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
- Tangible fixed assets +€39,795
up €39,795 (+78.7%), from €50,584 to €90,379
- Cash -€1,592
no longer reported in 2025 (was €1,592)
mainly Investment in fixed assets (net) (-€60,994) and Net result for the year (-€13,607)
- Receivables within one year -€1,275
down €1,275 (-94.9%), from €1,343 to €68
of which Trade receivables: -€1,290
- Debts after one year +€49,259
new in 2025: €49,259
- Profit (loss) carried forward -€13,607
down €13,607, from €163 to -€13,445
- Short-term financial debts +€7,709
new in 2025: €7,709
- Trade debts -€6,751
down €6,751 (-17.7%), from €38,226 to €31,476
- Gross operating margin -€12,856
down €12,856 (-62.5%), from €20,569 to €7,713
- Depreciation +€11,953
up €11,953 (+129.3%), from €9,246 to €21,199
- Taxes -€3,620
no longer reported in 2025 (was €3,620)
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 | €53,519 | €90,447 | +€36,928 | +69.0% |
| Fixed assets | 21/28 | €50,584 | €90,379 | +€39,795 | +78.7% |
| Tangible fixed assets | 22/27 | €50,584 | €90,379 | +€39,795 | +78.7% |
| Furniture and vehicles | 24 | €50,584 | €90,379 | +€39,795 | +78.7% |
| Current assets | 29/58 | €2,935 | €68 | -€2,867 | -97.7% |
| Amounts receivable within one year | 40/41 | €1,343 | €68 | -€1,275 | -94.9% |
| Trade receivables | 40 | €1,343 | €53 | -€1,290 | -96.1% |
| Other amounts receivable | 41 | - | €15 | +€15 | |
| Cash at bank and in hand | 54/58 | €1,592 | - | -€1,592 | |
| Total equity and liabilities | 10/49 | €53,519 | €90,447 | +€36,928 | +69.0% |
| Equity | 10/15 | €10,663 | -€2,945 | -€13,607 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Other | 1319 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163 | -€13,445 | -€13,607 | |
| Amounts payable | 17/49 | €42,856 | €93,392 | +€50,536 | +117.9% |
| Amounts payable after more than one year | 17 | - | €49,259 | +€49,259 | |
| Financial debts | 170/4 | - | €49,259 | +€49,259 | |
| Amounts payable within one year | 42/48 | €42,856 | €44,128 | +€1,272 | +3.0% |
| Financial debts | 43 | - | €7,709 | +€7,709 | |
| Credit institutions | 430/8 | - | €7,709 | +€7,709 | |
| Trade debts | 44 | €38,226 | €31,476 | -€6,751 | -17.7% |
| Suppliers | 440/4 | €38,226 | €31,476 | -€6,751 | -17.7% |
| Taxes, remuneration and social security | 45 | €4,630 | €4,944 | +€314 | +6.8% |
| Taxes | 450/3 | €4,630 | €4,944 | +€314 | +6.8% |
| Accrued charges and deferred income | 492/3 | - | €4 | +€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,246 | €21,199 | +€11,953 | +129.3% |
| Gross operating margin | 9900 | €20,569 | €7,713 | -€12,856 | -62.5% |
| Operating profit (loss) | 9901 | €11,323 | -€13,486 | -€24,809 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €40 | €121 | +€81 | +203.3% |
| Recurring financial charges | 65 | €40 | €121 | +€81 | +203.3% |
| Profit (loss) for the period before taxes | 9903 | €11,283 | -€13,607 | -€24,890 | |
| Income taxes | 67/77 | €3,620 | - | -€3,620 | |
| Profit (loss) for the period | 9904 | €7,663 | -€13,607 | -€21,270 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,663 | -€13,607 | -€21,270 |
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 10 October 2026 via checked.be.