JS ELEKTRO SERVICES: 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 ELEKTRO SERVICES
Largest movements
- Receivables within one year -€58,646
down €58,646 (-44.0%), from €133,309 to €74,663
- Tangible fixed assets -€20,675
down €20,675 (-3.3%), from €623,143 to €602,468
of which Land and buildings: -€20,480
- Profit (loss) carried forward -€86,980
down €86,980 (-87.6%), from €99,322 to €12,342
- Other debts +€76,500
up €76,500 (+104%), from €73,873 to €150,373
- Trade debts -€31,342
down €31,342 (-63.0%), from €49,767 to €18,425
- Debts after one year -€27,474
down €27,474 (-5.7%), from €478,703 to €451,229
- Current portion of long-term debt -€27,333
down €27,333 (-49.9%), from €54,806 to €27,474
- Gross operating margin +€20,699
up €20,699 (+74.3%), from €27,842 to €48,541
- Financial income -€13,735
no longer reported in 2025 (was €13,735)
of which Non-recurring financial income: -€13,733
- Depreciation -€7,433
down €7,433 (-26.4%), from €28,108 to €20,675
- Financial charges +€2,054
up €2,054 (+10.9%), from €18,800 to €20,854
- Other operating charges +€774
up €774 (+24.0%), from €3,219 to €3,993
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 | €764,083 | €678,343 | -€85,740 | -11.2% |
| Fixed assets | 21/28 | €623,143 | €602,468 | -€20,675 | -3.3% |
| Tangible fixed assets | 22/27 | €623,143 | €602,468 | -€20,675 | -3.3% |
| Land and buildings | 22 | €621,957 | €601,477 | -€20,480 | -3.3% |
| Plant, machinery and equipment | 23 | €1,186 | €991 | -€195 | -16.4% |
| Current assets | 29/58 | €140,940 | €75,875 | -€65,066 | -46.2% |
| Amounts receivable within one year | 40/41 | €133,309 | €74,663 | -€58,646 | -44.0% |
| Other amounts receivable | 41 | €133,309 | €74,663 | -€58,646 | -44.0% |
| Cash at bank and in hand | 54/58 | €7,631 | €1,212 | -€6,420 | -84.1% |
| Total equity and liabilities | 10/49 | €764,083 | €678,343 | -€85,740 | -11.2% |
| Equity | 10/15 | €104,322 | €17,342 | -€86,980 | -83.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,322 | €12,342 | -€86,980 | -87.6% |
| Amounts payable | 17/49 | €659,761 | €661,001 | +€1,240 | +0.2% |
| Amounts payable after more than one year | 17 | €478,703 | €451,229 | -€27,474 | -5.7% |
| Financial debts | 170/4 | €478,703 | €451,229 | -€27,474 | -5.7% |
| Amounts payable within one year | 42/48 | €181,058 | €209,772 | +€28,714 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €54,806 | €27,474 | -€27,333 | -49.9% |
| Trade debts | 44 | €49,767 | €18,425 | -€31,342 | -63.0% |
| Suppliers | 440/4 | €49,767 | €18,425 | -€31,342 | -63.0% |
| Taxes, remuneration and social security | 45 | €2,611 | €13,500 | +€10,889 | +417% |
| Taxes | 450/3 | €2,611 | €13,500 | +€10,889 | +417% |
| Other amounts payable | 47/48 | €73,873 | €150,373 | +€76,500 | +104% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,108 | €20,675 | -€7,433 | -26.4% |
| Other operating charges | 640/8 | €3,219 | €3,993 | +€774 | +24.0% |
| Gross operating margin | 9900 | €27,842 | €48,541 | +€20,699 | +74.3% |
| Operating profit (loss) | 9901 | -€3,484 | €23,874 | +€27,358 | |
| Financial income | 75/76B | €13,735 | - | -€13,735 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Non-recurring financial income | 76B | €13,733 | - | -€13,733 | |
| Financial charges | 65/66B | €18,800 | €20,854 | +€2,054 | +10.9% |
| Recurring financial charges | 65 | €18,800 | €20,854 | +€2,054 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,549 | €3,020 | +€11,569 | |
| Profit (loss) for the period | 9904 | -€8,549 | €3,020 | +€11,569 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,549 | €3,020 | +€11,569 |
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 14 October 2026 via checked.be.