JA SOUSA: 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.
JA SOUSA
Largest movements
- Cash -€972
down €972 (-18.7%), from €5,193 to €4,221
mainly Net result for the year (-€644) and Other debts (-€309)
- Profit (loss) carried forward -€644
down €644 (-49.8%), from -€1,295 to -€1,939
- Other debts -€309
no longer reported in 2025 (was €309)
- Gross operating margin -€370
down €370 (-310.2%), from -€119 to -€490
- Financial charges -€8
down €8 (-5.1%), from €163 to €155
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 | €5,215 | €4,261 | -€954 | -18.3% |
| Current assets | 29/58 | €5,215 | €4,261 | -€954 | -18.3% |
| Amounts receivable within one year | 40/41 | €22 | €40 | +€19 | +86.1% |
| Other amounts receivable | 41 | €22 | €40 | +€19 | +86.1% |
| Cash at bank and in hand | 54/58 | €5,193 | €4,221 | -€972 | -18.7% |
| Total equity and liabilities | 10/49 | €5,215 | €4,261 | -€954 | -18.3% |
| Equity | 10/15 | €4,905 | €4,261 | -€644 | -13.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,295 | -€1,939 | -€644 | -49.8% |
| Amounts payable | 17/49 | €309 | - | -€309 | |
| Amounts payable within one year | 42/48 | €309 | - | -€309 | |
| Other amounts payable | 47/48 | €309 | - | -€309 | |
| Gross operating margin | 9900 | -€119 | -€490 | -€370 | -310.2% |
| Operating profit (loss) | 9901 | -€119 | -€490 | -€370 | -310.2% |
| Financial charges | 65/66B | €163 | €155 | -€8 | -5.1% |
| Recurring financial charges | 65 | €163 | €155 | -€8 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | -€282 | -€644 | -€362 | -128.2% |
| Profit (loss) for the period | 9904 | -€282 | -€644 | -€362 | -128.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€282 | -€644 | -€362 | -128.2% |
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 10 October 2026 via checked.be.