JEC Diagnostics: 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.
JEC Diagnostics
Largest movements
- Tangible fixed assets +€397,574
up €397,574 (+1136.8%), from €34,974 to €432,548
of which Land and buildings: +€405,377
- Cash -€303,226
down €303,226 (-59.8%), from €506,706 to €203,480
mainly Investment in fixed assets (net) (-€423,503) and Contributions, distributions and other (-€32,000)
- Receivables within one year -€10,799
down €10,799 (-100.0%), from €10,799 to €0
of which Other amounts receivable: -€10,699
- Profit (loss) carried forward +€93,099
up €93,099 (+37.8%), from €246,174 to €339,274
- Other debts +€33,390
new in 2024: €33,390
- Reserves -€32,000
down €32,000 (-12.0%), from €265,895 to €233,895
of which Distributable reserves: -€32,000
- Tax, wage and social debts -€10,638
down €10,638 (-64.6%), from €16,465 to €5,827
- Depreciation +€12,785
up €12,785 (+96.8%), from €13,204 to €25,989
- Gross operating margin -€10,232
down €10,232 (-6.5%), from €157,626 to €147,394
- Taxes -€5,870
down €5,870 (-18.1%), from €32,448 to €26,577
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 | €553,534 | €637,386 | +€83,852 | +15.1% |
| Fixed assets | 21/28 | €35,034 | €432,548 | +€397,514 | +1134.7% |
| Tangible fixed assets | 22/27 | €34,974 | €432,548 | +€397,574 | +1136.8% |
| Land and buildings | 22 | - | €405,377 | +€405,377 | |
| Furniture and vehicles | 24 | €34,974 | €27,171 | -€7,802 | -22.3% |
| Financial fixed assets | 28 | €60 | €0 | -€60 | -100.0% |
| Current assets | 29/58 | €518,500 | €204,838 | -€313,663 | -60.5% |
| Amounts receivable within one year | 40/41 | €10,799 | €0 | -€10,799 | -100.0% |
| Trade receivables | 40 | €100 | €0 | -€100 | -100.0% |
| Other amounts receivable | 41 | €10,699 | €0 | -€10,699 | -100.0% |
| Cash at bank and in hand | 54/58 | €506,706 | €203,480 | -€303,226 | -59.8% |
| Deferred charges and accrued income | 490/1 | €996 | €1,358 | +€362 | +36.4% |
| Total equity and liabilities | 10/49 | €553,534 | €637,386 | +€83,852 | +15.1% |
| Equity | 10/15 | €537,069 | €598,169 | +€61,099 | +11.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €265,895 | €233,895 | -€32,000 | -12.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,945 | €2,945 | = | 0.0% |
| Distributable reserves | 133 | €260,450 | €228,450 | -€32,000 | -12.3% |
| Profit (loss) carried forward | 14 | €246,174 | €339,274 | +€93,099 | +37.8% |
| Amounts payable | 17/49 | €16,465 | €39,217 | +€22,752 | +138.2% |
| Amounts payable within one year | 42/48 | €16,465 | €39,217 | +€22,752 | +138.2% |
| Taxes, remuneration and social security | 45 | €16,465 | €5,827 | -€10,638 | -64.6% |
| Taxes | 450/3 | €16,465 | €5,827 | -€10,638 | -64.6% |
| Other amounts payable | 47/48 | - | €33,390 | +€33,390 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,204 | €25,989 | +€12,785 | +96.8% |
| Other operating charges | 640/8 | €1,546 | €1,495 | -€50 | -3.3% |
| Gross operating margin | 9900 | €157,626 | €147,394 | -€10,232 | -6.5% |
| Operating profit (loss) | 9901 | €142,877 | €119,910 | -€22,967 | -16.1% |
| Financial charges | 65/66B | €100 | €233 | +€133 | +133.4% |
| Recurring financial charges | 65 | €100 | €233 | +€133 | +133.4% |
| Profit (loss) for the period before taxes | 9903 | €142,777 | €119,676 | -€23,100 | -16.2% |
| Income taxes | 67/77 | €32,448 | €26,577 | -€5,870 | -18.1% |
| Profit (loss) for the period | 9904 | €110,329 | €93,099 | -€17,230 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €110,329 | €93,099 | -€17,230 | -15.6% |
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 29 September 2026 via checked.be.