | €18,360 | +€2,913 | +18.9% |
| Amounts payable | 17/49 | €934,261 | €1,146,503 | +€212,242 | +22.7% |
| Amounts payable after more than one year | 17 | €315,183 | €356,027 | +€40,844 | +13.0% |
| Financial debts | 170/4 | €315,183 | €356,027 | +€40,844 | +13.0% |
| Amounts payable within one year | 42/48 | €619,078 | €768,769 | +€149,692 | +24.2% |
| Current portion of amounts payable after more than one year | 42 | €13,203 | €33,113 | +€19,910 | +151% |
| Financial debts | 43 | €151,882 | €150,000 | -€1,882 | -1.2% |
| Credit institutions | 430/8 | €151,882 | €150,000 | -€1,882 | -1.2% |
| Trade debts | 44 | €130,966 | €256,568 | +€125,601 | +95.9% |
| Suppliers | 440/4 | €130,966 | €256,568 | +€125,601 | +95.9% |
| Taxes, remuneration and social security | 45 | €33,735 | €26,458 | -€7,277 | -21.6% |
| Taxes | 450/3 | €16,453 | €11,991 | -€4,462 | -27.1% |
| Remuneration and social security | 454/9 | €17,281 | €14,467 | -€2,815 | -16.3% |
| Other amounts payable | 47/48 | €289,292 | €302,631 | +€13,339 | +4.6% |
| Accrued charges and deferred income | 492/3 | - | €21,706 | +€21,706 | |
| Non-recurring operating income | 76A | €3,799 | €0 | -€3,799 | -100% |
| Remuneration, social security and pensions | 62 | €144,862 | €177,944 | +€33,082 | +22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,379 | €40,493 | +€10,114 | +33.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €7,389 | €33,221 | +€25,832 | +350% |
| Gross operating margin | 9900 | €202,325 | €308,466 | +€106,141 | +52.5% |
| Operating profit (loss) | 9901 | €19,695 | €56,808 | +€37,113 | +188% |
| Financial income | 75/76B | €912 | €1,295 | +€383 | +42.0% |
| Recurring financial income | 75 | €912 | €1,295 | +€383 | +42.0% |
| Financial charges | 65/66B | €17,937 | €51,063 | +€33,125 | +185% |
| Recurring financial charges | 65 | €17,937 | €51,063 | +€33,125 | +185% |
| Profit (loss) for the period before taxes | 9903 | €2,670 | €7,041 | +€4,371 | +164% |
| Income taxes | 67/77 | €1,919 | €4,127 | +€2,208 | +115% |
| Profit (loss) for the period | 9904 | €751 | €2,913 | +€2,163 | +288% |
| Profit (loss) for the period to be appropriated | 9905 | €751 | €2,913 | +€2,163 | +288% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.