JS-IT: 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-IT
Largest movements
- Cash +€41,897
up €41,897 (+28.8%), from €145,560 to €187,456
mainly Other debts (+€30,213) and Net result for the year (+€28,072)
- Receivables within one year -€12,098
down €12,098 (-48.1%), from €25,156 to €13,059
of which Trade receivables: -€12,098
- Tangible fixed assets -€5,596
down €5,596 (-17.0%), from €32,871 to €27,275
of which Furniture and vehicles: -€5,013
- Current investments +€3,500
up €3,500 (+145%), from €2,422 to €5,922
- Other debts +€30,213
up €30,213 (+438%), from €6,895 to €37,107
- Reserves -€4,415
down €4,415 (-2.6%), from €172,620 to €168,205
- Tax, wage and social debts +€2,774
up €2,774 (+32.4%), from €8,552 to €11,326
of which Taxes: +€5,042
- Gross operating margin +€10,167
up €10,167 (+26.0%), from €39,170 to €49,338
- Taxes +€3,039
up €3,039 (+35.0%), from €8,686 to €11,724
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 | €207,546 | €236,580 | +€29,034 | +14.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €32,871 | €27,275 | -€5,596 | -17.0% |
| Tangible fixed assets | 22/27 | €32,871 | €27,275 | -€5,596 | -17.0% |
| Plant, machinery and equipment | 23 | €2,359 | €1,776 | -€583 | -24.7% |
| Furniture and vehicles | 24 | €30,511 | €25,499 | -€5,013 | -16.4% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €174,675 | €209,306 | +€34,630 | +19.8% |
| Stocks and contracts in progress | 3 | €104 | €216 | +€112 | +107% |
| Stocks | 30/36 | €104 | €216 | +€112 | +107% |
| Amounts receivable within one year | 40/41 | €25,156 | €13,059 | -€12,098 | -48.1% |
| Trade receivables | 40 | €25,120 | €13,022 | -€12,098 | -48.2% |
| Other amounts receivable | 41 | €37 | €37 | = | 0.0% |
| Current investments | 50/53 | €2,422 | €5,922 | +€3,500 | +145% |
| Cash at bank and in hand | 54/58 | €145,560 | €187,456 | +€41,897 | +28.8% |
| Deferred charges and accrued income | 490/1 | €1,434 | €2,653 | +€1,220 | +85.1% |
| Total equity and liabilities | 10/49 | €207,546 | €236,580 | +€29,034 | +14.0% |
| Equity | 10/15 | €191,220 | €186,805 | -€4,415 | -2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €172,620 | €168,205 | -€4,415 | -2.6% |
| Distributable reserves | 133 | €172,620 | €168,205 | -€4,415 | -2.6% |
| Amounts payable | 17/49 | €16,326 | €49,776 | +€33,450 | +205% |
| Amounts payable within one year | 42/48 | €16,326 | €49,776 | +€33,450 | +205% |
| Trade debts | 44 | €879 | €1,342 | +€463 | +52.7% |
| Suppliers | 440/4 | €879 | €1,342 | +€463 | +52.7% |
| Taxes, remuneration and social security | 45 | €8,552 | €11,326 | +€2,774 | +32.4% |
| Taxes | 450/3 | €6,283 | €11,326 | +€5,042 | +80.2% |
| Remuneration and social security | 454/9 | €2,268 | - | -€2,268 | |
| Other amounts payable | 47/48 | €6,895 | €37,107 | +€30,213 | +438% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,324 | €8,556 | +€231 | +2.8% |
| Other operating charges | 640/8 | €977 | €1,174 | +€197 | +20.2% |
| Gross operating margin | 9900 | €39,170 | €49,338 | +€10,167 | +26.0% |
| Operating profit (loss) | 9901 | €29,869 | €39,608 | +€9,739 | +32.6% |
| Financial income | 75/76B | €301 | €778 | +€476 | +158% |
| Recurring financial income | 75 | €301 | €778 | +€476 | +158% |
| Financial charges | 65/66B | €682 | €589 | -€93 | -13.7% |
| Recurring financial charges | 65 | €682 | €589 | -€93 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €29,488 | €39,796 | +€10,308 | +35.0% |
| Income taxes | 67/77 | €8,686 | €11,724 | +€3,039 | +35.0% |
| Profit (loss) for the period | 9904 | €20,802 | €28,072 | +€7,270 | +34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,802 | €28,072 | +€7,270 | +34.9% |
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 29 October 2026 via checked.be.