j & s: 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 & s
Largest movements
- Tangible fixed assets +€7,328
up €7,328 (+36.9%), from €19,846 to €27,174
- Receivables within one year -€7,117
down €7,117 (-4.6%), from €155,266 to €148,149
of which Trade receivables: -€36,880
- Tax, wage and social debts -€11,379
down €11,379 (-22.2%), from €51,316 to €39,937
of which Taxes: -€8,492
- Reserves +€10,892
up €10,892 (+14.5%), from €75,134 to €86,026
- Other debts +€4,951
new in 2024: €4,951
- Advances received -€2,426
down €2,426 (-41.1%), from €5,908 to €3,482
- Gross operating margin -€26,214
down €26,214 (-54.7%), from €47,924 to €21,710
- Depreciation -€9,825
down €9,825 (-80.7%), from €12,180 to €2,356
- Financial income +€6,970
up €6,970 (+243%), from €2,863 to €9,833
of which Non-recurring financial income: +€4,574
- Other operating charges +€4,633
up €4,633 (+359%), from €1,291 to €5,924
- Taxes -€3,267
down €3,267 (-30.2%), from €10,826 to €7,560
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 | €175,330 | €176,142 | +€812 | +0.5% |
| Fixed assets | 21/28 | €19,846 | €27,174 | +€7,328 | +36.9% |
| Tangible fixed assets | 22/27 | €19,846 | €27,174 | +€7,328 | +36.9% |
| Furniture and vehicles | 24 | €19,846 | €27,174 | +€7,328 | +36.9% |
| Current assets | 29/58 | €155,484 | €148,968 | -€6,516 | -4.2% |
| Amounts receivable within one year | 40/41 | €155,266 | €148,149 | -€7,117 | -4.6% |
| Trade receivables | 40 | €84,475 | €47,595 | -€36,880 | -43.7% |
| Other amounts receivable | 41 | €70,791 | €100,554 | +€29,763 | +42.0% |
| Cash at bank and in hand | 54/58 | €1 | €592 | +€591 | +67,980% |
| Deferred charges and accrued income | 490/1 | €218 | €227 | +€9 | +4.2% |
| Total equity and liabilities | 10/49 | €175,330 | €176,142 | +€812 | +0.5% |
| Equity | 10/15 | €75,135 | €86,027 | +€10,892 | +14.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €75,134 | €86,026 | +€10,892 | +14.5% |
| Distributable reserves | 133 | €75,134 | €86,026 | +€10,892 | +14.5% |
| Amounts payable | 17/49 | €100,195 | €90,115 | -€10,080 | -10.1% |
| Amounts payable within one year | 42/48 | €100,195 | €90,115 | -€10,080 | -10.1% |
| Trade debts | 44 | €42,971 | €41,745 | -€1,226 | -2.9% |
| Suppliers | 440/4 | €42,971 | €41,745 | -€1,226 | -2.9% |
| Advances received on contracts in progress | 46 | €5,908 | €3,482 | -€2,426 | -41.1% |
| Taxes, remuneration and social security | 45 | €51,316 | €39,937 | -€11,379 | -22.2% |
| Taxes | 450/3 | €42,102 | €33,610 | -€8,492 | -20.2% |
| Remuneration and social security | 454/9 | €9,214 | €6,328 | -€2,887 | -31.3% |
| Other amounts payable | 47/48 | - | €4,951 | +€4,951 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,180 | €2,356 | -€9,825 | -80.7% |
| Other operating charges | 640/8 | €1,291 | €5,924 | +€4,633 | +359% |
| Non-recurring operating charges | 66A | €1,467 | €3,907 | +€2,440 | +166% |
| Gross operating margin | 9900 | €47,924 | €21,710 | -€26,214 | -54.7% |
| Operating profit (loss) | 9901 | €32,986 | €9,523 | -€23,463 | -71.1% |
| Financial income | 75/76B | €2,863 | €9,833 | +€6,970 | +243% |
| Recurring financial income | 75 | €2,863 | €5,259 | +€2,396 | +83.7% |
| Non-recurring financial income | 76B | - | €4,574 | +€4,574 | |
| Financial charges | 65/66B | €500 | €905 | +€405 | +81.0% |
| Recurring financial charges | 65 | €500 | €905 | +€405 | +81.0% |
| Profit (loss) for the period before taxes | 9903 | €35,349 | €18,451 | -€16,898 | -47.8% |
| Income taxes | 67/77 | €10,826 | €7,560 | -€3,267 | -30.2% |
| Profit (loss) for the period | 9904 | €24,523 | €10,892 | -€13,631 | -55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,523 | €10,892 | -€13,631 | -55.6% |
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 19 October 2026 via checked.be.