JS Capital Group: 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 Capital Group
Largest movements
- Receivables within one year +€2,587
up €2,587 (+1.7%), from €154,479 to €157,066
of which Other amounts receivable: +€8,185
- Other debts +€16,700
new in 2024: €16,700
- Tax, wage and social debts -€11,254
down €11,254 (-43.2%), from €26,059 to €14,806
- Trade debts -€10,446
down €10,446 (-88.7%), from €11,780 to €1,334
- Profit (loss) carried forward +€7,498
up €7,498 (+7.2%), from €103,982 to €111,480
- Gross operating margin -€12,560
down €12,560 (-41.8%), from €30,078 to €17,518
- Depreciation -€3,129
down €3,129 (-84.5%), from €3,702 to €573
- Taxes -€2,837
down €2,837 (-50.3%), from €5,640 to €2,803
- Financial charges +€2,415
up €2,415 (+112%), from €2,161 to €4,576
- Financial income -€666
down €666 (-83.9%), from €795 to €128
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,052 | €157,546 | +€2,494 | +1.6% |
| Fixed assets | 21/28 | €573 | €424 | -€148 | -25.9% |
| Tangible fixed assets | 22/27 | €573 | €424 | -€148 | -25.9% |
| Plant, machinery and equipment | 23 | €296 | - | -€296 | |
| Furniture and vehicles | 24 | €277 | €424 | +€148 | +53.5% |
| Current assets | 29/58 | €154,479 | €157,121 | +€2,642 | +1.7% |
| Amounts receivable within one year | 40/41 | €154,479 | €157,066 | +€2,587 | +1.7% |
| Trade receivables | 40 | €138,856 | €133,258 | -€5,598 | -4.0% |
| Other amounts receivable | 41 | €15,623 | €23,808 | +€8,185 | +52.4% |
| Cash at bank and in hand | 54/58 | €0 | €2 | +€1 | +573% |
| Deferred charges and accrued income | 490/1 | - | €54 | +€54 | |
| Total equity and liabilities | 10/49 | €155,052 | €157,546 | +€2,494 | +1.6% |
| Equity | 10/15 | €112,042 | €119,540 | +€7,498 | +6.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,982 | €111,480 | +€7,498 | +7.2% |
| Amounts payable | 17/49 | €43,010 | €38,006 | -€5,004 | -11.6% |
| Amounts payable within one year | 42/48 | €43,010 | €38,006 | -€5,004 | -11.6% |
| Financial debts | 43 | €5,171 | €5,166 | -€5 | -0.1% |
| Credit institutions | 430/8 | €5,171 | €5,166 | -€5 | -0.1% |
| Trade debts | 44 | €11,780 | €1,334 | -€10,446 | -88.7% |
| Suppliers | 440/4 | €11,780 | €1,334 | -€10,446 | -88.7% |
| Taxes, remuneration and social security | 45 | €26,059 | €14,806 | -€11,254 | -43.2% |
| Taxes | 450/3 | €26,059 | €14,806 | -€11,254 | -43.2% |
| Other amounts payable | 47/48 | - | €16,700 | +€16,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,702 | €573 | -€3,129 | -84.5% |
| Other operating charges | 640/8 | €300 | - | -€300 | |
| Non-recurring operating charges | 66A | - | €2,196 | +€2,196 | |
| Gross operating margin | 9900 | €30,078 | €17,518 | -€12,560 | -41.8% |
| Operating profit (loss) | 9901 | €26,076 | €14,749 | -€11,327 | -43.4% |
| Financial income | 75/76B | €795 | €128 | -€666 | -83.9% |
| Recurring financial income | 75 | €795 | €128 | -€666 | -83.9% |
| Financial charges | 65/66B | €2,161 | €4,576 | +€2,415 | +112% |
| Recurring financial charges | 65 | €2,161 | €4,576 | +€2,415 | +112% |
| Profit (loss) for the period before taxes | 9903 | €24,709 | €10,301 | -€14,408 | -58.3% |
| Income taxes | 67/77 | €5,640 | €2,803 | -€2,837 | -50.3% |
| Profit (loss) for the period | 9904 | €19,069 | €7,498 | -€11,571 | -60.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,069 | €7,498 | -€11,571 | -60.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.