J.S TOITURES: 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 TOITURES
Largest movements
- Cash +€77,872
up €77,872 (+68.6%), from €113,448 to €191,320
mainly Depreciation (+€88,423) and Net result for the year (+€55,078)
- Tangible fixed assets -€46,515
down €46,515 (-25.2%), from €184,661 to €138,146
of which Plant, machinery and equipment: -€29,614
- Reserves +€55,077
up €55,077 (+58.8%), from €93,601 to €148,678
- Debts after one year -€42,253
down €42,253 (-22.6%), from €186,803 to €144,550
- Tax, wage and social debts +€17,844
up €17,844 (+177%), from €10,108 to €27,952
of which Taxes: +€14,282
- Gross operating margin +€43,037
up €43,037 (+15.9%), from €270,766 to €313,803
- Taxes +€14,313
up €14,313 (+217%), from €6,584 to €20,897
- Depreciation -€4,286
down €4,286 (-4.6%), from €92,709 to €88,423
- Staff costs -€3,852
down €3,852 (-2.6%), from €146,647 to €142,795
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 | €351,481 | €383,169 | +€31,688 | +9.0% |
| Fixed assets | 21/28 | €185,024 | €138,509 | -€46,515 | -25.1% |
| Tangible fixed assets | 22/27 | €184,661 | €138,146 | -€46,515 | -25.2% |
| Plant, machinery and equipment | 23 | €46,709 | €17,095 | -€29,614 | -63.4% |
| Furniture and vehicles | 24 | €136,759 | €116,461 | -€20,298 | -14.8% |
| Other tangible fixed assets | 26 | €1,193 | €4,590 | +€3,397 | +285% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €166,457 | €244,660 | +€78,203 | +47.0% |
| Stocks and contracts in progress | 3 | €2,300 | €2,414 | +€114 | +5.0% |
| Stocks | 30/36 | €2,300 | €2,414 | +€114 | +5.0% |
| Amounts receivable within one year | 40/41 | €39,586 | €39,179 | -€407 | -1.0% |
| Trade receivables | 40 | €25,033 | €16,165 | -€8,868 | -35.4% |
| Other amounts receivable | 41 | €14,553 | €23,014 | +€8,461 | +58.1% |
| Cash at bank and in hand | 54/58 | €113,448 | €191,320 | +€77,872 | +68.6% |
| Deferred charges and accrued income | 490/1 | €11,123 | €11,747 | +€624 | +5.6% |
| Total equity and liabilities | 10/49 | €351,481 | €383,169 | +€31,688 | +9.0% |
| Equity | 10/15 | €99,601 | €154,678 | +€55,077 | +55.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €93,601 | €148,678 | +€55,077 | +58.8% |
| Distributable reserves | 133 | €93,601 | €148,678 | +€55,077 | +58.8% |
| Amounts payable | 17/49 | €251,880 | €228,491 | -€23,389 | -9.3% |
| Amounts payable after more than one year | 17 | €186,803 | €144,550 | -€42,253 | -22.6% |
| Financial debts | 170/4 | €186,803 | €144,550 | -€42,253 | -22.6% |
| Amounts payable within one year | 42/48 | €64,723 | €83,278 | +€18,555 | +28.7% |
| Current portion of amounts payable after more than one year | 42 | €39,535 | €38,444 | -€1,091 | -2.8% |
| Trade debts | 44 | €10,387 | €13,345 | +€2,958 | +28.5% |
| Suppliers | 440/4 | €10,387 | €13,345 | +€2,958 | +28.5% |
| Taxes, remuneration and social security | 45 | €10,108 | €27,952 | +€17,844 | +177% |
| Taxes | 450/3 | €7,788 | €22,070 | +€14,282 | +183% |
| Remuneration and social security | 454/9 | €2,320 | €5,882 | +€3,562 | +154% |
| Other amounts payable | 47/48 | €4,693 | €3,537 | -€1,156 | -24.6% |
| Accrued charges and deferred income | 492/3 | €354 | €663 | +€309 | +87.3% |
| Non-recurring operating income | 76A | - | €2,258 | +€2,258 | |
| Remuneration, social security and pensions | 62 | €146,647 | €142,795 | -€3,852 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,709 | €88,423 | -€4,286 | -4.6% |
| Other operating charges | 640/8 | €1,099 | €1,473 | +€374 | +34.0% |
| Non-recurring operating charges | 66A | - | €938 | +€938 | |
| Gross operating margin | 9900 | €270,766 | €313,803 | +€43,037 | +15.9% |
| Operating profit (loss) | 9901 | €30,311 | €80,174 | +€49,863 | +165% |
| Financial income | 75/76B | €3,363 | €6,275 | +€2,912 | +86.6% |
| Recurring financial income | 75 | €923 | €3,193 | +€2,270 | +246% |
| Non-recurring financial income | 76B | €2,440 | €3,082 | +€642 | +26.3% |
| Financial charges | 65/66B | €12,250 | €10,474 | -€1,776 | -14.5% |
| Recurring financial charges | 65 | €12,250 | €10,474 | -€1,776 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €21,424 | €75,975 | +€54,551 | +255% |
| Income taxes | 67/77 | €6,584 | €20,897 | +€14,313 | +217% |
| Profit (loss) for the period | 9904 | €14,840 | €55,078 | +€40,238 | +271% |
| Profit (loss) for the period to be appropriated | 9905 | €14,840 | €55,078 | +€40,238 | +271% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.