JS Business: 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 Business
Largest movements
- Receivables within one year +€29,972
up €29,972 (+20.0%), from €149,536 to €179,508
of which Other amounts receivable: +€30,831
- Tangible fixed assets -€27,486
down €27,486 (-39.9%), from €68,836 to €41,350
of which Furniture and vehicles: -€27,104
- Trade debts +€16,471
up €16,471 (+729%), from €2,258 to €18,729
- Debts after one year -€10,081
down €10,081 (-37.2%), from €27,091 to €17,010
- Profit (loss) carried forward -€8,510
down €8,510 (-9.6%), from €88,256 to €79,746
- Tax, wage and social debts +€3,545
up €3,545 (+11.9%), from €29,729 to €33,274
of which Taxes: +€13,094
- Staff costs +€47,426
up €47,426 (+92.4%), from €51,325 to €98,751
- Taxes -€10,262
down €10,262, from €9,487 to -€775
- Turnover -€9,385
down €9,385 (-4.8%), from €194,692 to €185,307
- Gross operating margin -€5,867
down €5,867 (-5.0%), from €117,945 to €112,078
- Purchases and services -€3,519
down €3,519 (-4.6%), from €76,747 to €73,228
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 | €218,372 | €221,432 | +€3,060 | +1.4% |
| Fixed assets | 21/28 | €68,836 | €41,350 | -€27,486 | -39.9% |
| Tangible fixed assets | 22/27 | €68,836 | €41,350 | -€27,486 | -39.9% |
| Land and buildings | 22 | €11,080 | €9,432 | -€1,648 | -14.9% |
| Plant, machinery and equipment | 23 | - | €1,266 | +€1,266 | |
| Furniture and vehicles | 24 | €57,756 | €30,652 | -€27,104 | -46.9% |
| Current assets | 29/58 | €149,536 | €180,082 | +€30,546 | +20.4% |
| Amounts receivable within one year | 40/41 | €149,536 | €179,508 | +€29,972 | +20.0% |
| Trade receivables | 40 | €17,954 | €17,095 | -€859 | -4.8% |
| Other amounts receivable | 41 | €131,582 | €162,413 | +€30,831 | +23.4% |
| Cash at bank and in hand | 54/58 | - | €574 | +€574 | |
| Total equity and liabilities | 10/49 | €218,372 | €221,432 | +€3,060 | +1.4% |
| Equity | 10/15 | €106,856 | €98,346 | -€8,510 | -8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,256 | €79,746 | -€8,510 | -9.6% |
| Amounts payable | 17/49 | €111,516 | €123,086 | +€11,570 | +10.4% |
| Amounts payable after more than one year | 17 | €27,091 | €17,010 | -€10,081 | -37.2% |
| Financial debts | 170/4 | €27,091 | €17,010 | -€10,081 | -37.2% |
| Amounts payable within one year | 42/48 | €84,425 | €106,076 | +€21,651 | +25.6% |
| Current portion of amounts payable after more than one year | 42 | €9,812 | €10,706 | +€894 | +9.1% |
| Financial debts | 43 | €7,626 | €8,367 | +€741 | +9.7% |
| Credit institutions | 430/8 | €7,626 | €8,367 | +€741 | +9.7% |
| Trade debts | 44 | €2,258 | €18,729 | +€16,471 | +729% |
| Suppliers | 440/4 | €2,258 | €18,729 | +€16,471 | +729% |
| Taxes, remuneration and social security | 45 | €29,729 | €33,274 | +€3,545 | +11.9% |
| Taxes | 450/3 | €20,180 | €33,274 | +€13,094 | +64.9% |
| Remuneration and social security | 454/9 | €9,549 | - | -€9,549 | |
| Other amounts payable | 47/48 | €35,000 | €35,000 | = | 0.0% |
| Turnover | 70 | €194,692 | €185,307 | -€9,385 | -4.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €76,747 | €73,228 | -€3,519 | -4.6% |
| Remuneration, social security and pensions | 62 | €51,325 | €98,751 | +€47,426 | +92.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,137 | €30,381 | +€244 | +0.8% |
| Other operating charges | 640/8 | €5,768 | €7,522 | +€1,754 | +30.4% |
| Gross operating margin | 9900 | €117,945 | €112,078 | -€5,867 | -5.0% |
| Operating profit (loss) | 9901 | €30,715 | -€24,576 | -€55,291 | |
| Financial income | 75/76B | €14,476 | €17,563 | +€3,087 | +21.3% |
| Recurring financial income | 75 | €5,060 | €8,873 | +€3,813 | +75.4% |
| Non-recurring financial income | 76B | €9,416 | €8,690 | -€726 | -7.7% |
| Financial charges | 65/66B | €3,244 | €2,272 | -€972 | -30.0% |
| Recurring financial charges | 65 | €3,244 | €2,272 | -€972 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €41,947 | -€9,285 | -€51,232 | |
| Income taxes | 67/77 | €9,487 | -€775 | -€10,262 | |
| Profit (loss) for the period | 9904 | €32,460 | -€8,510 | -€40,970 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,460 | -€8,510 | -€40,970 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.