J&S trading: 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 trading
Largest movements
- Tangible fixed assets -€54,212
down €54,212 (-14.1%), from €384,453 to €330,241
of which Plant, machinery and equipment: -€79,936
- Cash +€53,883
up €53,883 (+60.6%), from €88,981 to €142,864
mainly Depreciation (+€143,398) and Net result for the year (+€49,269)
- Receivables within one year -€11,198
down €11,198 (-14.9%), from €75,375 to €64,177
of which Other amounts receivable: -€20,719
- Accrued charges and deferred income -€65,000
down €65,000 (-100%), from €65,000 to €0
- Reserves +€49,269
up €49,269 (+16.1%), from €306,010 to €355,279
- Trade debts +€48,822
up €48,822 (+446%), from €10,940 to €59,762
- Debts after one year -€45,267
down €45,267 (-38.0%), from €119,194 to €73,927
- Gross operating margin -€252,900
down €252,900 (-52.8%), from €479,150 to €226,250
- Staff costs -€16,469
down €16,469 (-56.7%), from €29,047 to €12,578
- Taxes +€11,650
new in 2025: €11,650
- Depreciation +€6,474
up €6,474 (+4.7%), from €136,924 to €143,398
- Financial charges +€4,947
up €4,947 (+198%), from €2,498 to €7,445
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 | €548,809 | €537,282 | -€11,527 | -2.1% |
| Fixed assets | 21/28 | €384,453 | €330,241 | -€54,212 | -14.1% |
| Tangible fixed assets | 22/27 | €384,453 | €330,241 | -€54,212 | -14.1% |
| Land and buildings | 22 | €3,966 | €51,322 | +€47,356 | +1,194% |
| Plant, machinery and equipment | 23 | €239,544 | €159,608 | -€79,936 | -33.4% |
| Furniture and vehicles | 24 | €140,943 | €119,311 | -€21,632 | -15.3% |
| Current assets | 29/58 | €164,356 | €207,041 | +€42,685 | +26.0% |
| Amounts receivable within one year | 40/41 | €75,375 | €64,177 | -€11,198 | -14.9% |
| Trade receivables | 40 | €35,730 | €45,250 | +€9,521 | +26.6% |
| Other amounts receivable | 41 | €39,646 | €18,927 | -€20,719 | -52.3% |
| Cash at bank and in hand | 54/58 | €88,981 | €142,864 | +€53,883 | +60.6% |
| Total equity and liabilities | 10/49 | €548,809 | €537,282 | -€11,527 | -2.1% |
| Equity | 10/15 | €308,010 | €357,279 | +€49,269 | +16.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €306,010 | €355,279 | +€49,269 | +16.1% |
| Distributable reserves | 133 | €306,010 | €355,279 | +€49,269 | +16.1% |
| Amounts payable | 17/49 | €240,799 | €180,004 | -€60,796 | -25.2% |
| Amounts payable after more than one year | 17 | €119,194 | €73,927 | -€45,267 | -38.0% |
| Financial debts | 170/4 | €119,194 | €73,927 | -€45,267 | -38.0% |
| Amounts payable within one year | 42/48 | €56,605 | €106,077 | +€49,471 | +87.4% |
| Current portion of amounts payable after more than one year | 42 | €43,141 | €45,267 | +€2,127 | +4.9% |
| Trade debts | 44 | €10,940 | €59,762 | +€48,822 | +446% |
| Suppliers | 440/4 | €10,940 | €59,762 | +€48,822 | +446% |
| Taxes, remuneration and social security | 45 | - | €371 | +€371 | |
| Remuneration and social security | 454/9 | - | €371 | +€371 | |
| Other amounts payable | 47/48 | €2,525 | €676 | -€1,848 | -73.2% |
| Accrued charges and deferred income | 492/3 | €65,000 | €0 | -€65,000 | -100% |
| Remuneration, social security and pensions | 62 | €29,047 | €12,578 | -€16,469 | -56.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €136,924 | €143,398 | +€6,474 | +4.7% |
| Other operating charges | 640/8 | €4,671 | €1,911 | -€2,759 | -59.1% |
| Gross operating margin | 9900 | €479,150 | €226,250 | -€252,900 | -52.8% |
| Operating profit (loss) | 9901 | €308,508 | €68,363 | -€240,145 | -77.8% |
| Financial charges | 65/66B | €2,498 | €7,445 | +€4,947 | +198% |
| Recurring financial charges | 65 | €2,498 | €7,445 | +€4,947 | +198% |
| Profit (loss) for the period before taxes | 9903 | €306,010 | €60,919 | -€245,091 | -80.1% |
| Income taxes | 67/77 | - | €11,650 | +€11,650 | |
| Profit (loss) for the period | 9904 | €306,010 | €49,269 | -€256,741 | -83.9% |
| Profit (loss) for the period to be appropriated | 9905 | €306,010 | €49,269 | -€256,741 | -83.9% |
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 24 October 2026 via checked.be.