J.S. OFFSET SERVICES: what changed
Two fiscal 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. OFFSET SERVICES
Largest movements
- Current investments +€36,057
up €36,057 (+60.9%), from €59,181 to €95,237
- Cash -€27,834
down €27,834 (-22.4%), from €124,229 to €96,395
mainly Current investments (-€36,057) and Debts after one year (-€16,392)
- Tangible fixed assets -€18,838
down €18,838 (-30.8%), from €61,161 to €42,323
of which Furniture and vehicles: -€18,718
- Receivables within one year +€9,664
up €9,664 (+18.0%), from €53,603 to €63,267
of which Other amounts receivable: +€13,451
- Stocks and contracts -€6,561
down €6,561 (-11.4%), from €57,430 to €50,869
- Debts after one year -€16,392
down €16,392 (-45.1%), from €36,359 to €19,966
- Reserves +€16,010
up €16,010 (+6.2%), from €256,605 to €272,615
of which Distributable reserves: +€16,010
- Other debts -€3,647
down €3,647 (-19.2%), from €18,961 to €15,313
- Financial income -€10,593
down €10,593 (-95.9%), from €11,046 to €454
- Depreciation +€6,905
up €6,905 (+57.9%), from €11,933 to €18,838
- Taxes -€6,897
down €6,897 (-37.4%), from €18,428 to €11,530
- Financial charges +€5,250
up €5,250 (+406.3%), from €1,292 to €6,542
- Gross operating margin +€896
up €896 (+1.5%), from €60,909 to €61,806
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.
Cash bridge derived
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 | €356,486 | €348,950 | -€7,535 | -2.1% |
| Fixed assets | 21/28 | €61,161 | €42,323 | -€18,838 | -30.8% |
| Tangible fixed assets | 22/27 | €61,161 | €42,323 | -€18,838 | -30.8% |
| Furniture and vehicles | 24 | €60,982 | €42,264 | -€18,718 | -30.7% |
| Other tangible fixed assets | 26 | €179 | €60 | -€120 | -66.7% |
| Current assets | 29/58 | €295,325 | €306,627 | +€11,302 | +3.8% |
| Stocks and contracts in progress | 3 | €57,430 | €50,869 | -€6,561 | -11.4% |
| Stocks | 30/36 | €57,430 | €50,869 | -€6,561 | -11.4% |
| Amounts receivable within one year | 40/41 | €53,603 | €63,267 | +€9,664 | +18.0% |
| Trade receivables | 40 | €53,603 | €49,816 | -€3,787 | -7.1% |
| Other amounts receivable | 41 | - | €13,451 | +€13,451 | |
| Current investments | 50/53 | €59,181 | €95,237 | +€36,057 | +60.9% |
| Cash at bank and in hand | 54/58 | €124,229 | €96,395 | -€27,834 | -22.4% |
| Deferred charges and accrued income | 490/1 | €883 | €859 | -€24 | -2.7% |
| Total equity and liabilities | 10/49 | €356,486 | €348,950 | -€7,535 | -2.1% |
| Equity | 10/15 | €269,005 | €285,015 | +€16,010 | +6.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €256,605 | €272,615 | +€16,010 | +6.2% |
| Tax-exempt reserves | 132 | €24,074 | €24,074 | = | 0.0% |
| Distributable reserves | 133 | €232,531 | €248,541 | +€16,010 | +6.9% |
| Amounts payable | 17/49 | €87,481 | €63,936 | -€23,545 | -26.9% |
| Amounts payable after more than one year | 17 | €36,359 | €19,966 | -€16,392 | -45.1% |
| Financial debts | 170/4 | €36,359 | €19,966 | -€16,392 | -45.1% |
| Amounts payable within one year | 42/48 | €51,122 | €43,969 | -€7,153 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €17,180 | €16,392 | -€788 | -4.6% |
| Trade debts | 44 | €10,253 | €10,144 | -€108 | -1.1% |
| Suppliers | 440/4 | €10,253 | €10,144 | -€108 | -1.1% |
| Taxes, remuneration and social security | 45 | €4,728 | €2,119 | -€2,609 | -55.2% |
| Taxes | 450/3 | €4,728 | €2,119 | -€2,609 | -55.2% |
| Other amounts payable | 47/48 | €18,961 | €15,313 | -€3,647 | -19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,933 | €18,838 | +€6,905 | +57.9% |
| Other operating charges | 640/8 | €1,388 | €758 | -€630 | -45.4% |
| Gross operating margin | 9900 | €60,909 | €61,806 | +€896 | +1.5% |
| Operating profit (loss) | 9901 | €47,588 | €42,210 | -€5,378 | -11.3% |
| Financial income | 75/76B | €11,046 | €454 | -€10,593 | -95.9% |
| Recurring financial income | 75 | €11,046 | €454 | -€10,593 | -95.9% |
| Financial charges | 65/66B | €1,292 | €6,542 | +€5,250 | +406.3% |
| Recurring financial charges | 65 | €1,292 | €6,542 | +€5,250 | +406.3% |
| Profit (loss) for the period before taxes | 9903 | €57,343 | €36,122 | -€21,221 | -37.0% |
| Income taxes | 67/77 | €18,428 | €11,530 | -€6,897 | -37.4% |
| Profit (loss) for the period | 9904 | €38,915 | €24,592 | -€14,323 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,915 | €24,592 | -€14,323 | -36.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.