EQUISTORE JDSM: 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.
EQUISTORE JDSM
Largest movements
- Stocks and contracts +€26,608
up €26,608 (+44.8%), from €59,359 to €85,967
- Receivables within one year -€3,651
down €3,651 (-99.8%), from €3,660 to €9
of which Trade receivables: -€3,211
- Profit (loss) carried forward +€16,644
up €16,644 (+1,946%), from €856 to €17,500
- Tax, wage and social debts +€4,635
up €4,635 (+105%), from €4,434 to €9,068
of which Remuneration and social security: +€2,522
- Debts after one year -€3,377
down €3,377 (-17.6%), from €19,185 to €15,807
- Other debts +€3,247
up €3,247 (+12.2%), from €26,546 to €29,793
- Gross operating margin +€15,225
up €15,225 (+341%), from €4,465 to €19,690
- Depreciation -€1,081
down €1,081 (-70.1%), from €1,543 to €462
- Financial income -€917
down €917 (-74.1%), from €1,238 to €320
- Financial charges -€200
down €200 (-7.5%), from €2,671 to €2,471
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 | €70,932 | €92,517 | +€21,585 | +30.4% |
| Fixed assets | 21/28 | €4,275 | €3,813 | -€462 | -10.8% |
| Tangible fixed assets | 22/27 | €4,275 | €3,813 | -€462 | -10.8% |
| Plant, machinery and equipment | 23 | €4,275 | €3,813 | -€462 | -10.8% |
| Current assets | 29/58 | €66,657 | €88,704 | +€22,047 | +33.1% |
| Stocks and contracts in progress | 3 | €59,359 | €85,967 | +€26,608 | +44.8% |
| Stocks | 30/36 | €59,359 | €85,967 | +€26,608 | +44.8% |
| Amounts receivable within one year | 40/41 | €3,660 | €9 | -€3,651 | -99.8% |
| Trade receivables | 40 | €3,220 | €9 | -€3,211 | -99.7% |
| Other amounts receivable | 41 | €440 | - | -€440 | |
| Cash at bank and in hand | 54/58 | €3,600 | €2,728 | -€872 | -24.2% |
| Deferred charges and accrued income | 490/1 | €38 | - | -€38 | |
| Total equity and liabilities | 10/49 | €70,932 | €92,517 | +€21,585 | +30.4% |
| Equity | 10/15 | €10,856 | €27,500 | +€16,644 | +153% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €856 | €17,500 | +€16,644 | +1,946% |
| Amounts payable | 17/49 | €60,076 | €65,017 | +€4,941 | +8.2% |
| Amounts payable after more than one year | 17 | €19,185 | €15,807 | -€3,377 | -17.6% |
| Financial debts | 170/4 | €19,185 | €15,807 | -€3,377 | -17.6% |
| Amounts payable within one year | 42/48 | €40,892 | €49,210 | +€8,319 | +20.3% |
| Current portion of amounts payable after more than one year | 42 | €3,230 | €3,377 | +€147 | +4.6% |
| Trade debts | 44 | €6,681 | €6,971 | +€290 | +4.3% |
| Suppliers | 440/4 | €6,681 | €6,971 | +€290 | +4.3% |
| Taxes, remuneration and social security | 45 | €4,434 | €9,068 | +€4,635 | +105% |
| Taxes | 450/3 | €3,306 | €5,418 | +€2,113 | +63.9% |
| Remuneration and social security | 454/9 | €1,128 | €3,650 | +€2,522 | +224% |
| Other amounts payable | 47/48 | €26,546 | €29,793 | +€3,247 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,543 | €462 | -€1,081 | -70.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €58 | - | -€58 | |
| Other operating charges | 640/8 | €575 | €433 | -€142 | -24.6% |
| Gross operating margin | 9900 | €4,465 | €19,690 | +€15,225 | +341% |
| Operating profit (loss) | 9901 | €2,289 | €18,795 | +€16,506 | +721% |
| Financial income | 75/76B | €1,238 | €320 | -€917 | -74.1% |
| Recurring financial income | 75 | €1,238 | €320 | -€917 | -74.1% |
| Financial charges | 65/66B | €2,671 | €2,471 | -€200 | -7.5% |
| Recurring financial charges | 65 | €2,671 | €2,471 | -€200 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €856 | €16,644 | +€15,789 | +1,846% |
| Profit (loss) for the period | 9904 | €856 | €16,644 | +€15,789 | +1,846% |
| Profit (loss) for the period to be appropriated | 9905 | €856 | €16,644 | +€15,789 | +1,846% |
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 28 October 2026 via checked.be.