4JS: 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.
4JS
Largest movements
- Cash -€3,272
down €3,272 (-23.0%), from €14,256 to €10,984
mainly Net result for the year (-€4,952) and Receivables within one year (-€1,286)
- Receivables within one year +€1,286
new in 2025: €1,286
- Tangible fixed assets -€153
down €153 (-100%), from €153 to €0
- Reserves -€4,952
down €4,952 (-40.3%), from €12,286 to €7,335
- Tax, wage and social debts +€3,218
up €3,218 (+654%), from €492 to €3,710
- Other debts -€502
down €502 (-100%), from €502 to €0
- Trade debts +€152
up €152 (+29.4%), from €517 to €669
- Depreciation -€943
down €943 (-86.0%), from €1,096 to €153
- Gross operating margin +€628
up €628 (+15.6%), from -€4,020 to -€3,392
- Financial charges -€207
down €207 (-18.6%), from €1,116 to €908
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 | €14,797 | €12,713 | -€2,084 | -14.1% |
| Fixed assets | 21/28 | €153 | €0 | -€153 | -100% |
| Tangible fixed assets | 22/27 | €153 | €0 | -€153 | -100% |
| Furniture and vehicles | 24 | €153 | €0 | -€153 | -100% |
| Current assets | 29/58 | €14,644 | €12,713 | -€1,930 | -13.2% |
| Amounts receivable within one year | 40/41 | - | €1,286 | +€1,286 | |
| Other amounts receivable | 41 | - | €1,286 | +€1,286 | |
| Cash at bank and in hand | 54/58 | €14,256 | €10,984 | -€3,272 | -23.0% |
| Deferred charges and accrued income | 490/1 | €387 | €443 | +€55 | +14.3% |
| Total equity and liabilities | 10/49 | €14,797 | €12,713 | -€2,084 | -14.1% |
| Equity | 10/15 | €13,286 | €8,335 | -€4,952 | -37.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €12,286 | €7,335 | -€4,952 | -40.3% |
| Distributable reserves | 133 | €12,286 | €7,335 | -€4,952 | -40.3% |
| Amounts payable | 17/49 | €1,511 | €4,378 | +€2,868 | +190% |
| Amounts payable within one year | 42/48 | €1,511 | €4,378 | +€2,868 | +190% |
| Trade debts | 44 | €517 | €669 | +€152 | +29.4% |
| Suppliers | 440/4 | €517 | €669 | +€152 | +29.4% |
| Taxes, remuneration and social security | 45 | €492 | €3,710 | +€3,218 | +654% |
| Taxes | 450/3 | €492 | €3,710 | +€3,218 | +654% |
| Other amounts payable | 47/48 | €502 | €0 | -€502 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,096 | €153 | -€943 | -86.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€4,020 | -€3,392 | +€628 | +15.6% |
| Operating profit (loss) | 9901 | -€5,622 | -€4,065 | +€1,557 | +27.7% |
| Financial income | 75/76B | - | €21 | +€21 | |
| Recurring financial income | 75 | - | €21 | +€21 | |
| Financial charges | 65/66B | €1,116 | €908 | -€207 | -18.6% |
| Recurring financial charges | 65 | €1,116 | €908 | -€207 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,737 | -€4,952 | +€1,786 | +26.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€6,737 | -€4,952 | +€1,786 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,737 | -€4,952 | +€1,786 | +26.5% |
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 17 October 2026 via checked.be.