JS CREATIONS: what changed
Two fiscal 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 CREATIONS
Largest movements
- Tangible fixed assets -€17,586
down €17,586 (-46.9%), from €37,472 to €19,886
of which Furniture and vehicles: -€14,371
- Receivables within one year -€8,420
down €8,420 (-96.0%), from €8,771 to €350
of which Trade receivables: -€8,396
- Receivables after one year -€5,000
down €5,000 (-22.2%), from €22,500 to €17,500
- Profit (loss) carried forward -€14,492
down €14,492, from €5,621 to -€8,871
- Debts after one year -€10,463
down €10,463 (-51.8%), from €20,214 to €9,751
- Trade debts -€8,209
down €8,209 (-68.8%), from €11,938 to €3,730
- Short-term financial debts +€6,363
up €6,363 (+835.0%), from €762 to €7,126
- Current portion of long-term debt -€2,529
down €2,529 (-40.8%), from €6,199 to €3,670
- Gross operating margin -€23,849
down €23,849 (-93.3%), from €25,560 to €1,711
- Depreciation -€4,539
down €4,539 (-49.6%), from €9,157 to €4,619
- Taxes -€1,854
down €1,854 (-92.7%), from €2,000 to €146
- Other operating charges -€1,612
down €1,612 (-65.6%), from €2,458 to €846
- Financial charges +€990
up €990 (+29.2%), from €3,392 to €4,382
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,143 | €37,911 | -€31,231 | -45.2% |
| Fixed assets | 21/28 | €37,472 | €19,886 | -€17,586 | -46.9% |
| Tangible fixed assets | 22/27 | €37,472 | €19,886 | -€17,586 | -46.9% |
| Plant, machinery and equipment | 23 | €2,210 | €1,254 | -€955 | -43.2% |
| Furniture and vehicles | 24 | €26,649 | €12,278 | -€14,371 | -53.9% |
| Leasing and similar rights | 25 | €3,951 | €2,731 | -€1,220 | -30.9% |
| Other tangible fixed assets | 26 | €4,661 | €3,622 | -€1,040 | -22.3% |
| Current assets | 29/58 | €31,671 | €18,025 | -€13,645 | -43.1% |
| Amounts receivable after more than one year | 29 | €22,500 | €17,500 | -€5,000 | -22.2% |
| Other amounts receivable | 291 | €22,500 | €17,500 | -€5,000 | -22.2% |
| Stocks and contracts in progress | 3 | €250 | - | -€250 | |
| Stocks | 30/36 | €250 | - | -€250 | |
| Amounts receivable within one year | 40/41 | €8,771 | €350 | -€8,420 | -96.0% |
| Trade receivables | 40 | €8,646 | €250 | -€8,396 | -97.1% |
| Other amounts receivable | 41 | €124 | €100 | -€24 | -19.6% |
| Deferred charges and accrued income | 490/1 | €150 | €175 | +€25 | +16.7% |
| Total equity and liabilities | 10/49 | €69,143 | €37,911 | -€31,231 | -45.2% |
| Equity | 10/15 | €24,221 | €9,729 | -€14,492 | -59.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,621 | -€8,871 | -€14,492 | |
| Amounts payable | 17/49 | €44,921 | €28,182 | -€16,740 | -37.3% |
| Amounts payable after more than one year | 17 | €20,214 | €9,751 | -€10,463 | -51.8% |
| Financial debts | 170/4 | €20,214 | €9,751 | -€10,463 | -51.8% |
| Amounts payable within one year | 42/48 | €24,707 | €18,430 | -€6,277 | -25.4% |
| Current portion of amounts payable after more than one year | 42 | €6,199 | €3,670 | -€2,529 | -40.8% |
| Financial debts | 43 | €762 | €7,126 | +€6,363 | +835.0% |
| Credit institutions | 430/8 | €762 | €7,126 | +€6,363 | +835.0% |
| Trade debts | 44 | €11,938 | €3,730 | -€8,209 | -68.8% |
| Suppliers | 440/4 | €11,938 | €3,730 | -€8,209 | -68.8% |
| Taxes, remuneration and social security | 45 | €3,455 | €3,878 | +€423 | +12.2% |
| Taxes | 450/3 | €3,455 | €3,878 | +€423 | +12.2% |
| Other amounts payable | 47/48 | €2,353 | €27 | -€2,325 | -98.8% |
| Non-recurring operating income | 76A | €4,537 | - | -€4,537 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,157 | €4,619 | -€4,539 | -49.6% |
| Other operating charges | 640/8 | €2,458 | €846 | -€1,612 | -65.6% |
| Non-recurring operating charges | 66A | €46 | €7,260 | +€7,214 | +15574.4% |
| Gross operating margin | 9900 | €25,560 | €1,711 | -€23,849 | -93.3% |
| Operating profit (loss) | 9901 | €13,899 | -€11,014 | -€24,913 | |
| Financial income | 75/76B | €1,021 | €1,050 | +€29 | +2.8% |
| Recurring financial income | 75 | €1,021 | €1,050 | +€29 | +2.8% |
| Financial charges | 65/66B | €3,392 | €4,382 | +€990 | +29.2% |
| Recurring financial charges | 65 | €3,392 | €4,382 | +€990 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | €11,528 | -€14,346 | -€25,874 | |
| Income taxes | 67/77 | €2,000 | €146 | -€1,854 | -92.7% |
| Profit (loss) for the period | 9904 | €9,528 | -€14,492 | -€24,020 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,528 | -€14,492 | -€24,020 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.