JS CONFORT: 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 CONFORT
Largest movements
- Tangible fixed assets +€37,579
up €37,579 (+53.4%), from €70,381 to €107,960
of which Furniture and vehicles: +€43,283
- Receivables within one year +€20,005
up €20,005 (+67.0%), from €29,852 to €49,857
of which Trade receivables: +€15,646
- Stocks and contracts -€16,310
down €16,310 (-21.1%), from €77,193 to €60,883
- Cash +€8,062
up €8,062 (+26.9%), from €29,981 to €38,043
mainly Depreciation (+€23,270) and Debts after one year (+€19,813)
- Debts after one year +€19,813
up €19,813 (+35.6%), from €55,693 to €75,506
- Current portion of long-term debt +€11,470
up €11,470 (+79.5%), from €14,422 to €25,892
- Reserves +€9,700
up €9,700 (+522%), from €1,860 to €11,560
- Tax, wage and social debts +€6,854
up €6,854 (+37.4%), from €18,347 to €25,201
of which Remuneration and social security: +€4,678
- Trade debts +€5,720
up €5,720 (+80.6%), from €7,096 to €12,816
- Gross operating margin +€52,067
up €52,067 (+55.2%), from €94,332 to €146,399
- Staff costs +€48,578
up €48,578 (+92.7%), from €52,430 to €101,008
- Depreciation +€5,955
up €5,955 (+34.4%), from €17,315 to €23,270
- Financial charges -€1,546
down €1,546 (-16.5%), from €9,359 to €7,813
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 | €217,004 | €267,199 | +€50,195 | +23.1% |
| Fixed assets | 21/28 | €70,381 | €107,960 | +€37,579 | +53.4% |
| Tangible fixed assets | 22/27 | €70,381 | €107,960 | +€37,579 | +53.4% |
| Land and buildings | 22 | €39,382 | €32,979 | -€6,403 | -16.3% |
| Plant, machinery and equipment | 23 | €1,731 | €2,430 | +€699 | +40.4% |
| Furniture and vehicles | 24 | €29,268 | €72,551 | +€43,283 | +148% |
| Current assets | 29/58 | €146,623 | €159,239 | +€12,616 | +8.6% |
| Stocks and contracts in progress | 3 | €77,193 | €60,883 | -€16,310 | -21.1% |
| Stocks | 30/36 | €77,193 | €60,883 | -€16,310 | -21.1% |
| Amounts receivable within one year | 40/41 | €29,852 | €49,857 | +€20,005 | +67.0% |
| Trade receivables | 40 | €26,999 | €42,645 | +€15,646 | +58.0% |
| Other amounts receivable | 41 | €2,853 | €7,212 | +€4,359 | +153% |
| Cash at bank and in hand | 54/58 | €29,981 | €38,043 | +€8,062 | +26.9% |
| Deferred charges and accrued income | 490/1 | €9,597 | €10,456 | +€859 | +9.0% |
| Total equity and liabilities | 10/49 | €217,004 | €267,199 | +€50,195 | +23.1% |
| Equity | 10/15 | €106,532 | €116,255 | +€9,723 | +9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €11,560 | +€9,700 | +522% |
| Distributable reserves | 133 | €1,860 | €11,560 | +€9,700 | +522% |
| Profit (loss) carried forward | 14 | €86,072 | €86,095 | +€23 | 0.0% |
| Amounts payable | 17/49 | €110,472 | €150,944 | +€40,472 | +36.6% |
| Amounts payable after more than one year | 17 | €55,693 | €75,506 | +€19,813 | +35.6% |
| Financial debts | 170/4 | €55,693 | €75,506 | +€19,813 | +35.6% |
| Amounts payable within one year | 42/48 | €46,576 | €69,443 | +€22,867 | +49.1% |
| Current portion of amounts payable after more than one year | 42 | €14,422 | €25,892 | +€11,470 | +79.5% |
| Trade debts | 44 | €7,096 | €12,816 | +€5,720 | +80.6% |
| Suppliers | 440/4 | €7,096 | €12,816 | +€5,720 | +80.6% |
| Taxes, remuneration and social security | 45 | €18,347 | €25,201 | +€6,854 | +37.4% |
| Taxes | 450/3 | €5,411 | €7,587 | +€2,176 | +40.2% |
| Remuneration and social security | 454/9 | €12,936 | €17,614 | +€4,678 | +36.2% |
| Other amounts payable | 47/48 | €6,711 | €5,534 | -€1,177 | -17.5% |
| Accrued charges and deferred income | 492/3 | €8,203 | €5,995 | -€2,208 | -26.9% |
| Remuneration, social security and pensions | 62 | €52,430 | €101,008 | +€48,578 | +92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,315 | €23,270 | +€5,955 | +34.4% |
| Other operating charges | 640/8 | €945 | €1,227 | +€282 | +29.8% |
| Gross operating margin | 9900 | €94,332 | €146,399 | +€52,067 | +55.2% |
| Operating profit (loss) | 9901 | €23,642 | €20,894 | -€2,748 | -11.6% |
| Financial income | 75/76B | €415 | €202 | -€213 | -51.3% |
| Recurring financial income | 75 | €415 | €202 | -€213 | -51.3% |
| Financial charges | 65/66B | €9,359 | €7,813 | -€1,546 | -16.5% |
| Recurring financial charges | 65 | €9,359 | €7,813 | -€1,546 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €14,698 | €13,283 | -€1,415 | -9.6% |
| Income taxes | 67/77 | €4,048 | €3,560 | -€488 | -12.1% |
| Profit (loss) for the period | 9904 | €10,650 | €9,723 | -€927 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,650 | €9,723 | -€927 | -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 28 October 2026 via checked.be.