JS Agri: what changed
Two fiscal 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 Agri
Largest movements
- Cash +€101,010
up €101,010 (+45.9%), from €220,244 to €321,254
mainly Net result for the year (+€179,655) and Depreciation (+€43,556)
- Tangible fixed assets +€39,854
up €39,854 (+13.5%), from €294,128 to €333,982
of which Plant, machinery and equipment: +€55,084
- Receivables within one year +€32,202
up €32,202 (+157.8%), from €20,401 to €52,603
- Reserves +€179,000
up €179,000 (+53.2%), from €336,600 to €515,600
of which Distributable reserves: +€179,000
- Other debts +€9,644
up €9,644 (+25.1%), from €38,418 to €48,062
- Debts after one year -€9,406
down €9,406 (-11.0%), from €85,562 to €76,156
- Gross operating margin -€30,788
down €30,788 (-9.6%), from €322,012 to €291,225
- Taxes -€10,023
down €10,023 (-14.3%), from €70,034 to €60,010
- Depreciation +€5,703
up €5,703 (+15.1%), from €37,853 to €43,556
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.
Cash bridge derived
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 | €534,773 | €707,840 | +€173,066 | +32.4% |
| Fixed assets | 21/28 | €294,128 | €333,982 | +€39,854 | +13.5% |
| Tangible fixed assets | 22/27 | €294,128 | €333,982 | +€39,854 | +13.5% |
| Plant, machinery and equipment | 23 | €3,283 | €58,367 | +€55,084 | +1677.8% |
| Furniture and vehicles | 24 | €51,457 | €28,924 | -€22,533 | -43.8% |
| Other tangible fixed assets | 26 | €239,388 | €246,691 | +€7,303 | +3.1% |
| Current assets | 29/58 | €240,645 | €373,857 | +€133,212 | +55.4% |
| Amounts receivable within one year | 40/41 | €20,401 | €52,603 | +€32,202 | +157.8% |
| Trade receivables | 40 | €20,401 | €52,603 | +€32,202 | +157.8% |
| Cash at bank and in hand | 54/58 | €220,244 | €321,254 | +€101,010 | +45.9% |
| Total equity and liabilities | 10/49 | €534,773 | €707,840 | +€173,066 | +32.4% |
| Equity | 10/15 | €355,524 | €535,179 | +€179,655 | +50.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €336,600 | €515,600 | +€179,000 | +53.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €336,600 | €515,600 | +€179,000 | +53.2% |
| Profit (loss) carried forward | 14 | €324 | €979 | +€655 | +202.3% |
| Amounts payable | 17/49 | €179,249 | €172,661 | -€6,589 | -3.7% |
| Amounts payable after more than one year | 17 | €85,562 | €76,156 | -€9,406 | -11.0% |
| Financial debts | 170/4 | €85,562 | €76,156 | -€9,406 | -11.0% |
| Amounts payable within one year | 42/48 | €93,687 | €96,504 | +€2,817 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €9,046 | €9,406 | +€360 | +4.0% |
| Financial debts | 43 | €3,914 | €2,959 | -€955 | -24.4% |
| Credit institutions | 430/8 | €3,914 | €2,959 | -€955 | -24.4% |
| Trade debts | 44 | €614 | €77 | -€537 | -87.5% |
| Suppliers | 440/4 | €614 | €77 | -€537 | -87.5% |
| Taxes, remuneration and social security | 45 | €41,696 | €36,000 | -€5,696 | -13.7% |
| Taxes | 450/3 | €41,696 | €36,000 | -€5,696 | -13.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €38,418 | €48,062 | +€9,644 | +25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,853 | €43,556 | +€5,703 | +15.1% |
| Other operating charges | 640/8 | €442 | €447 | +€5 | +1.2% |
| Gross operating margin | 9900 | €322,012 | €291,225 | -€30,788 | -9.6% |
| Operating profit (loss) | 9901 | €283,718 | €247,222 | -€36,496 | -12.9% |
| Financial income | 75/76B | €2 | €4 | +€2 | +74.8% |
| Recurring financial income | 75 | €2 | €4 | +€2 | +74.8% |
| Financial charges | 65/66B | €6,278 | €7,560 | +€1,282 | +20.4% |
| Recurring financial charges | 65 | €6,278 | €7,560 | +€1,282 | +20.4% |
| Profit (loss) for the period before taxes | 9903 | €277,443 | €239,666 | -€37,777 | -13.6% |
| Income taxes | 67/77 | €70,034 | €60,010 | -€10,023 | -14.3% |
| Profit (loss) for the period | 9904 | €207,409 | €179,655 | -€27,754 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €207,409 | €179,655 | -€27,754 | -13.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.