JAPAN SERVICES: 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.
JAPAN SERVICES
Largest movements
- Cash -€232
no longer reported in 2024 (was €232)
mainly Net result for the year (-€1,927)
- Profit (loss) carried forward -€1,927
down €1,927 (-1.5%), from -€129,981 to -€131,908
- Other debts +€1,645
up €1,645 (+1.5%), from €109,447 to €111,092
- Short-term financial debts +€37
new in 2024: €37
- Tax, wage and social debts +€10
up €10 (+6.1%), from €164 to €174
- Gross operating margin +€4,784
up €4,784 (+87.7%), from -€5,455 to -€671
- Depreciation -€4,450
no longer reported in 2024 (was €4,450)
- Turnover +€3,340
up €3,340 (+33.3%), from €10,015 to €13,355
- Purchases and services -€1,444
down €1,444 (-9.3%), from €15,470 to €14,026
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €492 | €260 | -€232 | -47.1% |
| Fixed assets | 21/28 | €260 | €260 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €232 | - | -€232 | |
| Cash at bank and in hand | 54/58 | €232 | - | -€232 | |
| Total equity and liabilities | 10/49 | €492 | €260 | -€232 | -47.1% |
| Equity | 10/15 | -€109,530 | -€111,457 | -€1,927 | -1.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€129,981 | -€131,908 | -€1,927 | -1.5% |
| Amounts payable | 17/49 | €110,022 | €111,716 | +€1,695 | +1.5% |
| Amounts payable within one year | 42/48 | €110,022 | €111,716 | +€1,695 | +1.5% |
| Financial debts | 43 | - | €37 | +€37 | |
| Credit institutions | 430/8 | - | €37 | +€37 | |
| Trade debts | 44 | €410 | €413 | +€3 | +0.8% |
| Suppliers | 440/4 | €410 | €413 | +€3 | +0.8% |
| Taxes, remuneration and social security | 45 | €164 | €174 | +€10 | +6.1% |
| Taxes | 450/3 | €164 | €174 | +€10 | +6.1% |
| Other amounts payable | 47/48 | €109,447 | €111,092 | +€1,645 | +1.5% |
| Turnover | 70 | €10,015 | €13,355 | +€3,340 | +33.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €15,470 | €14,026 | -€1,444 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,450 | - | -€4,450 | |
| Other operating charges | 640/8 | €708 | €727 | +€20 | +2.8% |
| Gross operating margin | 9900 | -€5,455 | -€671 | +€4,784 | +87.7% |
| Operating profit (loss) | 9901 | -€10,613 | -€1,398 | +€9,215 | +86.8% |
| Financial charges | 65/66B | €222 | €354 | +€132 | +59.6% |
| Recurring financial charges | 65 | €222 | €354 | +€132 | +59.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,835 | -€1,752 | +€9,082 | +83.8% |
| Income taxes | 67/77 | €164 | €174 | +€10 | +6.1% |
| Profit (loss) for the period | 9904 | -€10,999 | -€1,927 | +€9,072 | +82.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,999 | -€1,927 | +€9,072 | +82.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.