JS FUTURE: 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 FUTURE
Largest movements
- Current investments +€29,169
up €29,169 (+97.2%), from €30,000 to €59,169
- Tangible fixed assets +€18,298
up €18,298 (+530.7%), from €3,448 to €21,746
of which Leasing and similar rights: +€20,200
- Reserves +€51,599
up €51,599 (+37.4%), from €137,982 to €189,581
- Other debts -€21,257
down €21,257 (-100.0%), from €21,257 to €0
- Debts after one year +€13,666
new in 2025: €13,666
- Current portion of long-term debt +€5,311
new in 2025: €5,311
- Tax, wage and social debts +€3,453
up €3,453 (+20.2%), from €17,136 to €20,589
- Gross operating margin +€28,449
up €28,449 (+58.7%), from €48,480 to €76,930
- Taxes +€5,754
up €5,754 (+46.6%), from €12,342 to €18,096
- Depreciation +€1,706
up €1,706 (+32.5%), from €5,246 to €6,952
- Financial charges +€1,490
up €1,490 (+225.6%), from €660 to €2,150
- Financial income +€1,318
up €1,318 (+117.0%), from €1,126 to €2,444
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.
Cash bridge derived
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 | €185,317 | €235,163 | +€49,846 | +26.9% |
| Fixed assets | 21/28 | €3,448 | €21,746 | +€18,298 | +530.7% |
| Tangible fixed assets | 22/27 | €3,448 | €21,746 | +€18,298 | +530.7% |
| Plant, machinery and equipment | 23 | €2,802 | €1,401 | -€1,402 | -50.0% |
| Furniture and vehicles | 24 | €646 | €145 | -€501 | -77.5% |
| Leasing and similar rights | 25 | - | €20,200 | +€20,200 | |
| Current assets | 29/58 | €181,869 | €213,417 | +€31,548 | +17.3% |
| Amounts receivable within one year | 40/41 | €14,149 | €15,167 | +€1,017 | +7.2% |
| Trade receivables | 40 | €13,916 | €14,910 | +€994 | +7.1% |
| Other amounts receivable | 41 | €233 | €257 | +€24 | +10.1% |
| Current investments | 50/53 | €30,000 | €59,169 | +€29,169 | +97.2% |
| Cash at bank and in hand | 54/58 | €137,669 | €139,082 | +€1,413 | +1.0% |
| Deferred charges and accrued income | 490/1 | €51 | €0 | -€51 | -100.0% |
| Total equity and liabilities | 10/49 | €185,317 | €235,163 | +€49,846 | +26.9% |
| Equity | 10/15 | €142,982 | €194,581 | +€51,599 | +36.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €137,982 | €189,581 | +€51,599 | +37.4% |
| Distributable reserves | 133 | €137,982 | €189,581 | +€51,599 | +37.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €42,334 | €40,581 | -€1,753 | -4.1% |
| Amounts payable after more than one year | 17 | - | €13,666 | +€13,666 | |
| Financial debts | 170/4 | - | €13,666 | +€13,666 | |
| Amounts payable within one year | 42/48 | €42,312 | €26,798 | -€15,514 | -36.7% |
| Current portion of amounts payable after more than one year | 42 | - | €5,311 | +€5,311 | |
| Trade debts | 44 | €3,920 | €898 | -€3,021 | -77.1% |
| Suppliers | 440/4 | €3,920 | €898 | -€3,021 | -77.1% |
| Taxes, remuneration and social security | 45 | €17,136 | €20,589 | +€3,453 | +20.2% |
| Taxes | 450/3 | €17,136 | €20,589 | +€3,453 | +20.2% |
| Other amounts payable | 47/48 | €21,257 | €0 | -€21,257 | -100.0% |
| Accrued charges and deferred income | 492/3 | €22 | €117 | +€95 | +427.0% |
| Non-recurring operating income | 76A | - | €17,000 | +€17,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,246 | €6,952 | +€1,706 | +32.5% |
| Other operating charges | 640/8 | €451 | €576 | +€125 | +27.7% |
| Gross operating margin | 9900 | €48,480 | €76,930 | +€28,449 | +58.7% |
| Operating profit (loss) | 9901 | €42,783 | €69,402 | +€26,619 | +62.2% |
| Financial income | 75/76B | €1,126 | €2,444 | +€1,318 | +117.0% |
| Recurring financial income | 75 | €1,126 | €2,444 | +€1,318 | +117.0% |
| Financial charges | 65/66B | €660 | €2,150 | +€1,490 | +225.6% |
| Recurring financial charges | 65 | €660 | €2,150 | +€1,490 | +225.6% |
| Profit (loss) for the period before taxes | 9903 | €43,249 | €69,695 | +€26,446 | +61.1% |
| Income taxes | 67/77 | €12,342 | €18,096 | +€5,754 | +46.6% |
| Profit (loss) for the period | 9904 | €30,907 | €51,599 | +€20,692 | +67.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,907 | €51,599 | +€20,692 | +67.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.