JS CONCEPT: 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 CONCEPT
Largest movements
- Tangible fixed assets +€9,515
up €9,515 (+161%), from €5,920 to €15,435
of which Furniture and vehicles: +€8,736
- Receivables within one year +€3,872
up €3,872 (+59.8%), from €6,479 to €10,351
of which Trade receivables: +€6,446
- Deferred charges and accrued income +€1,044
new in 2024: €1,044
- Formation expenses -€957
no longer reported in 2024 (was €957)
- Intangible fixed assets +€690
new in 2024: €690
- Other debts -€19,328
down €19,328 (-99.1%), from €19,506 to €178
- Trade debts +€13,661
up €13,661 (+689%), from €1,983 to €15,644
- Profit (loss) carried forward +€12,374
up €12,374, from -€8,889 to €3,485
- Tax, wage and social debts +€5,999
new in 2024: €5,999
- Accrued charges and deferred income +€959
new in 2024: €959
- Gross operating margin +€25,523
up €25,523, from -€3,180 to €22,343
- Other operating charges +€3,487
up €3,487 (+1,341%), from €260 to €3,747
- Taxes +€2,466
new in 2024: €2,466
- Depreciation +€2,327
up €2,327 (+163%), from €1,427 to €3,754
- Financial charges -€226
down €226 (-77.5%), from €292 to €66
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 | €14,600 | €28,276 | +€13,676 | +93.7% |
| Formation expenses | 20 | €957 | - | -€957 | |
| Fixed assets | 21/28 | €5,920 | €16,125 | +€10,205 | +172% |
| Intangible fixed assets | 21 | - | €690 | +€690 | |
| Tangible fixed assets | 22/27 | €5,920 | €15,435 | +€9,515 | +161% |
| Plant, machinery and equipment | 23 | €1,313 | €2,092 | +€779 | +59.3% |
| Furniture and vehicles | 24 | €4,607 | €13,343 | +€8,736 | +190% |
| Current assets | 29/58 | €7,723 | €12,150 | +€4,427 | +57.3% |
| Amounts receivable within one year | 40/41 | €6,479 | €10,351 | +€3,872 | +59.8% |
| Trade receivables | 40 | €3,905 | €10,351 | +€6,446 | +165% |
| Other amounts receivable | 41 | €2,574 | - | -€2,574 | |
| Cash at bank and in hand | 54/58 | €1,244 | €755 | -€489 | -39.3% |
| Deferred charges and accrued income | 490/1 | - | €1,044 | +€1,044 | |
| Total equity and liabilities | 10/49 | €14,600 | €28,276 | +€13,676 | +93.7% |
| Equity | 10/15 | -€6,889 | €5,485 | +€12,374 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,889 | €3,485 | +€12,374 | |
| Amounts payable | 17/49 | €21,489 | €22,791 | +€1,302 | +6.1% |
| Amounts payable within one year | 42/48 | €21,489 | €21,832 | +€343 | +1.6% |
| Financial debts | 43 | - | €11 | +€11 | |
| Credit institutions | 430/8 | - | €11 | +€11 | |
| Trade debts | 44 | €1,983 | €15,644 | +€13,661 | +689% |
| Suppliers | 440/4 | €1,983 | €15,644 | +€13,661 | +689% |
| Taxes, remuneration and social security | 45 | - | €5,999 | +€5,999 | |
| Taxes | 450/3 | - | €5,999 | +€5,999 | |
| Other amounts payable | 47/48 | €19,506 | €178 | -€19,328 | -99.1% |
| Accrued charges and deferred income | 492/3 | - | €959 | +€959 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,427 | €3,754 | +€2,327 | +163% |
| Other operating charges | 640/8 | €260 | €3,747 | +€3,487 | +1,341% |
| Gross operating margin | 9900 | -€3,180 | €22,343 | +€25,523 | |
| Operating profit (loss) | 9901 | -€4,867 | €14,842 | +€19,709 | |
| Financial income | 75/76B | €13 | €64 | +€51 | +390% |
| Recurring financial income | 75 | €13 | €64 | +€51 | +390% |
| Financial charges | 65/66B | €292 | €66 | -€226 | -77.5% |
| Recurring financial charges | 65 | €292 | €66 | -€226 | -77.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,146 | €14,840 | +€19,986 | |
| Income taxes | 67/77 | - | €2,466 | +€2,466 | |
| Profit (loss) for the period | 9904 | -€5,146 | €12,374 | +€17,520 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,146 | €12,374 | +€17,520 |
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 14 October 2026 via checked.be.