JS INTERNATIONAL: 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 INTERNATIONAL
Largest movements
- Cash -€20,976
down €20,976 (-22.3%), from €94,242 to €73,265
mainly Other debts (-€17,269) and Receivables within one year (-€8,657)
- Receivables within one year +€8,657
new in 2025: €8,657
of which Other amounts receivable: +€6,357
- Tangible fixed assets -€1,953
down €1,953 (-40.5%), from €4,827 to €2,873
- Other debts -€17,269
down €17,269 (-81.1%), from €21,282 to €4,013
- Trade debts +€9,337
up €9,337 (+564%), from €1,657 to €10,994
- Tax, wage and social debts -€8,049
no longer reported in 2025 (was €8,049)
- Debts after one year +€1,300
new in 2025: €1,300
- Gross operating margin -€24,875
down €24,875 (-74.7%), from €33,295 to €8,420
- Taxes -€7,015
down €7,015 (-86.0%), from €8,157 to €1,143
- Other operating charges +€431
up €431 (+31.9%), from €1,350 to €1,780
- Financial income +€416
up €416 (+183%), from €227 to €643
- Depreciation -€335
down €335 (-14.7%), from €2,289 to €1,953
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 | €100,473 | €85,604 | -€14,869 | -14.8% |
| Fixed assets | 21/28 | €4,901 | €2,948 | -€1,953 | -39.9% |
| Tangible fixed assets | 22/27 | €4,827 | €2,873 | -€1,953 | -40.5% |
| Land and buildings | 22 | €4,827 | €2,873 | -€1,953 | -40.5% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €95,572 | €82,656 | -€12,916 | -13.5% |
| Amounts receivable within one year | 40/41 | - | €8,657 | +€8,657 | |
| Trade receivables | 40 | - | €2,300 | +€2,300 | |
| Other amounts receivable | 41 | - | €6,357 | +€6,357 | |
| Cash at bank and in hand | 54/58 | €94,242 | €73,265 | -€20,976 | -22.3% |
| Deferred charges and accrued income | 490/1 | €1,330 | €734 | -€597 | -44.8% |
| Total equity and liabilities | 10/49 | €100,473 | €85,604 | -€14,869 | -14.8% |
| Equity | 10/15 | €68,760 | €68,549 | -€211 | -0.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €560 | €349 | -€211 | -37.7% |
| Amounts payable | 17/49 | €31,713 | €17,055 | -€14,658 | -46.2% |
| Amounts payable after more than one year | 17 | - | €1,300 | +€1,300 | |
| Other amounts payable | 178/9 | - | €1,300 | +€1,300 | |
| Amounts payable within one year | 42/48 | €30,988 | €15,007 | -€15,981 | -51.6% |
| Trade debts | 44 | €1,657 | €10,994 | +€9,337 | +564% |
| Suppliers | 440/4 | €1,657 | €10,994 | +€9,337 | +564% |
| Taxes, remuneration and social security | 45 | €8,049 | - | -€8,049 | |
| Taxes | 450/3 | €8,049 | - | -€8,049 | |
| Other amounts payable | 47/48 | €21,282 | €4,013 | -€17,269 | -81.1% |
| Accrued charges and deferred income | 492/3 | €725 | €749 | +€23 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,289 | €1,953 | -€335 | -14.7% |
| Other operating charges | 640/8 | €1,350 | €1,780 | +€431 | +31.9% |
| Gross operating margin | 9900 | €33,295 | €8,420 | -€24,875 | -74.7% |
| Operating profit (loss) | 9901 | €29,657 | €4,687 | -€24,970 | -84.2% |
| Financial income | 75/76B | €227 | €643 | +€416 | +183% |
| Recurring financial income | 75 | €227 | €643 | +€416 | +183% |
| Financial charges | 65/66B | €627 | €758 | +€131 | +20.9% |
| Recurring financial charges | 65 | €627 | €758 | +€131 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €29,257 | €4,572 | -€24,685 | -84.4% |
| Income taxes | 67/77 | €8,157 | €1,143 | -€7,015 | -86.0% |
| Profit (loss) for the period | 9904 | €21,099 | €3,429 | -€17,670 | -83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,099 | €3,429 | -€17,670 | -83.7% |
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 17 October 2026 via checked.be.