JSCAT: 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.
JSCAT
Largest movements
- Tangible fixed assets -€6,052
down €6,052 (-4.4%), from €138,766 to €132,714
of which Land and buildings: -€5,544
- Debts after one year -€10,152
down €10,152 (-9.3%), from €109,513 to €99,362
- Profit (loss) carried forward +€4,578
up €4,578 (+17.5%), from -€26,209 to -€21,631
- Financial charges -€2,149
down €2,149 (-35.6%), from €6,036 to €3,887
- Other operating charges -€1,415
down €1,415 (-39.6%), from €3,570 to €2,155
- Gross operating margin -€1,242
down €1,242 (-6.9%), from €17,915 to €16,672
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 | €143,440 | €138,212 | -€5,228 | -3.6% |
| Fixed assets | 21/28 | €138,766 | €132,714 | -€6,052 | -4.4% |
| Tangible fixed assets | 22/27 | €138,766 | €132,714 | -€6,052 | -4.4% |
| Land and buildings | 22 | €129,556 | €124,011 | -€5,544 | -4.3% |
| Plant, machinery and equipment | 23 | €9,210 | €8,703 | -€508 | -5.5% |
| Current assets | 29/58 | €4,674 | €5,499 | +€824 | +17.6% |
| Amounts receivable within one year | 40/41 | €3,088 | €3,088 | = | 0.0% |
| Trade receivables | 40 | €3,088 | €3,088 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,586 | €2,124 | +€537 | +33.9% |
| Deferred charges and accrued income | 490/1 | - | €287 | +€287 | |
| Total equity and liabilities | 10/49 | €143,440 | €138,212 | -€5,228 | -3.6% |
| Equity | 10/15 | -€11,209 | -€6,631 | +€4,578 | +40.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,209 | -€21,631 | +€4,578 | +17.5% |
| Amounts payable | 17/49 | €154,649 | €144,843 | -€9,806 | -6.3% |
| Amounts payable after more than one year | 17 | €109,513 | €99,362 | -€10,152 | -9.3% |
| Financial debts | 170/4 | €109,513 | €99,362 | -€10,152 | -9.3% |
| Amounts payable within one year | 42/48 | €45,135 | €45,481 | +€346 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €9,860 | €10,152 | +€292 | +3.0% |
| Trade debts | 44 | €3,446 | €3,255 | -€191 | -5.5% |
| Suppliers | 440/4 | €3,446 | €3,255 | -€191 | -5.5% |
| Other amounts payable | 47/48 | €31,829 | €32,074 | +€245 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,052 | €6,052 | = | 0.0% |
| Other operating charges | 640/8 | €3,570 | €2,155 | -€1,415 | -39.6% |
| Gross operating margin | 9900 | €17,915 | €16,672 | -€1,242 | -6.9% |
| Operating profit (loss) | 9901 | €8,292 | €8,465 | +€173 | +2.1% |
| Financial charges | 65/66B | €6,036 | €3,887 | -€2,149 | -35.6% |
| Recurring financial charges | 65 | €6,036 | €3,887 | -€2,149 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €2,256 | €4,578 | +€2,322 | +102.9% |
| Profit (loss) for the period | 9904 | €2,256 | €4,578 | +€2,322 | +102.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,256 | €4,578 | +€2,322 | +102.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.