JS IMMO: 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 IMMO
Largest movements
- Stocks and contracts +€380,000
up €380,000 (+27.5%), from €1.4m to €1.8m
- Receivables within one year +€204,674
up €204,674 (+310.2%), from €65,987 to €270,661
of which Trade receivables: +€194,251
- Cash -€21,688
down €21,688 (-87.1%), from €24,888 to €3,200
mainly Stocks and contracts (-€380,000) and Short-term financial debts (-€317,203)
- Debts after one year +€820,000
up €820,000 (+94.3%), from €869,858 to €1.7m
- Short-term financial debts -€317,203
down €317,203 (-73.7%), from €430,665 to €113,462
- Trade debts +€69,427
up €69,427 (+93.2%), from €74,504 to €143,931
- Gross operating margin -€24,265
down €24,265 (-29.0%), from €83,576 to €59,311
- Financial charges +€21,847
up €21,847 (+64.8%), from €33,704 to €55,551
- Taxes -€10,998
down €10,998 (-88.2%), from €12,470 to €1,472
From the 2023 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,473,616 | €2,036,171 | +€562,555 | +38.2% |
| Current assets | 29/58 | €1,473,616 | €2,036,171 | +€562,555 | +38.2% |
| Stocks and contracts in progress | 3 | €1,380,000 | €1,760,000 | +€380,000 | +27.5% |
| Stocks | 30/36 | €1,380,000 | €1,760,000 | +€380,000 | +27.5% |
| Amounts receivable within one year | 40/41 | €65,987 | €270,661 | +€204,674 | +310.2% |
| Trade receivables | 40 | €6,148 | €200,399 | +€194,251 | +3159.6% |
| Other amounts receivable | 41 | €59,839 | €70,262 | +€10,423 | +17.4% |
| Cash at bank and in hand | 54/58 | €24,888 | €3,200 | -€21,688 | -87.1% |
| Deferred charges and accrued income | 490/1 | €2,741 | €2,310 | -€431 | -15.7% |
| Total equity and liabilities | 10/49 | €1,473,616 | €2,036,171 | +€562,555 | +38.2% |
| Equity | 10/15 | €86,119 | €88,004 | +€1,886 | +2.2% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,119 | €43,004 | +€1,886 | +4.6% |
| Amounts payable | 17/49 | €1,387,497 | €1,948,166 | +€560,669 | +40.4% |
| Amounts payable after more than one year | 17 | €869,858 | €1,689,858 | +€820,000 | +94.3% |
| Financial debts | 170/4 | €869,858 | €1,689,858 | +€820,000 | +94.3% |
| Amounts payable within one year | 42/48 | €517,639 | €258,308 | -€259,331 | -50.1% |
| Financial debts | 43 | €430,665 | €113,462 | -€317,203 | -73.7% |
| Credit institutions | 430/8 | €430,665 | €113,462 | -€317,203 | -73.7% |
| Trade debts | 44 | €74,504 | €143,931 | +€69,427 | +93.2% |
| Suppliers | 440/4 | €74,504 | €143,931 | +€69,427 | +93.2% |
| Taxes, remuneration and social security | 45 | €12,470 | €915 | -€11,555 | -92.7% |
| Taxes | 450/3 | €12,470 | €915 | -€11,555 | -92.7% |
| Other operating charges | 640/8 | - | €403 | +€403 | |
| Gross operating margin | 9900 | €83,576 | €59,311 | -€24,265 | -29.0% |
| Operating profit (loss) | 9901 | €83,576 | €58,907 | -€24,668 | -29.5% |
| Financial income | 75/76B | €7 | €1 | -€6 | -88.6% |
| Recurring financial income | 75 | €7 | €1 | -€6 | -88.6% |
| Financial charges | 65/66B | €33,704 | €55,551 | +€21,847 | +64.8% |
| Recurring financial charges | 65 | €33,704 | €55,551 | +€21,847 | +64.8% |
| Profit (loss) for the period before taxes | 9903 | €49,879 | €3,357 | -€46,522 | -93.3% |
| Income taxes | 67/77 | €12,470 | €1,472 | -€10,998 | -88.2% |
| Profit (loss) for the period | 9904 | €37,409 | €1,886 | -€35,523 | -95.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,409 | €1,886 | -€35,523 | -95.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.