JS INVEST: what changed
What changed
JS INVEST
NACE 31.001, Manufacture of furniture
filed annual accounts (NBB)
Net result for the year
€56,862
2024 · €78,978-€22,116
Equity
€393,945
2024 · €397,083-€3,138
Cash
€159
2024 · €1,063-€904
Balance sheet total
€1.1m
2024 · €1.1m+€28,662
Largest movements
Assets
- Tangible fixed assets +€43,452
up €43,452 (+7.6%), from €573,296 to €616,748
of which Furniture and vehicles: +€70,244
Equity and liabilities
- Reserves -€60,000
down €60,000 (-15.3%), from €392,083 to €332,083
- Profit (loss) carried forward +€56,862
up €56,862, from €0 to €56,862
- Tax, wage and social debts +€16,366
up €16,366 (+262%), from €6,251 to €22,617
of which Taxes: +€16,367
- Current portion of long-term debt +€15,228
up €15,228 (+28.0%), from €54,375 to €69,604
- Other debts +€14,451
up €14,451 (+24.7%), from €58,429 to €72,881
Income statement
- Gross operating margin +€109,915
up €109,915 (+126%), from €87,568 to €197,483
- Financial income -€52,501
down €52,501 (-100%), from €52,501 to €0
- Other operating charges +€43,802
up €43,802 (+705%), from €6,214 to €50,016
- Taxes +€24,975
up €24,975 (+207%), from €12,047 to €37,022
- Depreciation +€12,910
up €12,910 (+49.1%), from €26,278 to €39,189
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€78,978
Gross operating margin
+€109,915
Depreciation
-€12,910
Other operating charges
-€43,802
Financial income
-€52,501
Financial charges
+€2,158
Taxes
-€24,975
Result 2025
€56,862
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€128,320
Investment
-€82,640
Financing
-€46,584
Cash 2024
€1,063
From operations (derived)
+€128,320
Net result for the year
+€56,862
Depreciation
+€39,189
Receivables within one year
+€9,972
Deferred charges and accrued income
+€3,914
Trade debts
-€12,431
Tax, wage and social debts
+€16,366
Other debts
+€14,451
Accrued charges and deferred income
-€2
Investment (derived)
-€82,640
Investment in fixed assets (net)
-€82,640
Financing
-€46,584
Debts after one year
+€660
Current portion of long-term debt
+€15,228
Short-term financial debts
-€2,472
Contributions, distributions and other
-€60,000
Cash 2025
€159
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,068,259 | €1,096,921 | +€28,662 | +2.7% |
| Fixed assets | 21/28 | €970,796 | €1,014,248 | +€43,452 | +4.5% |
| Tangible fixed assets | 22/27 | €573,296 | €616,748 | +€43,452 | +7.6% |
| Land and buildings | 22 | €561,132 | €539,339 | -€21,793 | -3.9% |
| Furniture and vehicles | 24 | €0 | €70,244 | +€70,244 | |
| Other tangible fixed assets | 26 | €12,164 | €7,164 | -€5,000 | -41.1% |
| Financial fixed assets | 28 | €397,500 | €397,500 | = | 0.0% |
| Current assets | 29/58 | €97,462 | €82,673 | -€14,789 | -15.2% |
| Amounts receivable within one year | 40/41 | €83,788 | €73,816 | -€9,972 | -11.9% |
| Trade receivables | 40 | €17,859 | €19,642 | +€1,783 | +10.0% |
| Other amounts receivable | 41 | €65,929 | €54,174 | -€11,755 | -17.8% |
| Cash at bank and in hand | 54/58 | €1,063 | €159 | -€904 | -85.0% |
| Deferred charges and accrued income | 490/1 | €12,611 | €8,697 | -€3,914 | -31.0% |
| Total equity and liabilities | 10/49 | €1,068,259 | €1,096,921 | +€28,662 | +2.7% |
| Equity | 10/15 | €397,083 | €393,945 | -€3,138 | -0.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €392,083 | €332,083 | -€60,000 | -15.3% |
| Distributable reserves | 133 | €392,083 | €332,083 | -€60,000 | -15.3% |
| Profit (loss) carried forward | 14 | €0 | €56,862 | +€56,862 | |
| Amounts payable | 17/49 | €671,176 | €702,976 | +€31,801 | +4.7% |
| Amounts payable after more than one year | 17 | €522,490 | €523,150 | +€660 | +0.1% |
| Financial debts | 170/4 | €522,490 | €523,150 | +€660 | +0.1% |
| Amounts payable within one year | 42/48 | €148,684 | €179,826 | +€31,142 | +20.9% |
| Current portion of amounts payable after more than one year | 42 | €54,375 | €69,604 | +€15,228 | +28.0% |
| Financial debts | 43 | €14,213 | €11,740 | -€2,472 | -17.4% |
| Credit institutions | 430/8 | €14,213 | €11,740 | -€2,472 | -17.4% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €15,415 | €2,984 | -€12,431 | -80.6% |
| Suppliers | 440/4 | €15,415 | €2,984 | -€12,431 | -80.6% |
| Taxes, remuneration and social security | 45 | €6,251 | €22,617 | +€16,366 | +262% |
| Taxes | 450/3 | €4,274 | €20,641 | +€16,367 | +383% |
| Remuneration and social security | 454/9 | €1,977 | €1,976 | -€1 | -0.1% |
| Other amounts payable | 47/48 | €58,429 | €72,881 | +€14,451 | +24.7% |
| Accrued charges and deferred income | 492/3 | €2 | €0 | -€2 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,278 | €39,189 | +€12,910 | +49.1% |
| Other operating charges | 640/8 | €6,214 | €50,016 | +€43,802 | +705% |
| Gross operating margin | 9900 | €87,568 | €197,483 | +€109,915 | +126% |
| Operating profit (loss) | 9901 | €55,076 | €108,277 | +€53,202 | +96.6% |
| Financial income | 75/76B | €52,501 | €0 | -€52,501 | -100% |
| Recurring financial income | 75 | €52,501 | €0 | -€52,501 | -100% |
| Financial charges | 65/66B | €16,551 | €14,393 | -€2,158 | -13.0% |
| Recurring financial charges | 65 | €16,551 | €14,393 | -€2,158 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €91,025 | €93,884 | +€2,859 | +3.1% |
| Income taxes | 67/77 | €12,047 | €37,022 | +€24,975 | +207% |
| Profit (loss) for the period | 9904 | €78,978 | €56,862 | -€22,116 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €78,978 | €56,862 | -€22,116 | -28.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.