JS LAW: 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 LAW
Largest movements
- Receivables within one year +€8,250
up €8,250 (+22.9%), from €36,000 to €44,250
- Cash -€2,178
down €2,178 (-78.8%), from €2,762 to €585
mainly Receivables within one year (-€8,250)
- Tangible fixed assets -€623
down €623 (-99.3%), from €627 to €4
- Tax, wage and social debts +€3,597
up €3,597 (+25.5%), from €14,130 to €17,727
of which Taxes: +€3,432
- Trade debts +€1,739
up €1,739 (+150.3%), from €1,157 to €2,896
- Gross operating margin -€18,104
down €18,104 (-85.7%), from €21,119 to €3,015
- Taxes -€5,553
down €5,553 (-79.7%), from €6,967 to €1,414
- Financial charges +€2,464
up €2,464 (+1441.2%), from €171 to €2,635
- Financial income +€642
up €642 (+40.3%), from €1,594 to €2,235
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 | €39,390 | €44,839 | +€5,449 | +13.8% |
| Fixed assets | 21/28 | €627 | €4 | -€623 | -99.3% |
| Tangible fixed assets | 22/27 | €627 | €4 | -€623 | -99.3% |
| Furniture and vehicles | 24 | €627 | €4 | -€623 | -99.3% |
| Current assets | 29/58 | €38,762 | €44,835 | +€6,072 | +15.7% |
| Amounts receivable within one year | 40/41 | €36,000 | €44,250 | +€8,250 | +22.9% |
| Other amounts receivable | 41 | €36,000 | €44,250 | +€8,250 | +22.9% |
| Cash at bank and in hand | 54/58 | €2,762 | €585 | -€2,178 | -78.8% |
| Total equity and liabilities | 10/49 | €39,390 | €44,839 | +€5,449 | +13.8% |
| Equity | 10/15 | €24,103 | €24,216 | +€113 | +0.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,603 | €22,716 | +€113 | +0.5% |
| Amounts payable | 17/49 | €15,286 | €20,623 | +€5,336 | +34.9% |
| Amounts payable within one year | 42/48 | €15,286 | €20,623 | +€5,336 | +34.9% |
| Trade debts | 44 | €1,157 | €2,896 | +€1,739 | +150.3% |
| Suppliers | 440/4 | €1,157 | €2,896 | +€1,739 | +150.3% |
| Taxes, remuneration and social security | 45 | €14,130 | €17,727 | +€3,597 | +25.5% |
| Taxes | 450/3 | €13,965 | €17,397 | +€3,432 | +24.6% |
| Remuneration and social security | 454/9 | €165 | €330 | +€165 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €731 | €623 | -€108 | -14.7% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €21,119 | €3,015 | -€18,104 | -85.7% |
| Operating profit (loss) | 9901 | €19,937 | €1,927 | -€18,010 | -90.3% |
| Financial income | 75/76B | €1,594 | €2,235 | +€642 | +40.3% |
| Recurring financial income | 75 | €1,594 | €2,235 | +€642 | +40.3% |
| Financial charges | 65/66B | €171 | €2,635 | +€2,464 | +1441.2% |
| Recurring financial charges | 65 | €171 | €2,635 | +€2,464 | +1441.2% |
| Profit (loss) for the period before taxes | 9903 | €21,360 | €1,527 | -€19,833 | -92.8% |
| Income taxes | 67/77 | €6,967 | €1,414 | -€5,553 | -79.7% |
| Profit (loss) for the period | 9904 | €14,392 | €113 | -€14,279 | -99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,392 | €113 | -€14,279 | -99.2% |
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 9 October 2026 via checked.be.