JCx: 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.
JCx
Largest movements
- Cash +€66,383
up €66,383 (+280%), from €23,738 to €90,121
mainly Net result for the year (+€49,347) and Tax, wage and social debts (+€18,557)
- Tangible fixed assets -€1,980
down €1,980 (-8.1%), from €24,313 to €22,333
of which Furniture and vehicles: -€4,850
- Reserves +€48,514
up €48,514 (+275%), from €17,665 to €66,179
- Tax, wage and social debts +€18,557
up €18,557 (+225%), from €8,241 to €26,799
- Other debts -€3,639
down €3,639 (-17.8%), from €20,491 to €16,852
- Gross operating margin +€49,136
up €49,136 (+171%), from €28,670 to €77,805
- Taxes +€10,316
up €10,316 (+125%), from €8,241 to €18,557
- Depreciation +€7,770
up €7,770 (+503%), from €1,544 to €9,314
- Other operating charges +€913
up €913 (+428%), from €213 to €1,126
- Financial income +€866
up €866 (+799%), from €108 to €974
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.
Derived cash bridge
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 | €49,846 | €114,123 | +€64,276 | +129% |
| Fixed assets | 21/28 | €24,313 | €22,333 | -€1,980 | -8.1% |
| Tangible fixed assets | 22/27 | €24,313 | €22,333 | -€1,980 | -8.1% |
| Plant, machinery and equipment | 23 | - | €2,869 | +€2,869 | |
| Furniture and vehicles | 24 | €24,313 | €19,463 | -€4,850 | -19.9% |
| Current assets | 29/58 | €25,533 | €91,790 | +€66,256 | +259% |
| Amounts receivable within one year | 40/41 | €1,302 | €863 | -€439 | -33.7% |
| Trade receivables | 40 | €88 | €581 | +€493 | +562% |
| Other amounts receivable | 41 | €1,215 | €282 | -€933 | -76.8% |
| Cash at bank and in hand | 54/58 | €23,738 | €90,121 | +€66,383 | +280% |
| Deferred charges and accrued income | 490/1 | €494 | €806 | +€313 | +63.4% |
| Total equity and liabilities | 10/49 | €49,846 | €114,123 | +€64,276 | +129% |
| Equity | 10/15 | €20,665 | €69,179 | +€48,514 | +235% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €17,665 | €66,179 | +€48,514 | +275% |
| Distributable reserves | 133 | €17,665 | €66,179 | +€48,514 | +275% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,181 | €44,943 | +€15,762 | +54.0% |
| Amounts payable within one year | 42/48 | €29,181 | €44,943 | +€15,762 | +54.0% |
| Trade debts | 44 | €449 | €1,293 | +€843 | +188% |
| Suppliers | 440/4 | €449 | €1,293 | +€843 | +188% |
| Taxes, remuneration and social security | 45 | €8,241 | €26,799 | +€18,557 | +225% |
| Taxes | 450/3 | €8,241 | €26,799 | +€18,557 | +225% |
| Other amounts payable | 47/48 | €20,491 | €16,852 | -€3,639 | -17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,544 | €9,314 | +€7,770 | +503% |
| Other operating charges | 640/8 | €213 | €1,126 | +€913 | +428% |
| Gross operating margin | 9900 | €28,670 | €77,805 | +€49,136 | +171% |
| Operating profit (loss) | 9901 | €26,912 | €67,366 | +€40,454 | +150% |
| Financial income | 75/76B | €108 | €974 | +€866 | +799% |
| Recurring financial income | 75 | €108 | €974 | +€866 | +799% |
| Financial charges | 65/66B | €281 | €436 | +€154 | +54.8% |
| Recurring financial charges | 65 | €281 | €436 | +€154 | +54.8% |
| Profit (loss) for the period before taxes | 9903 | €26,739 | €67,905 | +€41,165 | +154% |
| Income taxes | 67/77 | €8,241 | €18,557 | +€10,316 | +125% |
| Profit (loss) for the period | 9904 | €18,498 | €49,347 | +€30,849 | +167% |
| Profit (loss) for the period to be appropriated | 9905 | €18,498 | €49,347 | +€30,849 | +167% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.