JTCars: 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.
JTCars
Largest movements
- Cash +€15,668
up €15,668 (+38.8%), from €40,335 to €56,003
mainly Tax, wage and social debts (+€15,588) and Net result for the year (+€7,771)
- Receivables within one year -€4,348
down €4,348 (-57.2%), from €7,603 to €3,255
of which Other amounts receivable: -€2,747
- Tangible fixed assets +€2,490
up €2,490 (+17.7%), from €14,079 to €16,569
of which Land and buildings: +€3,438
- Deferred charges and accrued income -€2,329
down €2,329 (-83.4%), from €2,792 to €463
- Stocks and contracts +€898
up €898 (+8.1%), from €11,102 to €12,000
- Tax, wage and social debts +€15,588
up €15,588 (+565%), from €2,761 to €18,349
of which Remuneration and social security: +€12,807
- Profit (loss) carried forward +€7,771
up €7,771 (+16.5%), from €47,213 to €54,984
- Trade debts -€6,095
down €6,095 (-85.1%), from €7,164 to €1,069
- Other debts -€5,773
no longer reported in 2025 (was €5,773)
- Accrued charges and deferred income +€1,442
new in 2025: €1,442
- Gross operating margin -€22,482
down €22,482 (-49.0%), from €45,902 to €23,420
- Taxes -€4,806
down €4,806 (-71.2%), from €6,753 to €1,947
- Staff costs +€878
up €878 (+11.2%), from €7,826 to €8,704
- Other operating charges +€748
up €748 (+643%), from €116 to €864
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 | €75,912 | €88,844 | +€12,932 | +17.0% |
| Fixed assets | 21/28 | €14,079 | €16,569 | +€2,490 | +17.7% |
| Tangible fixed assets | 22/27 | €14,079 | €16,569 | +€2,490 | +17.7% |
| Land and buildings | 22 | €1,987 | €5,425 | +€3,438 | +173% |
| Plant, machinery and equipment | 23 | €3,947 | €2,803 | -€1,144 | -29.0% |
| Furniture and vehicles | 24 | €8,146 | €8,341 | +€195 | +2.4% |
| Current assets | 29/58 | €61,832 | €72,275 | +€10,442 | +16.9% |
| Stocks and contracts in progress | 3 | €11,102 | €12,000 | +€898 | +8.1% |
| Stocks | 30/36 | €11,102 | €12,000 | +€898 | +8.1% |
| Amounts receivable within one year | 40/41 | €7,603 | €3,255 | -€4,348 | -57.2% |
| Trade receivables | 40 | €4,856 | €3,255 | -€1,601 | -33.0% |
| Other amounts receivable | 41 | €2,747 | - | -€2,747 | |
| Current investments | 50/53 | - | €553 | +€553 | |
| Cash at bank and in hand | 54/58 | €40,335 | €56,003 | +€15,668 | +38.8% |
| Deferred charges and accrued income | 490/1 | €2,792 | €463 | -€2,329 | -83.4% |
| Total equity and liabilities | 10/49 | €75,912 | €88,844 | +€12,932 | +17.0% |
| Equity | 10/15 | €60,213 | €67,984 | +€7,771 | +12.9% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €13,000 | +€13,000 | |
| Other | 1109/19 | - | €13,000 | +€13,000 | |
| Profit (loss) carried forward | 14 | €47,213 | €54,984 | +€7,771 | +16.5% |
| Amounts payable | 17/49 | €15,699 | €20,860 | +€5,161 | +32.9% |
| Amounts payable within one year | 42/48 | €15,699 | €19,418 | +€3,720 | +23.7% |
| Trade debts | 44 | €7,164 | €1,069 | -€6,095 | -85.1% |
| Suppliers | 440/4 | €7,164 | €1,069 | -€6,095 | -85.1% |
| Taxes, remuneration and social security | 45 | €2,761 | €18,349 | +€15,588 | +565% |
| Taxes | 450/3 | €1,712 | €4,493 | +€2,781 | +162% |
| Remuneration and social security | 454/9 | €1,049 | €13,856 | +€12,807 | +1,221% |
| Other amounts payable | 47/48 | €5,773 | - | -€5,773 | |
| Accrued charges and deferred income | 492/3 | - | €1,442 | +€1,442 | |
| Remuneration, social security and pensions | 62 | €7,826 | €8,704 | +€878 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,796 | €3,605 | -€192 | -5.0% |
| Other operating charges | 640/8 | €116 | €864 | +€748 | +643% |
| Gross operating margin | 9900 | €45,902 | €23,420 | -€22,482 | -49.0% |
| Operating profit (loss) | 9901 | €34,164 | €10,248 | -€23,917 | -70.0% |
| Financial income | 75/76B | €61 | €3 | -€58 | -94.7% |
| Recurring financial income | 75 | €61 | €3 | -€58 | -94.7% |
| Financial charges | 65/66B | €138 | €533 | +€395 | +286% |
| Recurring financial charges | 65 | €138 | €533 | +€395 | +286% |
| Profit (loss) for the period before taxes | 9903 | €34,087 | €9,718 | -€24,370 | -71.5% |
| Income taxes | 67/77 | €6,753 | €1,947 | -€4,806 | -71.2% |
| Profit (loss) for the period | 9904 | €27,334 | €7,771 | -€19,564 | -71.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,334 | €7,771 | -€19,564 | -71.6% |
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 17 October 2026 via checked.be.