JECA: 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.
JECA
Largest movements
- Cash -€6,286
down €6,286 (-97.2%), from €6,467 to €181
mainly Net result for the year (-€27,235) and Investment in fixed assets (net) (-€25,990)
- Tangible fixed assets +€6,277
up €6,277 (+1.7%), from €372,938 to €379,215
of which Furniture and vehicles: +€22,092
- Debts after one year +€30,000
up €30,000 (+120%), from €25,000 to €55,000
- Reserves -€13,800
down €13,800 (-4.1%), from €340,106 to €326,306
- Profit (loss) carried forward -€13,435
new in 2025: -€13,435
- Gross operating margin -€13,489
down €13,489, from €9,572 to -€3,917
- Depreciation +€4,191
up €4,191 (+27.0%), from €15,522 to €19,713
- Financial charges +€946
up €946 (+88.4%), from €1,070 to €2,016
- Other operating charges -€313
down €313 (-16.5%), from €1,902 to €1,589
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 | €379,405 | €382,608 | +€3,203 | +0.8% |
| Fixed assets | 21/28 | €372,938 | €379,215 | +€6,277 | +1.7% |
| Tangible fixed assets | 22/27 | €372,938 | €379,215 | +€6,277 | +1.7% |
| Land and buildings | 22 | €372,938 | €357,123 | -€15,815 | -4.2% |
| Furniture and vehicles | 24 | - | €22,092 | +€22,092 | |
| Current assets | 29/58 | €6,467 | €3,393 | -€3,074 | -47.5% |
| Amounts receivable within one year | 40/41 | - | €3,212 | +€3,212 | |
| Trade receivables | 40 | - | €3,165 | +€3,165 | |
| Other amounts receivable | 41 | - | €48 | +€48 | |
| Cash at bank and in hand | 54/58 | €6,467 | €181 | -€6,286 | -97.2% |
| Total equity and liabilities | 10/49 | €379,405 | €382,608 | +€3,203 | +0.8% |
| Equity | 10/15 | €340,106 | €312,871 | -€27,235 | -8.0% |
| Reserves | 13 | €340,106 | €326,306 | -€13,800 | -4.1% |
| Distributable reserves | 133 | €340,106 | €326,306 | -€13,800 | -4.1% |
| Profit (loss) carried forward | 14 | - | -€13,435 | -€13,435 | |
| Amounts payable | 17/49 | €39,299 | €69,737 | +€30,438 | +77.5% |
| Amounts payable after more than one year | 17 | €25,000 | €55,000 | +€30,000 | +120% |
| Other amounts payable | 178/9 | €25,000 | €55,000 | +€30,000 | +120% |
| Amounts payable within one year | 42/48 | €13,604 | €13,384 | -€221 | -1.6% |
| Trade debts | 44 | €1,886 | €1,410 | -€476 | -25.2% |
| Suppliers | 440/4 | €1,886 | €1,410 | -€476 | -25.2% |
| Taxes, remuneration and social security | 45 | €298 | €878 | +€580 | +195% |
| Taxes | 450/3 | €298 | €878 | +€580 | +195% |
| Other amounts payable | 47/48 | €11,421 | €11,096 | -€324 | -2.8% |
| Accrued charges and deferred income | 492/3 | €694 | €1,353 | +€659 | +94.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,522 | €19,713 | +€4,191 | +27.0% |
| Other operating charges | 640/8 | €1,902 | €1,589 | -€313 | -16.5% |
| Gross operating margin | 9900 | €9,572 | -€3,917 | -€13,489 | |
| Operating profit (loss) | 9901 | -€7,851 | -€25,219 | -€17,368 | -221% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,070 | €2,016 | +€946 | +88.4% |
| Recurring financial charges | 65 | €1,070 | €2,016 | +€946 | +88.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,922 | -€27,235 | -€18,313 | -205% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€8,922 | -€27,235 | -€18,313 | -205% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,922 | -€27,235 | -€18,313 | -205% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.