JJSK: 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.
JJSK
Largest movements
- Tangible fixed assets -€14,177
down €14,177 (-2.5%), from €572,977 to €558,800
of which Land and buildings: -€11,593
- Profit (loss) carried forward -€29,145
down €29,145 (-14.7%), from -€197,895 to -€227,040
- Other debts +€28,387
up €28,387 (+7.8%), from €366,206 to €394,593
- Debts after one year -€16,910
down €16,910 (-7.6%), from €223,469 to €206,559
- Gross operating margin +€1,919
up €1,919 (+85.1%), from €2,256 to €4,175
- Depreciation +€907
up €907 (+4.7%), from €19,166 to €20,073
- Other operating charges +€264
up €264 (+7.8%), from €3,407 to €3,671
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 | €581,924 | €568,306 | -€13,618 | -2.3% |
| Fixed assets | 21/28 | €572,977 | €558,800 | -€14,177 | -2.5% |
| Tangible fixed assets | 22/27 | €572,977 | €558,800 | -€14,177 | -2.5% |
| Land and buildings | 22 | €511,903 | €500,310 | -€11,593 | -2.3% |
| Plant, machinery and equipment | 23 | €54,451 | €54,722 | +€271 | +0.5% |
| Furniture and vehicles | 24 | €6,623 | €3,768 | -€2,855 | -43.1% |
| Current assets | 29/58 | €8,947 | €9,507 | +€560 | +6.3% |
| Amounts receivable within one year | 40/41 | €2,024 | €2,656 | +€631 | +31.2% |
| Trade receivables | 40 | €1,801 | €2,656 | +€854 | +47.4% |
| Other amounts receivable | 41 | €223 | - | -€223 | |
| Cash at bank and in hand | 54/58 | €6,597 | €6,483 | -€114 | -1.7% |
| Deferred charges and accrued income | 490/1 | €325 | €368 | +€43 | +13.2% |
| Total equity and liabilities | 10/49 | €581,924 | €568,306 | -€13,618 | -2.3% |
| Equity | 10/15 | -€47,895 | -€77,040 | -€29,145 | -60.9% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€197,895 | -€227,040 | -€29,145 | -14.7% |
| Amounts payable | 17/49 | €629,819 | €645,347 | +€15,528 | +2.5% |
| Amounts payable after more than one year | 17 | €223,469 | €206,559 | -€16,910 | -7.6% |
| Financial debts | 170/4 | €223,469 | €206,559 | -€16,910 | -7.6% |
| Amounts payable within one year | 42/48 | €383,195 | €411,925 | +€28,730 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €16,552 | €16,910 | +€358 | +2.2% |
| Trade debts | 44 | €436 | €222 | -€214 | -49.0% |
| Suppliers | 440/4 | €436 | €222 | -€214 | -49.0% |
| Taxes, remuneration and social security | 45 | - | €199 | +€199 | |
| Taxes | 450/3 | - | €199 | +€199 | |
| Other amounts payable | 47/48 | €366,206 | €394,593 | +€28,387 | +7.8% |
| Accrued charges and deferred income | 492/3 | €23,156 | €26,863 | +€3,708 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,166 | €20,073 | +€907 | +4.7% |
| Other operating charges | 640/8 | €3,407 | €3,671 | +€264 | +7.8% |
| Gross operating margin | 9900 | €2,256 | €4,175 | +€1,919 | +85.1% |
| Operating profit (loss) | 9901 | -€20,317 | -€19,569 | +€747 | +3.7% |
| Financial charges | 65/66B | €9,557 | €9,576 | +€19 | +0.2% |
| Recurring financial charges | 65 | €9,557 | €9,576 | +€19 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€29,874 | -€29,145 | +€728 | +2.4% |
| Profit (loss) for the period | 9904 | -€29,874 | -€29,145 | +€728 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,874 | -€29,145 | +€728 | +2.4% |
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 21 October 2026 via checked.be.