JS Modern Solutions: 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 Modern Solutions
Largest movements
- Tangible fixed assets +€43,271
up €43,271 (+429%), from €10,098 to €53,369
of which Leasing and similar rights: +€42,322
- Receivables within one year -€18,633
down €18,633 (-89.1%), from €20,909 to €2,276
of which Trade receivables: -€10,081
- Cash +€11,200
up €11,200 (+78.7%), from €14,226 to €25,426
mainly Net result for the year (+€36,084) and Debts after one year (+€23,558)
- Deferred charges and accrued income +€1,019
new in 2025: €1,019
- Debts after one year +€23,558
new in 2025: €23,558
- Current portion of long-term debt +€9,145
new in 2025: €9,145
- Tax, wage and social debts +€6,460
up €6,460 (+105%), from €6,137 to €12,597
- Trade debts -€6,376
down €6,376 (-83.7%), from €7,614 to €1,238
- Other debts +€3,987
up €3,987 (+15.3%), from €26,000 to €29,987
- Gross operating margin +€28,706
up €28,706 (+89.2%), from €32,175 to €60,881
- Depreciation +€5,948
up €5,948 (+559%), from €1,065 to €7,013
- Taxes +€3,931
up €3,931 (+64.2%), from €6,124 to €10,055
- Other operating charges +€2,738
up €2,738 (+68.5%), from €3,996 to €6,734
- Financial income -€1,472
down €1,472 (-99.9%), from €1,473 to €1
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 | €45,276 | €82,133 | +€36,857 | +81.4% |
| Fixed assets | 21/28 | €10,141 | €53,412 | +€43,271 | +427% |
| Tangible fixed assets | 22/27 | €10,098 | €53,369 | +€43,271 | +429% |
| Plant, machinery and equipment | 23 | €372 | €263 | -€108 | -29.1% |
| Leasing and similar rights | 25 | - | €42,322 | +€42,322 | |
| Other tangible fixed assets | 26 | €9,726 | €10,784 | +€1,057 | +10.9% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €35,135 | €28,721 | -€6,414 | -18.3% |
| Amounts receivable within one year | 40/41 | €20,909 | €2,276 | -€18,633 | -89.1% |
| Trade receivables | 40 | €10,164 | €83 | -€10,081 | -99.2% |
| Other amounts receivable | 41 | €10,745 | €2,193 | -€8,552 | -79.6% |
| Cash at bank and in hand | 54/58 | €14,226 | €25,426 | +€11,200 | +78.7% |
| Deferred charges and accrued income | 490/1 | - | €1,019 | +€1,019 | |
| Total equity and liabilities | 10/49 | €45,276 | €82,133 | +€36,857 | +81.4% |
| Equity | 10/15 | €5,525 | €5,609 | +€84 | +1.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €525 | €609 | +€84 | +15.9% |
| Amounts payable | 17/49 | €39,751 | €76,525 | +€36,773 | +92.5% |
| Amounts payable after more than one year | 17 | - | €23,558 | +€23,558 | |
| Financial debts | 170/4 | - | €23,558 | +€23,558 | |
| Amounts payable within one year | 42/48 | €39,751 | €52,967 | +€13,216 | +33.2% |
| Current portion of amounts payable after more than one year | 42 | - | €9,145 | +€9,145 | |
| Trade debts | 44 | €7,614 | €1,238 | -€6,376 | -83.7% |
| Suppliers | 440/4 | €7,614 | €1,238 | -€6,376 | -83.7% |
| Taxes, remuneration and social security | 45 | €6,137 | €12,597 | +€6,460 | +105% |
| Taxes | 450/3 | €6,137 | €12,597 | +€6,460 | +105% |
| Other amounts payable | 47/48 | €26,000 | €29,987 | +€3,987 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,065 | €7,013 | +€5,948 | +559% |
| Other operating charges | 640/8 | €3,996 | €6,734 | +€2,738 | +68.5% |
| Gross operating margin | 9900 | €32,175 | €60,881 | +€28,706 | +89.2% |
| Operating profit (loss) | 9901 | €27,113 | €47,134 | +€20,020 | +73.8% |
| Financial income | 75/76B | €1,473 | €1 | -€1,472 | -99.9% |
| Recurring financial income | 75 | €1,473 | €1 | -€1,472 | -99.9% |
| Financial charges | 65/66B | €245 | €996 | +€751 | +307% |
| Recurring financial charges | 65 | €245 | €996 | +€751 | +307% |
| Profit (loss) for the period before taxes | 9903 | €28,342 | €46,139 | +€17,797 | +62.8% |
| Income taxes | 67/77 | €6,124 | €10,055 | +€3,931 | +64.2% |
| Profit (loss) for the period | 9904 | €22,217 | €36,084 | +€13,866 | +62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,217 | €36,084 | +€13,866 | +62.4% |
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 31 October 2026 via checked.be.