J&S AUTOS: 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 AUTOS
Largest movements
- Cash -€38,931
down €38,931 (-85.6%), from €45,473 to €6,542
mainly Net result for the year (-€16,589) and Trade debts (-€9,827)
- Stocks and contracts +€8,112
up €8,112 (+72.7%), from €11,150 to €19,262
- Receivables within one year +€1,752
up €1,752 (+461%), from €380 to €2,132
of which Other amounts receivable: +€1,119
- Profit (loss) carried forward -€16,589
down €16,589 (-622%), from -€2,669 to -€19,258
- Trade debts -€9,827
down €9,827 (-60.4%), from €16,269 to €6,442
- Tax, wage and social debts -€8,368
down €8,368 (-83.8%), from €9,991 to €1,623
- Other debts +€6,011
up €6,011 (+21.1%), from €28,485 to €34,496
- Gross operating margin -€4,719
down €4,719 (-43.6%), from -€10,818 to -€15,537
- Other operating charges -€1,206
no longer reported in 2025 (was €1,206)
- Taxes +€214
up €214 (+77.1%), from €277 to €491
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 | €59,170 | €30,396 | -€28,773 | -48.6% |
| Fixed assets | 21/28 | €1,500 | €1,500 | = | 0.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €57,670 | €28,896 | -€28,773 | -49.9% |
| Stocks and contracts in progress | 3 | €11,150 | €19,262 | +€8,112 | +72.7% |
| Stocks | 30/36 | €11,150 | €19,262 | +€8,112 | +72.7% |
| Amounts receivable within one year | 40/41 | €380 | €2,132 | +€1,752 | +461% |
| Trade receivables | 40 | €380 | €1,013 | +€633 | +166% |
| Other amounts receivable | 41 | - | €1,119 | +€1,119 | |
| Cash at bank and in hand | 54/58 | €45,473 | €6,542 | -€38,931 | -85.6% |
| Deferred charges and accrued income | 490/1 | €667 | €961 | +€295 | +44.2% |
| Total equity and liabilities | 10/49 | €59,170 | €30,396 | -€28,773 | -48.6% |
| Equity | 10/15 | €4,425 | -€12,164 | -€16,589 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €894 | €894 | = | 0.0% |
| Non-distributable reserves | 130/1 | €894 | €894 | = | 0.0% |
| Reserves not available under the articles | 1311 | €894 | €894 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,669 | -€19,258 | -€16,589 | -622% |
| Amounts payable | 17/49 | €54,745 | €42,560 | -€12,184 | -22.3% |
| Amounts payable within one year | 42/48 | €54,745 | €42,560 | -€12,184 | -22.3% |
| Trade debts | 44 | €16,269 | €6,442 | -€9,827 | -60.4% |
| Suppliers | 440/4 | €16,269 | €6,442 | -€9,827 | -60.4% |
| Taxes, remuneration and social security | 45 | €9,991 | €1,623 | -€8,368 | -83.8% |
| Taxes | 450/3 | €9,991 | €1,623 | -€8,368 | -83.8% |
| Other amounts payable | 47/48 | €28,485 | €34,496 | +€6,011 | +21.1% |
| Other operating charges | 640/8 | €1,206 | - | -€1,206 | |
| Gross operating margin | 9900 | -€10,818 | -€15,537 | -€4,719 | -43.6% |
| Operating profit (loss) | 9901 | -€12,024 | -€15,537 | -€3,513 | -29.2% |
| Financial income | 75/76B | €0 | €93 | +€93 | +933,500% |
| Recurring financial income | 75 | €0 | €93 | +€93 | +933,500% |
| Financial charges | 65/66B | €542 | €654 | +€112 | +20.6% |
| Recurring financial charges | 65 | €542 | €654 | +€112 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,566 | -€16,098 | -€3,532 | -28.1% |
| Income taxes | 67/77 | €277 | €491 | +€214 | +77.1% |
| Profit (loss) for the period | 9904 | -€12,844 | -€16,589 | -€3,745 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,844 | -€16,589 | -€3,745 | -29.2% |
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 25 October 2026 via checked.be.