JS-JOINTSOLUTIONS: 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-JOINTSOLUTIONS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Trade debts -€694
no longer reported in 2025 (was €694)
- Other debts +€694
new in 2025: €694
No income-statement line moved by more than 1% of the activity.
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 | €52,416 | €52,015 | -€400 | -0.8% |
| Current assets | 29/58 | €52,416 | €52,015 | -€400 | -0.8% |
| Amounts receivable within one year | 40/41 | €184 | €184 | = | 0.0% |
| Other amounts receivable | 41 | €184 | €184 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €52,232 | €51,832 | -€400 | -0.8% |
| Total equity and liabilities | 10/49 | €52,416 | €52,015 | -€400 | -0.8% |
| Equity | 10/15 | €41,183 | €40,783 | -€400 | -1.0% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €21,040 | €21,040 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €19,185 | €19,185 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,143 | €6,743 | -€400 | -5.6% |
| Provisions and deferred taxes | 16 | €9,500 | €9,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €9,500 | €9,500 | = | 0.0% |
| Other liabilities and charges | 164/5 | €9,500 | €9,500 | = | 0.0% |
| Amounts payable | 17/49 | €1,733 | €1,733 | = | 0.0% |
| Amounts payable within one year | 42/48 | €762 | €762 | = | 0.0% |
| Trade debts | 44 | €694 | - | -€694 | |
| Suppliers | 440/4 | €694 | - | -€694 | |
| Taxes, remuneration and social security | 45 | €68 | €68 | = | 0.0% |
| Taxes | 450/3 | €68 | €68 | = | 0.0% |
| Other amounts payable | 47/48 | - | €694 | +€694 | |
| Accrued charges and deferred income | 492/3 | €970 | €970 | = | 0.0% |
| Other operating charges | 640/8 | €394 | €400 | +€5 | +1.4% |
| Non-recurring operating charges | 66A | €166 | - | -€166 | |
| Operating profit (loss) | 9901 | -€560 | -€400 | +€161 | +28.7% |
| Financial charges | 65/66B | €78 | €0 | -€77 | -99.6% |
| Recurring financial charges | 65 | €78 | €0 | -€77 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | -€638 | -€400 | +€238 | +37.3% |
| Profit (loss) for the period | 9904 | -€638 | -€400 | +€238 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€638 | -€400 | +€238 | +37.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.