JJSV Belgium: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
What changed
JJSV Belgium
NACE 46.649, Wholesale of other machinery and equipment
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€372,346
2023 · €285,620+€86,726
Equity
€2.2m
2023 · €1.8m+€372,346
Cash
€55,385
2023 · €67,942-€12,556
Balance sheet total
€3.5m
2023 · €2.8m+€678,418
Largest movements
Assets
- Receivables within one year +€690,974
up €690,974 (+25.8%), from €2.7m to €3.4m
of which Other amounts receivable: +€867,877
Equity and liabilities
- Profit (loss) carried forward +€372,346
up €372,346 (+45.2%), from €823,274 to €1.2m
- Accrued charges and deferred income +€162,268
up €162,268 (+70.0%), from €231,674 to €393,941
- Trade debts +€112,885
up €112,885 (+15.9%), from €712,019 to €824,904
Income statement
- Turnover +€463,134
up €463,134 (+6.5%), from €7.1m to €7.6m
- Goods and materials +€353,437
up €353,437 (+5.5%), from €6.4m to €6.8m
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€285,620
Turnover
+€463,134
Other operating income
-€3,325
Goods and materials
-€353,437
Services and other goods
-€22,287
Depreciation
+€7,963
Other operating charges
-€1,959
Financial income
+€28,776
Financial charges
-€572
Taxes
-€31,565
Result 2024
€372,346
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€12,556
Investment
€0
Financing
€0
Cash 2023
€67,942
From operations (derived)
-€12,556
Net result for the year
+€372,346
Depreciation
+€0
Receivables within one year
-€690,974
Trade debts
+€112,885
Tax, wage and social debts
+€30,919
Accrued charges and deferred income
+€162,268
Cash 2024
€55,385
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,779,740 | €3,458,158 | +€678,418 | +24.4% |
| Fixed assets | 21/28 | €31,851 | €31,851 | -€0 | 0.0% |
| Tangible fixed assets | 22/27 | €31,851 | €31,851 | -€0 | 0.0% |
| Furniture and vehicles | 24 | €31,851 | €31,851 | -€0 | 0.0% |
| Current assets | 29/58 | €2,747,889 | €3,426,307 | +€678,418 | +24.7% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €2,679,947 | €3,370,921 | +€690,974 | +25.8% |
| Trade receivables | 40 | €1,472,384 | €1,295,481 | -€176,903 | -12.0% |
| Other amounts receivable | 41 | €1,207,563 | €2,075,441 | +€867,877 | +71.9% |
| Cash at bank and in hand | 54/58 | €67,942 | €55,385 | -€12,556 | -18.5% |
| Total equity and liabilities | 10/49 | €2,779,740 | €3,458,158 | +€678,418 | +24.4% |
| Equity | 10/15 | €1,817,014 | €2,189,360 | +€372,346 | +20.5% |
| Contributions | 10/11 | €898,958 | €898,958 | = | 0.0% |
| Reserves | 13 | €94,782 | €94,782 | = | 0.0% |
| Non-distributable reserves | 130/1 | €94,782 | €94,782 | = | 0.0% |
| Reserves not available under the articles | 1311 | €94,782 | €94,782 | = | 0.0% |
| Profit (loss) carried forward | 14 | €823,274 | €1,195,620 | +€372,346 | +45.2% |
| Amounts payable | 17/49 | €962,726 | €1,268,798 | +€306,072 | +31.8% |
| Amounts payable within one year | 42/48 | €731,052 | €874,857 | +€143,804 | +19.7% |
| Trade debts | 44 | €712,019 | €824,904 | +€112,885 | +15.9% |
| Suppliers | 440/4 | €712,019 | €824,904 | +€112,885 | +15.9% |
| Taxes, remuneration and social security | 45 | €19,034 | €49,953 | +€30,919 | +162% |
| Taxes | 450/3 | €19,034 | €49,953 | +€30,919 | +162% |
| Accrued charges and deferred income | 492/3 | €231,674 | €393,941 | +€162,268 | +70.0% |
| Operating income | 70/76A | €7,126,854 | €7,586,662 | +€459,809 | +6.5% |
| Turnover | 70 | €7,123,529 | €7,586,662 | +€463,134 | +6.5% |
| Other operating income | 74 | €3,325 | €0 | -€3,325 | -100% |
| Operating charges | 60/66A | €6,769,835 | €7,139,556 | +€369,721 | +5.5% |
| Goods for resale, raw materials and consumables | 60 | €6,403,778 | €6,757,216 | +€353,437 | +5.5% |
| Purchases | 600/8 | €6,403,778 | €6,757,216 | +€353,437 | +5.5% |
| Services and other goods | 61 | €351,815 | €374,102 | +€22,287 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,963 | €0 | -€7,963 | -100.0% |
| Other operating charges | 640/8 | €6,279 | €8,238 | +€1,959 | +31.2% |
| Operating profit (loss) | 9901 | €357,019 | €447,107 | +€90,088 | +25.2% |
| Financial income | 75/76B | €24,845 | €53,621 | +€28,776 | +116% |
| Recurring financial income | 75 | €24,845 | €53,621 | +€28,776 | +116% |
| Income from current assets | 751 | €23,608 | €53,272 | +€29,664 | +126% |
| Other financial income | 752/9 | €1,236 | €348 | -€888 | -71.8% |
| Financial charges | 65/66B | €1,913 | €2,485 | +€572 | +29.9% |
| Recurring financial charges | 65 | €1,913 | €2,485 | +€572 | +29.9% |
| Other financial charges | 652/9 | €1,913 | €2,485 | +€572 | +29.9% |
| Profit (loss) for the period before taxes | 9903 | €379,951 | €498,243 | +€118,292 | +31.1% |
| Income taxes | 67/77 | €94,331 | €125,896 | +€31,565 | +33.5% |
| Taxes | 670/3 | €94,331 | €125,896 | +€31,565 | +33.5% |
| Profit (loss) for the period | 9904 | €285,620 | €372,346 | +€86,726 | +30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €285,620 | €372,346 | +€86,726 | +30.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.