J & S IMPORT: 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 IMPORT
Largest movements
- Receivables within one year +€13,420
up €13,420 (+55.8%), from €24,046 to €37,465
of which Other amounts receivable: +€15,386
- Tangible fixed assets +€4,374
up €4,374 (+4.7%), from €92,746 to €97,120
of which Furniture and vehicles: +€12,828
- Deferred charges and accrued income -€4,351
down €4,351 (-85.7%), from €5,080 to €729
- Reserves +€20,699
up €20,699 (+23.3%), from €88,769 to €109,468
of which Distributable reserves: +€20,699
- Trade debts -€10,321
down €10,321 (-68.0%), from €15,172 to €4,851
- Tax, wage and social debts +€6,635
up €6,635 (+26.2%), from €25,280 to €31,915
of which Taxes: +€11,609
- Debts after one year -€4,165
down €4,165 (-74.7%), from €5,576 to €1,411
- Gross operating margin +€53,943
up €53,943 (+34.6%), from €155,709 to €209,652
- Taxes +€32,796
up €32,796 (+194%), from €16,909 to €49,705
- Staff costs -€11,013
down €11,013 (-15.4%), from €71,436 to €60,423
- Depreciation -€3,658
down €3,658 (-11.7%), from €31,315 to €27,657
- Financial charges -€3,412
down €3,412 (-56.1%), from €6,085 to €2,673
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 | €172,527 | €185,476 | +€12,949 | +7.5% |
| Fixed assets | 21/28 | €92,746 | €97,120 | +€4,374 | +4.7% |
| Tangible fixed assets | 22/27 | €92,746 | €97,120 | +€4,374 | +4.7% |
| Land and buildings | 22 | €17,856 | €12,237 | -€5,619 | -31.5% |
| Plant, machinery and equipment | 23 | €11,742 | €15,013 | +€3,271 | +27.9% |
| Furniture and vehicles | 24 | €18,438 | €31,266 | +€12,828 | +69.6% |
| Other tangible fixed assets | 26 | €44,709 | €38,604 | -€6,105 | -13.7% |
| Current assets | 29/58 | €79,782 | €88,356 | +€8,574 | +10.7% |
| Stocks and contracts in progress | 3 | €9,214 | €9,033 | -€181 | -2.0% |
| Stocks | 30/36 | €9,214 | €9,033 | -€181 | -2.0% |
| Amounts receivable within one year | 40/41 | €24,046 | €37,465 | +€13,420 | +55.8% |
| Trade receivables | 40 | €3,968 | €2,002 | -€1,966 | -49.5% |
| Other amounts receivable | 41 | €20,077 | €35,463 | +€15,386 | +76.6% |
| Cash at bank and in hand | 54/58 | €41,442 | €41,129 | -€313 | -0.8% |
| Deferred charges and accrued income | 490/1 | €5,080 | €729 | -€4,351 | -85.7% |
| Total equity and liabilities | 10/49 | €172,527 | €185,476 | +€12,949 | +7.5% |
| Equity | 10/15 | €122,435 | €143,134 | +€20,699 | +16.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €88,769 | €109,468 | +€20,699 | +23.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €88,769 | €109,468 | +€20,699 | +23.3% |
| Profit (loss) carried forward | 14 | €15,074 | €15,074 | = | 0.0% |
| Amounts payable | 17/49 | €50,092 | €42,342 | -€7,750 | -15.5% |
| Amounts payable after more than one year | 17 | €5,576 | €1,411 | -€4,165 | -74.7% |
| Financial debts | 170/4 | €5,576 | €1,411 | -€4,165 | -74.7% |
| Amounts payable within one year | 42/48 | €44,516 | €40,931 | -€3,585 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €4,064 | €4,165 | +€101 | +2.5% |
| Trade debts | 44 | €15,172 | €4,851 | -€10,321 | -68.0% |
| Suppliers | 440/4 | €15,172 | €4,851 | -€10,321 | -68.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €25,280 | €31,915 | +€6,635 | +26.2% |
| Taxes | 450/3 | €20,306 | €31,915 | +€11,609 | +57.2% |
| Remuneration and social security | 454/9 | €4,974 | - | -€4,974 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €49,196 | +€49,196 | |
| Remuneration, social security and pensions | 62 | €71,436 | €60,423 | -€11,013 | -15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,315 | €27,657 | -€3,658 | -11.7% |
| Other operating charges | 640/8 | €3,289 | €3,041 | -€247 | -7.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €155,709 | €209,652 | +€53,943 | +34.6% |
| Operating profit (loss) | 9901 | €49,670 | €118,531 | +€68,861 | +139% |
| Financial income | 75/76B | €1,583 | €4,046 | +€2,462 | +156% |
| Recurring financial income | 75 | €1,583 | €4,046 | +€2,462 | +156% |
| Financial charges | 65/66B | €6,085 | €2,673 | -€3,412 | -56.1% |
| Recurring financial charges | 65 | €6,085 | €2,673 | -€3,412 | -56.1% |
| Profit (loss) for the period before taxes | 9903 | €45,168 | €119,904 | +€74,735 | +165% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €16,909 | €49,705 | +€32,796 | +194% |
| Profit (loss) for the period | 9904 | €28,260 | €70,199 | +€41,939 | +148% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €28,260 | €70,199 | +€41,939 | +148% |
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 17 October 2026 via checked.be.