JS-ELECTRONICS: 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-ELECTRONICS
Largest movements
- Receivables within one year +€11,998
up €11,998 (+16.1%), from €74,382 to €86,380
of which Trade receivables: +€7,205
- Tangible fixed assets -€2,983
down €2,983 (-87.0%), from €3,429 to €446
- Cash +€1,371
up €1,371 (+15.8%), from €8,663 to €10,034
- Stocks and contracts -€1,026
down €1,026 (-16.1%), from €6,353 to €5,327
of which Stocks: -€776
- Other debts -€37,477
down €37,477 (-81.4%), from €46,060 to €8,583
- Reserves +€19,972
up €19,972 (+354.0%), from €5,642 to €25,614
of which Distributable reserves: +€19,972
- Trade debts +€18,502
up €18,502 (+155.1%), from €11,926 to €30,428
- Tax, wage and social debts +€7,720
up €7,720 (+123.2%), from €6,267 to €13,987
of which Taxes: +€6,725
- Gross operating margin +€29,244
up €29,244 (+6399.1%), from €457 to €29,701
- Taxes +€6,127
up €6,127, from -€721 to €5,406
- Other operating charges +€5,515
up €5,515 (+1191.1%), from €463 to €5,978
- Depreciation -€2,463
down €2,463 (-90.5%), from €2,723 to €260
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,778 | €102,492 | +€8,714 | +9.3% |
| Fixed assets | 21/28 | €3,429 | €446 | -€2,983 | -87.0% |
| Tangible fixed assets | 22/27 | €3,429 | €446 | -€2,983 | -87.0% |
| Furniture and vehicles | 24 | €3,429 | €446 | -€2,983 | -87.0% |
| Current assets | 29/58 | €90,349 | €102,046 | +€11,697 | +12.9% |
| Stocks and contracts in progress | 3 | €6,353 | €5,327 | -€1,026 | -16.1% |
| Stocks | 30/36 | €3,853 | €3,077 | -€776 | -20.1% |
| Contracts in progress | 37 | €2,500 | €2,250 | -€250 | -10.0% |
| Amounts receivable within one year | 40/41 | €74,382 | €86,380 | +€11,998 | +16.1% |
| Trade receivables | 40 | €70,259 | €77,464 | +€7,205 | +10.3% |
| Other amounts receivable | 41 | €4,123 | €8,916 | +€4,793 | +116.3% |
| Cash at bank and in hand | 54/58 | €8,663 | €10,034 | +€1,371 | +15.8% |
| Deferred charges and accrued income | 490/1 | €951 | €305 | -€646 | -67.9% |
| Total equity and liabilities | 10/49 | €93,778 | €102,492 | +€8,714 | +9.3% |
| Equity | 10/15 | €29,145 | €49,117 | +€19,972 | +68.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,642 | €25,614 | +€19,972 | +354.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €3,782 | €23,754 | +€19,972 | +528.1% |
| Profit (loss) carried forward | 14 | €17,303 | €17,303 | = | 0.0% |
| Amounts payable | 17/49 | €64,633 | €53,375 | -€11,258 | -17.4% |
| Amounts payable within one year | 42/48 | €64,633 | €53,375 | -€11,258 | -17.4% |
| Current portion of amounts payable after more than one year | 42 | €380 | €377 | -€3 | -0.8% |
| Trade debts | 44 | €11,926 | €30,428 | +€18,502 | +155.1% |
| Suppliers | 440/4 | €11,926 | €30,428 | +€18,502 | +155.1% |
| Taxes, remuneration and social security | 45 | €6,267 | €13,987 | +€7,720 | +123.2% |
| Taxes | 450/3 | €378 | €7,103 | +€6,725 | +1779.1% |
| Remuneration and social security | 454/9 | €5,889 | €6,884 | +€995 | +16.9% |
| Other amounts payable | 47/48 | €46,060 | €8,583 | -€37,477 | -81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,723 | €260 | -€2,463 | -90.5% |
| Other operating charges | 640/8 | €463 | €5,978 | +€5,515 | +1191.1% |
| Gross operating margin | 9900 | €457 | €29,701 | +€29,244 | +6399.1% |
| Operating profit (loss) | 9901 | -€2,729 | €23,463 | +€26,192 | |
| Financial income | 75/76B | - | €217 | +€217 | |
| Recurring financial income | 75 | - | €217 | +€217 | |
| Financial charges | 65/66B | €195 | €306 | +€111 | +56.9% |
| Recurring financial charges | 65 | €195 | €306 | +€111 | +56.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,924 | €23,374 | +€26,298 | |
| Income taxes | 67/77 | -€721 | €5,406 | +€6,127 | |
| Profit (loss) for the period | 9904 | -€2,203 | €17,968 | +€20,171 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,203 | €17,968 | +€20,171 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.