J.G. SERVICES: 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.
J.G. SERVICES
Largest movements
- Receivables within one year -€36,788
down €36,788 (-100.0%), from €36,795 to €7
of which Trade receivables: -€30,553
- Cash +€14,912
up €14,912 (+143%), from €10,397 to €25,310
mainly Receivables within one year (+€36,788) and Depreciation (+€9,601)
- Tangible fixed assets -€8,452
down €8,452 (-21.7%), from €38,907 to €30,456
of which Furniture and vehicles: -€9,395
- Stocks and contracts -€1,330
down €1,330 (-4.9%), from €27,030 to €25,699
- Trade debts -€29,403
down €29,403 (-97.2%), from €30,242 to €838
- Other debts -€9,719
down €9,719 (-42.0%), from €23,119 to €13,400
- Profit (loss) carried forward +€8,668
up €8,668 (+43.0%), from €20,173 to €28,841
- Tax, wage and social debts -€1,203
down €1,203 (-10.1%), from €11,863 to €10,660
of which Taxes: -€603
- Financial charges -€6,344
down €6,344 (-75.9%), from €8,359 to €2,015
of which Non-recurring financial charges: -€6,663
- Depreciation +€5,824
up €5,824 (+154%), from €3,776 to €9,601
- Gross operating margin -€5,101
down €5,101 (-15.0%), from €33,987 to €28,886
- Taxes +€3,967
up €3,967 (+180%), from €2,206 to €6,173
- Purchases and services +€3,956
up €3,956 (+5.2%), from €76,557 to €80,513
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.
Derived cash bridge
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 | €113,154 | €81,496 | -€31,658 | -28.0% |
| Fixed assets | 21/28 | €38,932 | €30,481 | -€8,452 | -21.7% |
| Tangible fixed assets | 22/27 | €38,907 | €30,456 | -€8,452 | -21.7% |
| Plant, machinery and equipment | 23 | - | €944 | +€944 | |
| Furniture and vehicles | 24 | €38,907 | €29,512 | -€9,395 | -24.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €74,222 | €51,016 | -€23,206 | -31.3% |
| Stocks and contracts in progress | 3 | €27,030 | €25,699 | -€1,330 | -4.9% |
| Stocks | 30/36 | €27,030 | €25,699 | -€1,330 | -4.9% |
| Amounts receivable within one year | 40/41 | €36,795 | €7 | -€36,788 | -100.0% |
| Trade receivables | 40 | €30,553 | - | -€30,553 | |
| Other amounts receivable | 41 | €6,242 | €7 | -€6,236 | -99.9% |
| Cash at bank and in hand | 54/58 | €10,397 | €25,310 | +€14,912 | +143% |
| Total equity and liabilities | 10/49 | €113,154 | €81,496 | -€31,658 | -28.0% |
| Equity | 10/15 | €47,280 | €55,949 | +€8,668 | +18.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Share premium | 1100/10 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €8,515 | €8,515 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,515 | €8,515 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,515 | €8,515 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,173 | €28,841 | +€8,668 | +43.0% |
| Amounts payable | 17/49 | €65,873 | €25,548 | -€40,326 | -61.2% |
| Amounts payable after more than one year | 17 | €650 | €650 | = | 0.0% |
| Other amounts payable | 178/9 | €650 | €650 | = | 0.0% |
| Amounts payable within one year | 42/48 | €65,224 | €24,898 | -€40,326 | -61.8% |
| Trade debts | 44 | €30,242 | €838 | -€29,403 | -97.2% |
| Suppliers | 440/4 | €30,242 | €838 | -€29,403 | -97.2% |
| Taxes, remuneration and social security | 45 | €11,863 | €10,660 | -€1,203 | -10.1% |
| Taxes | 450/3 | €9,163 | €8,560 | -€603 | -6.6% |
| Remuneration and social security | 454/9 | €2,700 | €2,100 | -€600 | -22.2% |
| Other amounts payable | 47/48 | €23,119 | €13,400 | -€9,719 | -42.0% |
| Turnover | 70 | €110,545 | €109,399 | -€1,146 | -1.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €76,557 | €80,513 | +€3,956 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,776 | €9,601 | +€5,824 | +154% |
| Other operating charges | 640/8 | €6,180 | €3,971 | -€2,209 | -35.7% |
| Gross operating margin | 9900 | €33,987 | €28,886 | -€5,101 | -15.0% |
| Operating profit (loss) | 9901 | €24,031 | €15,315 | -€8,716 | -36.3% |
| Financial income | 75/76B | €88 | €1,541 | +€1,453 | +1,647% |
| Recurring financial income | 75 | €88 | €72 | -€16 | -17.9% |
| Non-recurring financial income | 76B | €88 | €1,469 | +€1,380 | +1,565% |
| Financial charges | 65/66B | €8,359 | €2,015 | -€6,344 | -75.9% |
| Recurring financial charges | 65 | €684 | €1,003 | +€319 | +46.6% |
| Non-recurring financial charges | 66B | €7,675 | €1,012 | -€6,663 | -86.8% |
| Profit (loss) for the period before taxes | 9903 | €15,760 | €14,841 | -€919 | -5.8% |
| Income taxes | 67/77 | €2,206 | €6,173 | +€3,967 | +180% |
| Profit (loss) for the period | 9904 | €13,555 | €8,668 | -€4,886 | -36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,555 | €8,668 | -€4,886 | -36.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.