JS Accountancy: 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.
JS Accountancy
Largest movements
- Cash -€80,866
down €80,866 (-96.6%), from €83,685 to €2,818
mainly Contributions, distributions and other (-€190,344) and Receivables within one year (-€3,264)
- Receivables after one year -€35,000
down €35,000 (-100%), from €35,000 to €0
- Receivables within one year +€3,264
up €3,264 (+27.6%), from €11,819 to €15,083
of which Other amounts receivable: +€2,054
- Reserves -€126,341
down €126,341 (-96.9%), from €130,344 to €4,003
- Other debts +€14,218
up €14,218 (+1,117%), from €1,273 to €15,490
- Gross operating margin +€10,602
up €10,602 (+14.3%), from €73,995 to €84,597
- Taxes +€2,090
up €2,090 (+14.6%), from €14,356 to €16,446
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 | €134,402 | €21,294 | -€113,108 | -84.2% |
| Fixed assets | 21/28 | €2,488 | €1,890 | -€598 | -24.0% |
| Tangible fixed assets | 22/27 | €2,488 | €1,890 | -€598 | -24.0% |
| Furniture and vehicles | 24 | €2,488 | €1,890 | -€598 | -24.0% |
| Current assets | 29/58 | €131,914 | €19,404 | -€112,510 | -85.3% |
| Amounts receivable after more than one year | 29 | €35,000 | €0 | -€35,000 | -100% |
| Other amounts receivable | 291 | €35,000 | €0 | -€35,000 | -100% |
| Amounts receivable within one year | 40/41 | €11,819 | €15,083 | +€3,264 | +27.6% |
| Trade receivables | 40 | €11,819 | €13,029 | +€1,210 | +10.2% |
| Other amounts receivable | 41 | €0 | €2,054 | +€2,054 | |
| Cash at bank and in hand | 54/58 | €83,685 | €2,818 | -€80,866 | -96.6% |
| Deferred charges and accrued income | 490/1 | €1,410 | €1,502 | +€92 | +6.5% |
| Total equity and liabilities | 10/49 | €134,402 | €21,294 | -€113,108 | -84.2% |
| Equity | 10/15 | €131,844 | €5,503 | -€126,341 | -95.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €130,344 | €4,003 | -€126,341 | -96.9% |
| Distributable reserves | 133 | €130,344 | €4,003 | -€126,341 | -96.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,558 | €15,791 | +€13,233 | +517% |
| Amounts payable within one year | 42/48 | €2,558 | €15,791 | +€13,233 | +517% |
| Trade debts | 44 | €226 | €136 | -€90 | -39.8% |
| Suppliers | 440/4 | €226 | €136 | -€90 | -39.8% |
| Taxes, remuneration and social security | 45 | €1,060 | €165 | -€895 | -84.4% |
| Taxes | 450/3 | €1,060 | €165 | -€895 | -84.4% |
| Other amounts payable | 47/48 | €1,273 | €15,490 | +€14,218 | +1,117% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €441 | €598 | +€157 | +35.6% |
| Other operating charges | 640/8 | €1,864 | €1,320 | -€544 | -29.2% |
| Gross operating margin | 9900 | €73,995 | €84,597 | +€10,602 | +14.3% |
| Operating profit (loss) | 9901 | €71,691 | €82,679 | +€10,988 | +15.3% |
| Financial income | 75/76B | €700 | €0 | -€700 | -100% |
| Recurring financial income | 75 | €700 | €0 | -€700 | -100% |
| Financial charges | 65/66B | €2,582 | €2,230 | -€352 | -13.6% |
| Recurring financial charges | 65 | €2,582 | €2,230 | -€352 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €69,809 | €80,449 | +€10,641 | +15.2% |
| Income taxes | 67/77 | €14,356 | €16,446 | +€2,090 | +14.6% |
| Profit (loss) for the period | 9904 | €55,452 | €64,003 | +€8,551 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,452 | €64,003 | +€8,551 | +15.4% |
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 20 October 2026 via checked.be.