JS ELEMENTS: 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 ELEMENTS
Largest movements
- Cash +€38,218
up €38,218 (+72.9%), from €52,450 to €90,668
mainly Net result for the year (+€29,035) and Tax, wage and social debts (+€13,714)
- Receivables within one year +€11,285
up €11,285 (+9,028%), from €125 to €11,410
of which Other amounts receivable: +€11,410
- Deferred charges and accrued income -€8,023
down €8,023 (-53.0%), from €15,127 to €7,105
- Tangible fixed assets -€2,146
down €2,146 (-45.7%), from €4,694 to €2,548
of which Plant, machinery and equipment: -€1,328
- Reserves +€29,035
up €29,035 (+52.4%), from €55,380 to €84,416
- Tax, wage and social debts +€13,714
up €13,714 (+134%), from €10,251 to €23,965
of which Taxes: +€11,536
- Other debts -€3,693
no longer reported in 2025 (was €3,693)
- Gross operating margin +€5,285
up €5,285 (+13.8%), from €38,328 to €43,613
- Taxes +€1,285
up €1,285 (+12.5%), from €10,251 to €11,536
- Depreciation +€536
up €536 (+20.1%), from €2,664 to €3,200
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 | €72,397 | €111,731 | +€39,335 | +54.3% |
| Fixed assets | 21/28 | €4,694 | €2,548 | -€2,146 | -45.7% |
| Tangible fixed assets | 22/27 | €4,694 | €2,548 | -€2,146 | -45.7% |
| Plant, machinery and equipment | 23 | €1,975 | €647 | -€1,328 | -67.2% |
| Furniture and vehicles | 24 | €2,719 | €1,901 | -€818 | -30.1% |
| Current assets | 29/58 | €67,703 | €109,184 | +€41,481 | +61.3% |
| Amounts receivable within one year | 40/41 | €125 | €11,410 | +€11,285 | +9,028% |
| Trade receivables | 40 | €125 | - | -€125 | |
| Other amounts receivable | 41 | - | €11,410 | +€11,410 | |
| Cash at bank and in hand | 54/58 | €52,450 | €90,668 | +€38,218 | +72.9% |
| Deferred charges and accrued income | 490/1 | €15,127 | €7,105 | -€8,023 | -53.0% |
| Total equity and liabilities | 10/49 | €72,397 | €111,731 | +€39,335 | +54.3% |
| Equity | 10/15 | €55,381 | €84,417 | +€29,035 | +52.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €55,380 | €84,416 | +€29,035 | +52.4% |
| Distributable reserves | 133 | €55,380 | €84,416 | +€29,035 | +52.4% |
| Amounts payable | 17/49 | €17,015 | €27,315 | +€10,299 | +60.5% |
| Amounts payable within one year | 42/48 | €17,015 | €27,315 | +€10,299 | +60.5% |
| Trade debts | 44 | €3,071 | €3,350 | +€279 | +9.1% |
| Suppliers | 440/4 | €3,071 | €3,350 | +€279 | +9.1% |
| Taxes, remuneration and social security | 45 | €10,251 | €23,965 | +€13,714 | +134% |
| Taxes | 450/3 | €10,251 | €21,786 | +€11,536 | +113% |
| Remuneration and social security | 454/9 | - | €2,178 | +€2,178 | |
| Other amounts payable | 47/48 | €3,693 | - | -€3,693 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,664 | €3,200 | +€536 | +20.1% |
| Gross operating margin | 9900 | €38,328 | €43,613 | +€5,285 | +13.8% |
| Operating profit (loss) | 9901 | €35,664 | €40,412 | +€4,749 | +13.3% |
| Financial income | 75/76B | - | €234 | +€234 | |
| Recurring financial income | 75 | - | €234 | +€234 | |
| Financial charges | 65/66B | €72 | €76 | +€4 | +5.4% |
| Recurring financial charges | 65 | €72 | €76 | +€4 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €35,592 | €40,571 | +€4,979 | +14.0% |
| Income taxes | 67/77 | €10,251 | €11,536 | +€1,285 | +12.5% |
| Profit (loss) for the period | 9904 | €25,341 | €29,035 | +€3,694 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,341 | €29,035 | +€3,694 | +14.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.