JS ELECTRICS: 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 ELECTRICS
Largest movements
- Stocks and contracts -€23,875
down €23,875 (-48.5%), from €49,246 to €25,371
of which Contracts in progress: -€22,000
- Cash +€11,113
up €11,113 (+368%), from €3,020 to €14,133
mainly Stocks and contracts (+€23,875) and Depreciation (+€4,369)
- Tangible fixed assets -€4,369
no longer reported in 2025 (was €4,369)
- Receivables within one year +€3,553
up €3,553 (+38.5%), from €9,236 to €12,790
of which Trade receivables: +€4,050
- Other debts -€10,496
down €10,496 (-71.1%), from €14,762 to €4,266
- Trade debts -€3,709
down €3,709 (-79.6%), from €4,661 to €953
- Profit (loss) carried forward +€889
up €889 (+7.5%), from -€11,841 to -€10,952
- Tax, wage and social debts -€710
down €710 (-15.5%), from €4,591 to €3,881
of which Remuneration and social security: -€1,540
- Turnover +€43,439
up €43,439 (+54.2%), from €80,122 to €123,562
- Purchases and services +€24,430
up €24,430 (+30.8%), from €79,356 to €103,786
- Gross operating margin -€13,875
down €13,875 (-66.5%), from €20,866 to €6,991
- Depreciation -€2,851
down €2,851 (-39.5%), from €7,220 to €4,369
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 | €67,672 | €53,647 | -€14,025 | -20.7% |
| Fixed assets | 21/28 | €4,369 | - | -€4,369 | |
| Tangible fixed assets | 22/27 | €4,369 | - | -€4,369 | |
| Furniture and vehicles | 24 | €4,369 | - | -€4,369 | |
| Current assets | 29/58 | €63,304 | €53,647 | -€9,656 | -15.3% |
| Stocks and contracts in progress | 3 | €49,246 | €25,371 | -€23,875 | -48.5% |
| Stocks | 30/36 | €27,246 | €25,371 | -€1,875 | -6.9% |
| Contracts in progress | 37 | €22,000 | - | -€22,000 | |
| Amounts receivable within one year | 40/41 | €9,236 | €12,790 | +€3,553 | +38.5% |
| Trade receivables | 40 | €8,740 | €12,790 | +€4,050 | +46.3% |
| Other amounts receivable | 41 | €497 | - | -€497 | |
| Cash at bank and in hand | 54/58 | €3,020 | €14,133 | +€11,113 | +368% |
| Deferred charges and accrued income | 490/1 | €1,801 | €1,354 | -€447 | -24.8% |
| Total equity and liabilities | 10/49 | €67,672 | €53,647 | -€14,025 | -20.7% |
| Equity | 10/15 | €3,659 | €4,548 | +€889 | +24.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €13,000 | €13,000 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,841 | -€10,952 | +€889 | +7.5% |
| Amounts payable | 17/49 | €64,014 | €49,099 | -€14,914 | -23.3% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Financial debts | 170/4 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €24,014 | €9,099 | -€14,914 | -62.1% |
| Trade debts | 44 | €4,661 | €953 | -€3,709 | -79.6% |
| Suppliers | 440/4 | €4,661 | €953 | -€3,709 | -79.6% |
| Taxes, remuneration and social security | 45 | €4,591 | €3,881 | -€710 | -15.5% |
| Taxes | 450/3 | €3,050 | €3,881 | +€831 | +27.2% |
| Remuneration and social security | 454/9 | €1,540 | - | -€1,540 | |
| Other amounts payable | 47/48 | €14,762 | €4,266 | -€10,496 | -71.1% |
| Turnover | 70 | €80,122 | €123,562 | +€43,439 | +54.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €79,356 | €103,786 | +€24,430 | +30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,220 | €4,369 | -€2,851 | -39.5% |
| Other operating charges | 640/8 | €823 | €647 | -€176 | -21.4% |
| Gross operating margin | 9900 | €20,866 | €6,991 | -€13,875 | -66.5% |
| Operating profit (loss) | 9901 | €12,823 | €1,975 | -€10,848 | -84.6% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €1,693 | €896 | -€797 | -47.1% |
| Recurring financial charges | 65 | €1,693 | €896 | -€797 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | €11,130 | €1,079 | -€10,051 | -90.3% |
| Income taxes | 67/77 | €189 | €190 | +€1 | +0.4% |
| Profit (loss) for the period | 9904 | €10,940 | €889 | -€10,051 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,940 | €889 | -€10,051 | -91.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.