JJS-T: 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.
JJS-T
Largest movements
- Receivables within one year +€21,960
up €21,960 (+40.7%), from €54,008 to €75,968
of which Other amounts receivable: +€21,720
- Cash -€15,910
down €15,910 (-100.0%), from €15,910 to €0
mainly Receivables within one year (-€21,960) and Tax, wage and social debts (-€12,456)
- Tangible fixed assets -€8,227
down €8,227 (-21.8%), from €37,671 to €29,445
of which Furniture and vehicles: -€8,149
- Deferred charges and accrued income -€4,840
down €4,840 (-75.8%), from €6,382 to €1,543
- Tax, wage and social debts -€12,456
down €12,456 (-58.4%), from €21,338 to €8,882
- Reserves +€9,657
up €9,657 (+23.7%), from €40,691 to €50,348
- Debts after one year -€6,567
down €6,567 (-15.8%), from €41,616 to €35,049
- Short-term financial debts +€2,109
new in 2024: €2,109
- Depreciation +€4,920
up €4,920 (+148.8%), from €3,307 to €8,227
- Gross operating margin +€3,318
up €3,318 (+20.8%), from €15,947 to €19,265
- Financial income +€2,277
up €2,277 (+112.7%), from €2,021 to €4,299
- Financial charges +€1,352
up €1,352 (+157.1%), from €861 to €2,213
- Other operating charges -€929
down €929 (-56.4%), from €1,645 to €717
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.
Cash bridge derived
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 | €113,972 | €106,955 | -€7,017 | -6.2% |
| Fixed assets | 21/28 | €37,671 | €29,445 | -€8,227 | -21.8% |
| Tangible fixed assets | 22/27 | €37,671 | €29,445 | -€8,227 | -21.8% |
| Plant, machinery and equipment | 23 | €165 | €88 | -€78 | -47.0% |
| Furniture and vehicles | 24 | €37,506 | €29,357 | -€8,149 | -21.7% |
| Current assets | 29/58 | €76,300 | €77,510 | +€1,210 | +1.6% |
| Amounts receivable within one year | 40/41 | €54,008 | €75,968 | +€21,960 | +40.7% |
| Trade receivables | 40 | €0 | €240 | +€240 | |
| Other amounts receivable | 41 | €54,008 | €75,728 | +€21,720 | +40.2% |
| Cash at bank and in hand | 54/58 | €15,910 | €0 | -€15,910 | -100.0% |
| Deferred charges and accrued income | 490/1 | €6,382 | €1,543 | -€4,840 | -75.8% |
| Total equity and liabilities | 10/49 | €113,972 | €106,955 | -€7,017 | -6.2% |
| Equity | 10/15 | €44,691 | €54,348 | +€9,657 | +21.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €40,691 | €50,348 | +€9,657 | +23.7% |
| Distributable reserves | 133 | €40,691 | €50,348 | +€9,657 | +23.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €69,280 | €52,607 | -€16,674 | -24.1% |
| Amounts payable after more than one year | 17 | €41,616 | €35,049 | -€6,567 | -15.8% |
| Financial debts | 170/4 | €41,616 | €35,049 | -€6,567 | -15.8% |
| Amounts payable within one year | 42/48 | €27,665 | €17,558 | -€10,107 | -36.5% |
| Current portion of amounts payable after more than one year | 42 | €6,327 | €6,567 | +€240 | +3.8% |
| Financial debts | 43 | - | €2,109 | +€2,109 | |
| Credit institutions | 430/8 | - | €2,109 | +€2,109 | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €21,338 | €8,882 | -€12,456 | -58.4% |
| Taxes | 450/3 | €21,338 | €8,882 | -€12,456 | -58.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,307 | €8,227 | +€4,920 | +148.8% |
| Other operating charges | 640/8 | €1,645 | €717 | -€929 | -56.4% |
| Gross operating margin | 9900 | €15,947 | €19,265 | +€3,318 | +20.8% |
| Operating profit (loss) | 9901 | €10,995 | €10,322 | -€673 | -6.1% |
| Financial income | 75/76B | €2,021 | €4,299 | +€2,277 | +112.7% |
| Recurring financial income | 75 | €2,021 | €4,299 | +€2,277 | +112.7% |
| Financial charges | 65/66B | €861 | €2,213 | +€1,352 | +157.1% |
| Recurring financial charges | 65 | €861 | €2,213 | +€1,352 | +157.1% |
| Profit (loss) for the period before taxes | 9903 | €12,155 | €12,407 | +€252 | +2.1% |
| Income taxes | 67/77 | €3,192 | €2,750 | -€442 | -13.8% |
| Profit (loss) for the period | 9904 | €8,963 | €9,657 | +€694 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,963 | €9,657 | +€694 | +7.7% |
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 9 October 2026 via checked.be.