J.S. 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. SERVICES
Largest movements
- Receivables within one year -€92,902
down €92,902 (-54.4%), from €170,784 to €77,881
of which Trade receivables: -€92,902
- Cash +€22,878
up €22,878 (+5.9%), from €388,406 to €411,284
mainly Receivables within one year (+€92,902) and Net result for the year (+€25,102)
- Trade debts -€96,836
down €96,836 (-71.5%), from €135,371 to €38,535
- Reserves +€25,102
up €25,102 (+43.8%), from €57,260 to €82,362
of which Distributable reserves: +€25,102
- Gross operating margin +€24,290
up €24,290 (+95.9%), from €25,329 to €49,619
- Taxes +€9,562
up €9,562 (+248.5%), from €3,848 to €13,410
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 | €609,465 | €542,515 | -€66,950 | -11.0% |
| Fixed assets | 21/28 | €49,790 | €52,594 | +€2,805 | +5.6% |
| Tangible fixed assets | 22/27 | €34,916 | €37,721 | +€2,805 | +8.0% |
| Land and buildings | 22 | €16,088 | €14,088 | -€2,000 | -12.4% |
| Plant, machinery and equipment | 23 | €2,778 | €1,698 | -€1,080 | -38.9% |
| Furniture and vehicles | 24 | €16,050 | €21,935 | +€5,885 | +36.7% |
| Financial fixed assets | 28 | €14,874 | €14,874 | = | 0.0% |
| Current assets | 29/58 | €559,676 | €489,921 | -€69,755 | -12.5% |
| Amounts receivable within one year | 40/41 | €170,784 | €77,881 | -€92,902 | -54.4% |
| Trade receivables | 40 | €129,191 | €36,288 | -€92,902 | -71.9% |
| Other amounts receivable | 41 | €41,593 | €41,593 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €388,406 | €411,284 | +€22,878 | +5.9% |
| Deferred charges and accrued income | 490/1 | €486 | €755 | +€269 | +55.4% |
| Total equity and liabilities | 10/49 | €609,465 | €542,515 | -€66,950 | -11.0% |
| Equity | 10/15 | €460,790 | €485,891 | +€25,102 | +5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,260 | €82,362 | +€25,102 | +43.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €55,400 | €80,502 | +€25,102 | +45.3% |
| Profit (loss) carried forward | 14 | €384,930 | €384,930 | = | 0.0% |
| Amounts payable | 17/49 | €148,675 | €56,623 | -€92,052 | -61.9% |
| Amounts payable within one year | 42/48 | €148,675 | €56,623 | -€92,052 | -61.9% |
| Current portion of amounts payable after more than one year | 42 | €3,333 | €3,333 | = | 0.0% |
| Trade debts | 44 | €135,371 | €38,535 | -€96,836 | -71.5% |
| Suppliers | 440/4 | €135,371 | €38,535 | -€96,836 | -71.5% |
| Taxes, remuneration and social security | 45 | €9,926 | €14,755 | +€4,829 | +48.6% |
| Taxes | 450/3 | €9,926 | €14,755 | +€4,829 | +48.6% |
| Other amounts payable | 47/48 | €45 | - | -€45 | |
| Non-recurring operating income | 76A | €137 | €4,002 | +€3,865 | +2818.9% |
| Remuneration, social security and pensions | 62 | €2,160 | €1,978 | -€182 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,627 | €5,026 | +€399 | +8.6% |
| Other operating charges | 640/8 | €1,865 | €1,868 | +€3 | +0.2% |
| Non-recurring operating charges | 66A | €5,542 | €689 | -€4,853 | -87.6% |
| Gross operating margin | 9900 | €25,329 | €49,619 | +€24,290 | +95.9% |
| Operating profit (loss) | 9901 | €11,135 | €40,058 | +€28,923 | +259.8% |
| Financial income | 75/76B | €1,320 | €1,632 | +€311 | +23.6% |
| Recurring financial income | 75 | €1,320 | €1,632 | +€311 | +23.6% |
| Financial charges | 65/66B | €3,180 | €3,179 | -€1 | 0.0% |
| Recurring financial charges | 65 | €3,180 | €3,179 | -€1 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €9,275 | €38,511 | +€29,236 | +315.2% |
| Income taxes | 67/77 | €3,848 | €13,410 | +€9,562 | +248.5% |
| Profit (loss) for the period | 9904 | €5,427 | €25,102 | +€19,674 | +362.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,427 | €25,102 | +€19,674 | +362.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.