J.S. - FOURAGE: 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. - FOURAGE
Largest movements
- Cash +€9,877
up €9,877 (+79.2%), from €12,463 to €22,340
mainly Net result for the year (+€8,823) and Receivables within one year (+€5,000)
- Receivables within one year -€5,000
down €5,000 (-50.0%), from €10,000 to €5,000
of which Trade receivables: -€5,000
- Profit (loss) carried forward +€8,823
up €8,823 (+28.4%), from -€31,076 to -€22,253
- Other debts -€4,000
down €4,000 (-94.9%), from €4,215 to €215
- Other operating charges +€184
up €184 (+3.2%), from €5,681 to €5,864
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 | €22,463 | €27,340 | +€4,877 | +21.7% |
| Current assets | 29/58 | €22,463 | €27,340 | +€4,877 | +21.7% |
| Amounts receivable within one year | 40/41 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Trade receivables | 40 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €12,463 | €22,340 | +€9,877 | +79.2% |
| Total equity and liabilities | 10/49 | €22,463 | €27,340 | +€4,877 | +21.7% |
| Equity | 10/15 | €18,248 | €27,071 | +€8,823 | +48.3% |
| Contributions | 10/11 | €43,500 | €43,500 | = | 0.0% |
| Reserves | 13 | €5,824 | €5,824 | = | 0.0% |
| Distributable reserves | 133 | €5,824 | €5,824 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,076 | -€22,253 | +€8,823 | +28.4% |
| Amounts payable | 17/49 | €4,215 | €269 | -€3,946 | -93.6% |
| Amounts payable within one year | 42/48 | €4,215 | €269 | -€3,946 | -93.6% |
| Trade debts | 44 | €0 | €54 | +€54 | |
| Suppliers | 440/4 | €0 | €54 | +€54 | |
| Other amounts payable | 47/48 | €4,215 | €215 | -€4,000 | -94.9% |
| Other operating charges | 640/8 | €5,681 | €5,864 | +€184 | +3.2% |
| Gross operating margin | 9900 | €14,828 | €14,732 | -€96 | -0.6% |
| Operating profit (loss) | 9901 | €9,148 | €8,868 | -€280 | -3.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €9,104 | €8,823 | -€281 | -3.1% |
| Profit (loss) for the period | 9904 | €9,104 | €8,823 | -€281 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,104 | €8,823 | -€281 | -3.1% |
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 28 October 2026 via checked.be.