JS Communication & Consulting: 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 Communication & Consulting
Largest movements
- Receivables within one year -€10,788
down €10,788 (-54.4%), from €19,829 to €9,041
of which Trade receivables: -€10,298
- Tangible fixed assets -€2,772
down €2,772 (-64.5%), from €4,296 to €1,524
- Cash +€1,598
up €1,598 (+1.7%), from €91,890 to €93,487
mainly Other debts (+€51,977) and Receivables within one year (+€10,788)
- Other debts +€51,977
up €51,977 (+5,777%), from €900 to €52,877
- Profit (loss) carried forward -€40,584
down €40,584 (-41.0%), from €98,910 to €58,325
- Advances received -€12,516
down €12,516 (-65.3%), from €19,181 to €6,665
- Tax, wage and social debts -€8,215
down €8,215 (-62.8%), from €13,073 to €4,859
of which Taxes: -€8,236
- Trade debts -€2,625
down €2,625 (-15.2%), from €17,256 to €14,631
- Other operating charges +€1,320
new in 2025: €1,320
- Taxes -€366
down €366 (-7.5%), from €4,882 to €4,515
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 | €151,320 | €139,357 | -€11,963 | -7.9% |
| Fixed assets | 21/28 | €4,296 | €1,524 | -€2,772 | -64.5% |
| Tangible fixed assets | 22/27 | €4,296 | €1,524 | -€2,772 | -64.5% |
| Furniture and vehicles | 24 | €4,296 | €1,524 | -€2,772 | -64.5% |
| Current assets | 29/58 | €147,024 | €137,833 | -€9,190 | -6.3% |
| Amounts receivable after more than one year | 29 | €34,300 | €34,300 | = | 0.0% |
| Other amounts receivable | 291 | €34,300 | €34,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,829 | €9,041 | -€10,788 | -54.4% |
| Trade receivables | 40 | €19,339 | €9,041 | -€10,298 | -53.2% |
| Other amounts receivable | 41 | €491 | - | -€491 | |
| Cash at bank and in hand | 54/58 | €91,890 | €93,487 | +€1,598 | +1.7% |
| Deferred charges and accrued income | 490/1 | €1,005 | €1,005 | = | 0.0% |
| Total equity and liabilities | 10/49 | €151,320 | €139,357 | -€11,963 | -7.9% |
| Equity | 10/15 | €100,910 | €60,325 | -€40,584 | -40.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,910 | €58,325 | -€40,584 | -41.0% |
| Amounts payable | 17/49 | €50,410 | €79,032 | +€28,622 | +56.8% |
| Amounts payable within one year | 42/48 | €50,410 | €79,032 | +€28,622 | +56.8% |
| Trade debts | 44 | €17,256 | €14,631 | -€2,625 | -15.2% |
| Suppliers | 440/4 | €17,256 | €14,631 | -€2,625 | -15.2% |
| Advances received on contracts in progress | 46 | €19,181 | €6,665 | -€12,516 | -65.3% |
| Taxes, remuneration and social security | 45 | €13,073 | €4,859 | -€8,215 | -62.8% |
| Taxes | 450/3 | €13,073 | €4,837 | -€8,236 | -63.0% |
| Remuneration and social security | 454/9 | - | €22 | +€22 | |
| Other amounts payable | 47/48 | €900 | €52,877 | +€51,977 | +5,777% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,701 | €2,772 | +€72 | +2.6% |
| Other operating charges | 640/8 | - | €1,320 | +€1,320 | |
| Gross operating margin | 9900 | €18,791 | €18,777 | -€14 | -0.1% |
| Operating profit (loss) | 9901 | €16,090 | €14,684 | -€1,406 | -8.7% |
| Financial charges | 65/66B | €895 | €753 | -€143 | -15.9% |
| Recurring financial charges | 65 | €895 | €753 | -€143 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €15,195 | €13,931 | -€1,264 | -8.3% |
| Income taxes | 67/77 | €4,882 | €4,515 | -€366 | -7.5% |
| Profit (loss) for the period | 9904 | €10,313 | €9,416 | -€897 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,313 | €9,416 | -€897 | -8.7% |
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 15 October 2026 via checked.be.