JS AUTO SERVICE: 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 AUTO SERVICE
Largest movements
- Tangible fixed assets +€19,860
up €19,860 (+6.1%), from €324,997 to €344,857
of which Furniture and vehicles: +€35,143
- Reserves +€43,000
new in 2025: €43,000
- Trade debts -€19,409
down €19,409 (-36.7%), from €52,908 to €33,499
- Profit (loss) carried forward -€15,909
down €15,909 (-18.1%), from €87,994 to €72,086
- Tax, wage and social debts +€12,828
up €12,828 (+84.7%), from €15,145 to €27,973
of which Taxes: +€11,436
- Debts after one year +€9,048
up €9,048 (+3.8%), from €238,635 to €247,684
- Gross operating margin +€25,902
up €25,902 (+16.3%), from €158,465 to €184,367
- Staff costs +€24,052
up €24,052 (+30.9%), from €77,791 to €101,843
- Write-downs -€14,663
no longer reported in 2025 (was €14,663)
- Other operating charges +€4,375
up €4,375 (+125%), from €3,495 to €7,870
- Taxes +€2,922
up €2,922 (+26.4%), from €11,079 to €14,002
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 | €462,093 | €484,964 | +€22,870 | +4.9% |
| Fixed assets | 21/28 | €325,560 | €345,419 | +€19,860 | +6.1% |
| Tangible fixed assets | 22/27 | €324,997 | €344,857 | +€19,860 | +6.1% |
| Land and buildings | 22 | €294,351 | €279,079 | -€15,273 | -5.2% |
| Plant, machinery and equipment | 23 | €23,463 | €23,452 | -€11 | 0.0% |
| Furniture and vehicles | 24 | €7,183 | €42,326 | +€35,143 | +489% |
| Financial fixed assets | 28 | €563 | €563 | = | 0.0% |
| Current assets | 29/58 | €136,534 | €139,544 | +€3,011 | +2.2% |
| Stocks and contracts in progress | 3 | €22,069 | €25,400 | +€3,331 | +15.1% |
| Stocks | 30/36 | €22,069 | €25,400 | +€3,331 | +15.1% |
| Amounts receivable within one year | 40/41 | €54,468 | €57,616 | +€3,148 | +5.8% |
| Trade receivables | 40 | €41,809 | €31,018 | -€10,790 | -25.8% |
| Other amounts receivable | 41 | €12,660 | €26,598 | +€13,938 | +110% |
| Cash at bank and in hand | 54/58 | €1,263 | €1,881 | +€618 | +49.0% |
| Deferred charges and accrued income | 490/1 | €58,733 | €54,647 | -€4,087 | -7.0% |
| Total equity and liabilities | 10/49 | €462,093 | €484,964 | +€22,870 | +4.9% |
| Equity | 10/15 | €96,054 | €123,146 | +€27,091 | +28.2% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | - | €43,000 | +€43,000 | |
| Distributable reserves | 133 | - | €43,000 | +€43,000 | |
| Profit (loss) carried forward | 14 | €87,994 | €72,086 | -€15,909 | -18.1% |
| Amounts payable | 17/49 | €366,039 | €361,818 | -€4,221 | -1.2% |
| Amounts payable after more than one year | 17 | €238,635 | €247,684 | +€9,048 | +3.8% |
| Financial debts | 170/4 | €238,635 | €247,684 | +€9,048 | +3.8% |
| Amounts payable within one year | 42/48 | €127,404 | €114,134 | -€13,269 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €35,389 | €32,311 | -€3,079 | -8.7% |
| Financial debts | 43 | €23,961 | €20,352 | -€3,609 | -15.1% |
| Credit institutions | 430/8 | €23,961 | €20,352 | -€3,609 | -15.1% |
| Trade debts | 44 | €52,908 | €33,499 | -€19,409 | -36.7% |
| Suppliers | 440/4 | €52,908 | €33,499 | -€19,409 | -36.7% |
| Taxes, remuneration and social security | 45 | €15,145 | €27,973 | +€12,828 | +84.7% |
| Taxes | 450/3 | €15,145 | €26,581 | +€11,436 | +75.5% |
| Remuneration and social security | 454/9 | - | €1,392 | +€1,392 | |
| Remuneration, social security and pensions | 62 | €77,791 | €101,843 | +€24,052 | +30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,940 | €24,250 | +€1,310 | +5.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €14,663 | - | -€14,663 | |
| Other operating charges | 640/8 | €3,495 | €7,870 | +€4,375 | +125% |
| Gross operating margin | 9900 | €158,465 | €184,367 | +€25,902 | +16.3% |
| Operating profit (loss) | 9901 | €39,576 | €50,404 | +€10,827 | +27.4% |
| Financial income | 75/76B | €600 | €1,046 | +€446 | +74.4% |
| Recurring financial income | 75 | €600 | €1,046 | +€446 | +74.4% |
| Financial charges | 65/66B | €8,807 | €8,857 | +€50 | +0.6% |
| Recurring financial charges | 65 | €8,807 | €8,857 | +€50 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €31,370 | €42,593 | +€11,223 | +35.8% |
| Income taxes | 67/77 | €11,079 | €14,002 | +€2,922 | +26.4% |
| Profit (loss) for the period | 9904 | €20,290 | €28,591 | +€8,301 | +40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,290 | €28,591 | +€8,301 | +40.9% |
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 23 October 2026 via checked.be.