J.S.SOLUTIONS: 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.SOLUTIONS
Largest movements
- Stocks and contracts +€320,405
up €320,405 (+43.2%), from €741,256 to €1.1m
- Tangible fixed assets -€230,164
down €230,164 (-16.3%), from €1.4m to €1.2m
of which Land and buildings: -€222,114
- Cash -€37,364
down €37,364 (-23.9%), from €156,187 to €118,824
mainly Stocks and contracts (-€320,405) and Debts after one year (-€155,804)
- Receivables within one year -€33,172
down €33,172 (-28.8%), from €115,006 to €81,834
of which Trade receivables: -€26,489
- Reserves +€209,061
up €209,061 (+20.9%), from €998,964 to €1.2m
- Debts after one year -€155,804
down €155,804 (-15.4%), from €1.0m to €854,348
- Gross operating margin +€38,098
up €38,098 (+8.6%), from €443,199 to €481,296
- Other operating charges +€18,482
up €18,482 (+155%), from €11,893 to €30,375
- Depreciation -€17,208
down €17,208 (-26.3%), from €65,527 to €48,319
- Financial charges -€7,748
down €7,748 (-23.2%), from €33,414 to €25,666
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 | €2,434,367 | €2,454,437 | +€20,071 | +0.8% |
| Fixed assets | 21/28 | €1,416,575 | €1,186,553 | -€230,022 | -16.2% |
| Tangible fixed assets | 22/27 | €1,412,350 | €1,182,186 | -€230,164 | -16.3% |
| Land and buildings | 22 | €1,354,987 | €1,132,873 | -€222,114 | -16.4% |
| Plant, machinery and equipment | 23 | €5,759 | €5,497 | -€261 | -4.5% |
| Furniture and vehicles | 24 | €51,604 | €43,815 | -€7,789 | -15.1% |
| Financial fixed assets | 28 | €4,226 | €4,367 | +€141 | +3.3% |
| Current assets | 29/58 | €1,017,791 | €1,267,884 | +€250,093 | +24.6% |
| Stocks and contracts in progress | 3 | €741,256 | €1,061,661 | +€320,405 | +43.2% |
| Stocks | 30/36 | €741,256 | €1,061,661 | +€320,405 | +43.2% |
| Amounts receivable within one year | 40/41 | €115,006 | €81,834 | -€33,172 | -28.8% |
| Trade receivables | 40 | €100,779 | €74,290 | -€26,489 | -26.3% |
| Other amounts receivable | 41 | €14,227 | €7,544 | -€6,683 | -47.0% |
| Cash at bank and in hand | 54/58 | €156,187 | €118,824 | -€37,364 | -23.9% |
| Deferred charges and accrued income | 490/1 | €5,341 | €5,565 | +€224 | +4.2% |
| Total equity and liabilities | 10/49 | €2,434,367 | €2,454,437 | +€20,071 | +0.8% |
| Equity | 10/15 | €1,017,564 | €1,226,625 | +€209,061 | +20.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €998,964 | €1,208,025 | +€209,061 | +20.9% |
| Distributable reserves | 133 | €998,964 | €1,208,025 | +€209,061 | +20.9% |
| Amounts payable | 17/49 | €1,416,802 | €1,227,812 | -€188,990 | -13.3% |
| Amounts payable after more than one year | 17 | €1,010,152 | €854,348 | -€155,804 | -15.4% |
| Financial debts | 170/4 | €1,010,152 | €854,348 | -€155,804 | -15.4% |
| Amounts payable within one year | 42/48 | €403,343 | €370,744 | -€32,599 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €177,369 | €165,780 | -€11,589 | -6.5% |
| Trade debts | 44 | €70,010 | €49,743 | -€20,267 | -28.9% |
| Suppliers | 440/4 | €70,010 | €49,743 | -€20,267 | -28.9% |
| Advances received on contracts in progress | 46 | - | €13,927 | +€13,927 | |
| Taxes, remuneration and social security | 45 | €155,964 | €141,294 | -€14,670 | -9.4% |
| Taxes | 450/3 | €150,428 | €137,033 | -€13,395 | -8.9% |
| Remuneration and social security | 454/9 | €5,536 | €4,261 | -€1,275 | -23.0% |
| Accrued charges and deferred income | 492/3 | €3,308 | €2,720 | -€587 | -17.8% |
| Remuneration, social security and pensions | 62 | €34,384 | €34,401 | +€16 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,527 | €48,319 | -€17,208 | -26.3% |
| Other operating charges | 640/8 | €11,893 | €30,375 | +€18,482 | +155% |
| Gross operating margin | 9900 | €443,199 | €481,296 | +€38,098 | +8.6% |
| Operating profit (loss) | 9901 | €331,395 | €368,202 | +€36,807 | +11.1% |
| Financial income | 75/76B | €1,737 | €2,374 | +€637 | +36.7% |
| Recurring financial income | 75 | €1,737 | €2,374 | +€637 | +36.7% |
| Financial charges | 65/66B | €33,414 | €25,666 | -€7,748 | -23.2% |
| Recurring financial charges | 65 | €33,414 | €25,666 | -€7,748 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €299,718 | €344,911 | +€45,192 | +15.1% |
| Income taxes | 67/77 | €100,636 | €104,271 | +€3,634 | +3.6% |
| Profit (loss) for the period | 9904 | €199,082 | €240,640 | +€41,558 | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €199,082 | €240,640 | +€41,558 | +20.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.