Groep JS: 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.
Groep JS
Largest movements
- Stocks and contracts -€77,829
no longer reported in 2024 (was €77,829)
- Receivables within one year -€58,331
down €58,331 (-44.1%), from €132,320 to €73,989
- Cash +€17,298
up €17,298 (+204.3%), from €8,467 to €25,765
mainly Stocks and contracts (+€77,829) and Receivables within one year (+€58,331)
- Deferred charges and accrued income +€4,365
up €4,365 (+52.0%), from €8,401 to €12,766
- Debts after one year -€139,694
no longer reported in 2024 (was €139,694)
- Reserves +€17,446
up €17,446 (+36.2%), from €48,250 to €65,696
- Tax, wage and social debts +€7,429
up €7,429 (+31.5%), from €23,582 to €31,011
- Gross operating margin -€60,369
down €60,369 (-74.6%), from €80,916 to €20,547
- Financial charges -€19,281
down €19,281 (-99.1%), from €19,457 to €176
- Taxes -€13,146
down €13,146 (-59.5%), from €22,078 to €8,933
- Financial income +€1,314
up €1,314 (+24.8%), from €5,293 to €6,607
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 | €227,016 | €112,519 | -€114,497 | -50.4% |
| Current assets | 29/58 | €227,016 | €112,519 | -€114,497 | -50.4% |
| Stocks and contracts in progress | 3 | €77,829 | - | -€77,829 | |
| Stocks | 30/36 | €77,829 | - | -€77,829 | |
| Amounts receivable within one year | 40/41 | €132,320 | €73,989 | -€58,331 | -44.1% |
| Other amounts receivable | 41 | €132,320 | €73,989 | -€58,331 | -44.1% |
| Cash at bank and in hand | 54/58 | €8,467 | €25,765 | +€17,298 | +204.3% |
| Deferred charges and accrued income | 490/1 | €8,401 | €12,766 | +€4,365 | +52.0% |
| Total equity and liabilities | 10/49 | €227,016 | €112,519 | -€114,497 | -50.4% |
| Equity | 10/15 | €63,250 | €80,696 | +€17,446 | +27.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €48,250 | €65,696 | +€17,446 | +36.2% |
| Distributable reserves | 133 | €48,250 | €65,696 | +€17,446 | +36.2% |
| Amounts payable | 17/49 | €163,766 | €31,823 | -€131,943 | -80.6% |
| Amounts payable after more than one year | 17 | €139,694 | - | -€139,694 | |
| Financial debts | 170/4 | €139,694 | - | -€139,694 | |
| Amounts payable within one year | 42/48 | €24,072 | €31,823 | +€7,751 | +32.2% |
| Trade debts | 44 | €490 | €812 | +€322 | +65.8% |
| Suppliers | 440/4 | €490 | €812 | +€322 | +65.8% |
| Taxes, remuneration and social security | 45 | €23,582 | €31,011 | +€7,429 | +31.5% |
| Taxes | 450/3 | €23,582 | €31,011 | +€7,429 | +31.5% |
| Non-recurring operating income | 76A | €82,667 | €22,171 | -€60,496 | -73.2% |
| Other operating charges | 640/8 | €554 | €599 | +€45 | +8.1% |
| Gross operating margin | 9900 | €80,916 | €20,547 | -€60,369 | -74.6% |
| Operating profit (loss) | 9901 | €80,362 | €19,947 | -€60,414 | -75.2% |
| Financial income | 75/76B | €5,293 | €6,607 | +€1,314 | +24.8% |
| Recurring financial income | 75 | €5,293 | €6,607 | +€1,314 | +24.8% |
| Financial charges | 65/66B | €19,457 | €176 | -€19,281 | -99.1% |
| Recurring financial charges | 65 | €19,457 | €176 | -€19,281 | -99.1% |
| Profit (loss) for the period before taxes | 9903 | €66,197 | €26,379 | -€39,819 | -60.2% |
| Income taxes | 67/77 | €22,078 | €8,933 | -€13,146 | -59.5% |
| Profit (loss) for the period | 9904 | €44,119 | €17,446 | -€26,673 | -60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €44,119 | €17,446 | -€26,673 | -60.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.