JGGC: 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.
JGGC
Largest movements
- Cash +€45,212
up €45,212 (+69.4%), from €65,118 to €110,329
mainly Net result for the year (+€60,342) and Tax, wage and social debts (+€3,116)
- Receivables within one year +€1,978
up €1,978 (+38.2%), from €5,172 to €7,150
- Profit (loss) carried forward +€43,842
up €43,842 (+76.9%), from €57,032 to €100,875
- Tax, wage and social debts +€3,116
up €3,116 (+26.8%), from €11,617 to €14,734
- Turnover -€102,491
no longer reported in 2025 (was €102,491)
- Staff costs -€41,573
no longer reported in 2025 (was €41,573)
- Gross operating margin -€17,897
down €17,897 (-19.0%), from €94,042 to €76,146
- Purchases and services -€8,448
no longer reported in 2025 (was €8,448)
- Taxes +€4,922
up €4,922 (+46.0%), from €10,696 to €15,618
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.
Cash bridge derived
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 | €70,739 | €117,960 | +€47,221 | +66.8% |
| Fixed assets | 21/28 | €449 | €480 | +€31 | +6.8% |
| Tangible fixed assets | 22/27 | €449 | €480 | +€31 | +6.8% |
| Furniture and vehicles | 24 | €449 | €480 | +€31 | +6.8% |
| Current assets | 29/58 | €70,290 | €117,480 | +€47,190 | +67.1% |
| Amounts receivable within one year | 40/41 | €5,172 | €7,150 | +€1,978 | +38.2% |
| Other amounts receivable | 41 | €5,172 | €7,150 | +€1,978 | +38.2% |
| Cash at bank and in hand | 54/58 | €65,118 | €110,329 | +€45,212 | +69.4% |
| Total equity and liabilities | 10/49 | €70,739 | €117,960 | +€47,221 | +66.8% |
| Equity | 10/15 | €59,032 | €102,875 | +€43,842 | +74.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,032 | €100,875 | +€43,842 | +76.9% |
| Amounts payable | 17/49 | €11,707 | €15,085 | +€3,378 | +28.9% |
| Amounts payable within one year | 42/48 | €11,707 | €15,085 | +€3,378 | +28.9% |
| Financial debts | 43 | €89 | €351 | +€262 | +293.9% |
| Credit institutions | 430/8 | €89 | €351 | +€262 | +293.9% |
| Taxes, remuneration and social security | 45 | €11,617 | €14,734 | +€3,116 | +26.8% |
| Taxes | 450/3 | €11,617 | €14,734 | +€3,116 | +26.8% |
| Turnover | 70 | €102,491 | - | -€102,491 | |
| Goods, raw materials, services and sundry goods | 60/61 | €8,448 | - | -€8,448 | |
| Remuneration, social security and pensions | 62 | €41,573 | - | -€41,573 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38 | €97 | +€60 | +158.8% |
| Other operating charges | 640/8 | €772 | €88 | -€684 | -88.6% |
| Gross operating margin | 9900 | €94,042 | €76,146 | -€17,897 | -19.0% |
| Operating profit (loss) | 9901 | €51,660 | €75,961 | +€24,301 | +47.0% |
| Profit (loss) for the period before taxes | 9903 | €51,660 | €75,961 | +€24,301 | +47.0% |
| Income taxes | 67/77 | €10,696 | €15,618 | +€4,922 | +46.0% |
| Profit (loss) for the period | 9904 | €40,964 | €60,342 | +€19,378 | +47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €40,964 | €60,342 | +€19,378 | +47.3% |
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 10 October 2026 via checked.be.