JRCS: 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.
JRCS
Largest movements
- Tangible fixed assets +€51,610
up €51,610 (+756.6%), from €6,821 to €58,431
- Cash +€37,287
up €37,287 (+95.0%), from €39,263 to €76,550
mainly Other debts (+€70,296) and Net result for the year (+€21,934)
- Deferred charges and accrued income +€5,250
up €5,250 (+46.7%), from €11,250 to €16,500
- Other debts +€70,296
new in 2024: €70,296
- Profit (loss) carried forward +€21,934
up €21,934 (+102.5%), from €21,393 to €43,328
- Gross operating margin +€56,015
up €56,015, from -€20,556 to €35,459
- Depreciation +€6,113
up €6,113 (+179.3%), from €3,410 to €9,523
- Purchases and services +€4,304
up €4,304 (+1.6%), from €262,651 to €266,956
- Taxes +€2,548
up €2,548 (+4866.3%), from €52 to €2,600
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 | €89,028 | €181,828 | +€92,800 | +104.2% |
| Fixed assets | 21/28 | €6,821 | €58,431 | +€51,610 | +756.6% |
| Tangible fixed assets | 22/27 | €6,821 | €58,431 | +€51,610 | +756.6% |
| Furniture and vehicles | 24 | €6,821 | €58,431 | +€51,610 | +756.6% |
| Current assets | 29/58 | €82,207 | €123,397 | +€41,190 | +50.1% |
| Amounts receivable within one year | 40/41 | €31,695 | €30,347 | -€1,347 | -4.3% |
| Trade receivables | 40 | €26,232 | €24,855 | -€1,377 | -5.2% |
| Other amounts receivable | 41 | €5,463 | €5,492 | +€29 | +0.5% |
| Cash at bank and in hand | 54/58 | €39,263 | €76,550 | +€37,287 | +95.0% |
| Deferred charges and accrued income | 490/1 | €11,250 | €16,500 | +€5,250 | +46.7% |
| Total equity and liabilities | 10/49 | €89,028 | €181,828 | +€92,800 | +104.2% |
| Equity | 10/15 | €55,453 | €77,388 | +€21,934 | +39.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Contributions outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €27,860 | €27,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €26,000 | €26,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,393 | €43,328 | +€21,934 | +102.5% |
| Amounts payable | 17/49 | €33,575 | €104,440 | +€70,865 | +211.1% |
| Amounts payable within one year | 42/48 | €33,575 | €104,440 | +€70,865 | +211.1% |
| Trade debts | 44 | €17,391 | €18,609 | +€1,218 | +7.0% |
| Suppliers | 440/4 | €17,391 | €18,609 | +€1,218 | +7.0% |
| Taxes, remuneration and social security | 45 | €16,184 | €15,535 | -€648 | -4.0% |
| Taxes | 450/3 | €16,184 | €15,535 | -€648 | -4.0% |
| Other amounts payable | 47/48 | - | €70,296 | +€70,296 | |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Goods, raw materials, services and sundry goods | 60/61 | €262,651 | €266,956 | +€4,304 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,410 | €9,523 | +€6,113 | +179.3% |
| Other operating charges | 640/8 | €724 | €824 | +€99 | +13.7% |
| Gross operating margin | 9900 | -€20,556 | €35,459 | +€56,015 | |
| Operating profit (loss) | 9901 | -€24,690 | €25,112 | +€49,802 | |
| Financial income | 75/76B | €164 | - | -€164 | |
| Recurring financial income | 75 | €164 | - | -€164 | |
| Financial charges | 65/66B | €336 | €577 | +€241 | +71.7% |
| Recurring financial charges | 65 | €336 | €577 | +€241 | +71.7% |
| Profit (loss) for the period before taxes | 9903 | -€24,863 | €24,535 | +€49,397 | |
| Income taxes | 67/77 | €52 | €2,600 | +€2,548 | +4866.3% |
| Profit (loss) for the period | 9904 | -€24,915 | €21,934 | +€46,849 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,915 | €21,934 | +€46,849 |
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 10 October 2026 via checked.be.