J & S CONCEPTS: 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 CONCEPTS
Largest movements
- Financial fixed assets -€3,000
down €3,000 (-63.2%), from €4,750 to €1,750
- Receivables within one year -€440
down €440 (-6.1%), from €7,228 to €6,787
of which Other amounts receivable: -€1,742
- Other debts -€3,000
down €3,000 (-58.3%), from €5,150 to €2,150
- Trade debts -€699
down €699 (-100%), from €699 to €0
- Reserves +€443
up €443 (+34.0%), from €1,304 to €1,747
- Gross operating margin -€237
down €237 (-23.0%), from €1,029 to €792
- Other operating charges +€124
new in 2025: €124
- Taxes -€69
down €69 (-36.4%), from €189 to €120
- Financial charges +€21
up €21 (+25.8%), from €83 to €105
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 | €11,979 | €8,654 | -€3,325 | -27.8% |
| Fixed assets | 21/28 | €4,750 | €1,750 | -€3,000 | -63.2% |
| Financial fixed assets | 28 | €4,750 | €1,750 | -€3,000 | -63.2% |
| Current assets | 29/58 | €7,229 | €6,904 | -€325 | -4.5% |
| Amounts receivable within one year | 40/41 | €7,228 | €6,787 | -€440 | -6.1% |
| Trade receivables | 40 | €1,698 | €3,000 | +€1,302 | +76.7% |
| Other amounts receivable | 41 | €5,529 | €3,787 | -€1,742 | -31.5% |
| Cash at bank and in hand | 54/58 | €1 | €117 | +€115 | +8,740% |
| Total equity and liabilities | 10/49 | €11,979 | €8,654 | -€3,325 | -27.8% |
| Equity | 10/15 | €5,804 | €6,247 | +€443 | +7.6% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €1,304 | €1,747 | +€443 | +34.0% |
| Distributable reserves | 133 | €1,304 | €1,747 | +€443 | +34.0% |
| Amounts payable | 17/49 | €6,175 | €2,407 | -€3,768 | -61.0% |
| Amounts payable within one year | 42/48 | €6,175 | €2,407 | -€3,768 | -61.0% |
| Trade debts | 44 | €699 | €0 | -€699 | -100% |
| Suppliers | 440/4 | €699 | €0 | -€699 | -100% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €326 | €257 | -€69 | -21.1% |
| Taxes | 450/3 | €326 | €257 | -€69 | -21.1% |
| Other amounts payable | 47/48 | €5,150 | €2,150 | -€3,000 | -58.3% |
| Other operating charges | 640/8 | - | €124 | +€124 | |
| Gross operating margin | 9900 | €1,029 | €792 | -€237 | -23.0% |
| Operating profit (loss) | 9901 | €1,029 | €668 | -€361 | -35.1% |
| Financial charges | 65/66B | €83 | €105 | +€21 | +25.8% |
| Recurring financial charges | 65 | €83 | €105 | +€21 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €946 | €564 | -€383 | -40.4% |
| Income taxes | 67/77 | €189 | €120 | -€69 | -36.4% |
| Profit (loss) for the period | 9904 | €757 | €443 | -€314 | -41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €757 | €443 | -€314 | -41.4% |
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 15 October 2026 via checked.be.