J.S. DECOS: 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. DECOS
Largest movements
- Cash -€16,428
down €16,428 (-59.8%), from €27,470 to €11,042
mainly Other debts (-€13,016) and Net result for the year (-€10,449)
- Tangible fixed assets -€5,599
down €5,599 (-35.4%), from €15,822 to €10,223
of which Plant, machinery and equipment: -€4,952
- Receivables within one year -€3,330
down €3,330 (-88.0%), from €3,785 to €455
of which Trade receivables: -€2,519
- Other debts -€13,016
down €13,016 (-40.2%), from €32,356 to €19,340
- Profit (loss) carried forward -€10,449
down €10,449 (-9,557%), from -€109 to -€10,558
- Trade debts -€1,880
down €1,880 (-51.4%), from €3,656 to €1,776
of which Suppliers: -€2,728
- Gross operating margin -€16,109
down €16,109, from €12,097 to -€4,012
- Write-downs -€5,583
down €5,583 (-100%), from €5,583 to €0
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 | €54,520 | €29,164 | -€25,356 | -46.5% |
| Fixed assets | 21/28 | €15,822 | €10,223 | -€5,599 | -35.4% |
| Tangible fixed assets | 22/27 | €15,822 | €10,223 | -€5,599 | -35.4% |
| Plant, machinery and equipment | 23 | €14,439 | €9,487 | -€4,952 | -34.3% |
| Furniture and vehicles | 24 | €1,383 | €736 | -€647 | -46.8% |
| Current assets | 29/58 | €38,698 | €18,941 | -€19,757 | -51.1% |
| Stocks and contracts in progress | 3 | €7,443 | €7,443 | = | 0.0% |
| Stocks | 30/36 | €7,443 | €7,443 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,785 | €455 | -€3,330 | -88.0% |
| Trade receivables | 40 | €2,819 | €300 | -€2,519 | -89.4% |
| Other amounts receivable | 41 | €966 | €155 | -€811 | -83.9% |
| Cash at bank and in hand | 54/58 | €27,470 | €11,042 | -€16,428 | -59.8% |
| Total equity and liabilities | 10/49 | €54,520 | €29,164 | -€25,356 | -46.5% |
| Equity | 10/15 | €17,899 | €7,450 | -€10,449 | -58.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €5,609 | €5,609 | = | 0.0% |
| Distributable reserves | 133 | €5,609 | €5,609 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109 | -€10,558 | -€10,449 | -9,557% |
| Amounts payable | 17/49 | €36,621 | €21,714 | -€14,907 | -40.7% |
| Amounts payable within one year | 42/48 | €36,050 | €21,116 | -€14,934 | -41.4% |
| Trade debts | 44 | €3,656 | €1,776 | -€1,880 | -51.4% |
| Suppliers | 440/4 | €3,656 | €928 | -€2,728 | -74.6% |
| Bills of exchange payable | 441 | - | €848 | +€848 | |
| Taxes, remuneration and social security | 45 | €38 | €0 | -€38 | -100% |
| Taxes | 450/3 | €38 | €0 | -€38 | -100% |
| Other amounts payable | 47/48 | €32,356 | €19,340 | -€13,016 | -40.2% |
| Accrued charges and deferred income | 492/3 | €571 | €598 | +€27 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,599 | €5,599 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,583 | €0 | -€5,583 | -100% |
| Other operating charges | 640/8 | €623 | €578 | -€45 | -7.2% |
| Gross operating margin | 9900 | €12,097 | -€4,012 | -€16,109 | |
| Operating profit (loss) | 9901 | €293 | -€10,189 | -€10,482 | |
| Financial charges | 65/66B | €364 | €260 | -€104 | -28.6% |
| Recurring financial charges | 65 | €364 | €260 | -€104 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | -€71 | -€10,449 | -€10,378 | -14,634% |
| Income taxes | 67/77 | €38 | €0 | -€38 | -100% |
| Profit (loss) for the period | 9904 | -€109 | -€10,449 | -€10,340 | -9,457% |
| Profit (loss) for the period to be appropriated | 9905 | -€109 | -€10,449 | -€10,340 | -9,457% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.