J3S PROJECTS: 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.
J3S PROJECTS
Largest movements
- Cash +€22,142
up €22,142 (+114.9%), from €19,277 to €41,419
mainly Net result for the year (+€22,140) and Other debts (+€2,883)
- Deferred charges and accrued income +€1,037
up €1,037 (+32.0%), from €3,242 to €4,279
- Receivables within one year +€726
up €726 (+5.4%), from €13,431 to €14,157
- Profit (loss) carried forward +€21,307
up €21,307 (+443.0%), from €4,810 to €26,117
- Other debts +€2,883
up €2,883 (+3049.2%), from €95 to €2,978
- Debts after one year -€1,693
down €1,693 (-12.7%), from €13,372 to €11,679
- Tax, wage and social debts +€1,218
up €1,218 (+11.0%), from €11,059 to €12,277
- Gross operating margin +€24,362
up €24,362 (+298.9%), from €8,150 to €32,512
- Taxes +€5,353
up €5,353 (+249.9%), from €2,142 to €7,495
- Financial charges +€1,565
up €1,565 (+191.1%), from €819 to €2,384
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 | €35,950 | €59,855 | +€23,905 | +66.5% |
| Current assets | 29/58 | €35,950 | €59,855 | +€23,905 | +66.5% |
| Amounts receivable within one year | 40/41 | €13,431 | €14,157 | +€726 | +5.4% |
| Trade receivables | 40 | €13,431 | €14,157 | +€726 | +5.4% |
| Cash at bank and in hand | 54/58 | €19,277 | €41,419 | +€22,142 | +114.9% |
| Deferred charges and accrued income | 490/1 | €3,242 | €4,279 | +€1,037 | +32.0% |
| Total equity and liabilities | 10/49 | €35,950 | €59,855 | +€23,905 | +66.5% |
| Equity | 10/15 | €7,310 | €28,617 | +€21,307 | +291.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,810 | €26,117 | +€21,307 | +443.0% |
| Amounts payable | 17/49 | €28,640 | €31,238 | +€2,598 | +9.1% |
| Amounts payable after more than one year | 17 | €13,372 | €11,679 | -€1,693 | -12.7% |
| Financial debts | 170/4 | €13,372 | €11,679 | -€1,693 | -12.7% |
| Amounts payable within one year | 42/48 | €14,518 | €18,809 | +€4,291 | +29.6% |
| Current portion of amounts payable after more than one year | 42 | €1,628 | €1,693 | +€65 | +4.0% |
| Trade debts | 44 | €1,737 | €1,862 | +€125 | +7.2% |
| Suppliers | 440/4 | €1,737 | €1,862 | +€125 | +7.2% |
| Taxes, remuneration and social security | 45 | €11,059 | €12,277 | +€1,218 | +11.0% |
| Taxes | 450/3 | €11,059 | €12,277 | +€1,218 | +11.0% |
| Other amounts payable | 47/48 | €95 | €2,978 | +€2,883 | +3049.2% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Other operating charges | 640/8 | €382 | €494 | +€111 | +29.1% |
| Gross operating margin | 9900 | €8,150 | €32,512 | +€24,362 | +298.9% |
| Operating profit (loss) | 9901 | €7,768 | €32,019 | +€24,251 | +312.2% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100.0% |
| Financial charges | 65/66B | €819 | €2,384 | +€1,565 | +191.1% |
| Recurring financial charges | 65 | €819 | €2,384 | +€1,565 | +191.1% |
| Profit (loss) for the period before taxes | 9903 | €6,952 | €29,635 | +€22,683 | +326.3% |
| Income taxes | 67/77 | €2,142 | €7,495 | +€5,353 | +249.9% |
| Profit (loss) for the period | 9904 | €4,810 | €22,140 | +€17,330 | +360.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,810 | €22,140 | +€17,330 | +360.3% |
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 11 October 2026 via checked.be.