J.S. & Co: 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. & Co
Largest movements
- Cash +€40,968
up €40,968 (+322%), from €12,711 to €53,678
mainly Net result for the year (+€41,277) and Tax, wage and social debts (+€10,576)
- Current investments +€15,000
up €15,000 (+20.2%), from €74,316 to €89,316
- Tangible fixed assets -€9,785
down €9,785 (-36.8%), from €26,595 to €16,810
- Reserves +€41,277
up €41,277 (+46.1%), from €89,459 to €130,735
- Tax, wage and social debts +€10,576
up €10,576 (+48.5%), from €21,822 to €32,399
of which Taxes: +€11,047
- Other debts -€6,476
down €6,476 (-40.0%), from €16,185 to €9,709
- Gross operating margin +€13,016
up €13,016 (+26.7%), from €48,780 to €61,796
- Taxes +€2,496
up €2,496 (+25.4%), from €9,832 to €12,328
- Financial income +€1,820
up €1,820 (+1,565%), from €116 to €1,937
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 | €135,585 | €182,327 | +€46,742 | +34.5% |
| Fixed assets | 21/28 | €26,595 | €16,810 | -€9,785 | -36.8% |
| Tangible fixed assets | 22/27 | €26,595 | €16,810 | -€9,785 | -36.8% |
| Furniture and vehicles | 24 | €26,595 | €16,810 | -€9,785 | -36.8% |
| Current assets | 29/58 | €108,991 | €165,517 | +€56,527 | +51.9% |
| Amounts receivable within one year | 40/41 | €16,517 | €18,158 | +€1,642 | +9.9% |
| Trade receivables | 40 | €16,517 | €18,158 | +€1,642 | +9.9% |
| Current investments | 50/53 | €74,316 | €89,316 | +€15,000 | +20.2% |
| Cash at bank and in hand | 54/58 | €12,711 | €53,678 | +€40,968 | +322% |
| Deferred charges and accrued income | 490/1 | €5,447 | €4,365 | -€1,082 | -19.9% |
| Total equity and liabilities | 10/49 | €135,585 | €182,327 | +€46,742 | +34.5% |
| Equity | 10/15 | €94,459 | €135,735 | +€41,277 | +43.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €89,459 | €130,735 | +€41,277 | +46.1% |
| Distributable reserves | 133 | €89,459 | €130,735 | +€41,277 | +46.1% |
| Amounts payable | 17/49 | €41,127 | €46,592 | +€5,465 | +13.3% |
| Amounts payable within one year | 42/48 | €41,127 | €46,592 | +€5,465 | +13.3% |
| Trade debts | 44 | €3,119 | €4,484 | +€1,365 | +43.8% |
| Suppliers | 440/4 | €3,119 | €4,484 | +€1,365 | +43.8% |
| Taxes, remuneration and social security | 45 | €21,822 | €32,399 | +€10,576 | +48.5% |
| Taxes | 450/3 | €18,146 | €29,192 | +€11,047 | +60.9% |
| Remuneration and social security | 454/9 | €3,677 | €3,206 | -€471 | -12.8% |
| Other amounts payable | 47/48 | €16,185 | €9,709 | -€6,476 | -40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,891 | €9,785 | -€106 | -1.1% |
| Gross operating margin | 9900 | €48,780 | €61,796 | +€13,016 | +26.7% |
| Operating profit (loss) | 9901 | €38,889 | €52,011 | +€13,122 | +33.7% |
| Financial income | 75/76B | €116 | €1,937 | +€1,820 | +1,565% |
| Recurring financial income | 75 | €116 | €1,937 | +€1,820 | +1,565% |
| Financial charges | 65/66B | €0 | €343 | +€342 | +228,293% |
| Recurring financial charges | 65 | €0 | €343 | +€342 | +228,293% |
| Profit (loss) for the period before taxes | 9903 | €39,005 | €53,605 | +€14,600 | +37.4% |
| Income taxes | 67/77 | €9,832 | €12,328 | +€2,496 | +25.4% |
| Profit (loss) for the period | 9904 | €29,172 | €41,277 | +€12,104 | +41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,172 | €41,277 | +€12,104 | +41.5% |
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 24 October 2026 via checked.be.