JS PROPERTIES: what changed
What changed
JS PROPERTIES
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€5,964
2025 · €94,035-€88,071
Equity
€100,999
2025 · €95,035+€5,964
Cash
€26,808
2025 · €26,032+€776
Balance sheet total
€2.0m
2025 · €2.1m-€36,749
Largest movements
Assets
- Receivables within one year -€37,525
down €37,525 (-88.6%), from €42,365 to €4,840
of which Other amounts receivable: -€30,265
Equity and liabilities
- Trade debts -€36,139
down €36,139 (-99.6%), from €36,276 to €138
- Debts after one year -€34,992
down €34,992 (-21.1%), from €165,972 to €130,981
- Other debts +€30,982
up €30,982 (+1.8%), from €1.7m to €1.8m
Income statement
- Gross operating margin -€118,936
down €118,936 (-88.1%), from €134,996 to €16,060
- Taxes -€23,264
down €23,264 (-92.5%), from €25,157 to €1,893
- Financial charges -€7,284
down €7,284 (-47.7%), from €15,278 to €7,994
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€94,035
Gross operating margin
-€118,936
Other operating charges
+€317
Financial charges
+€7,284
Taxes
+€23,264
Result 2026
€5,964
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€34,362
Investment
€0
Financing
-€33,586
Cash 2025
€26,032
From operations (derived)
+€34,362
Net result for the year
+€5,964
Receivables within one year
+€37,525
Trade debts
-€36,139
Tax, wage and social debts
-€3,971
Other debts
+€30,982
Financing
-€33,586
Debts after one year
-€34,992
Current portion of long-term debt
+€1,405
Cash 2026
€26,808
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,068,397 | €2,031,648 | -€36,749 | -1.8% |
| Fixed assets | 21/28 | €2,000,000 | €2,000,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,000,000 | €2,000,000 | = | 0.0% |
| Current assets | 29/58 | €68,397 | €31,648 | -€36,749 | -53.7% |
| Amounts receivable within one year | 40/41 | €42,365 | €4,840 | -€37,525 | -88.6% |
| Trade receivables | 40 | €12,100 | €4,840 | -€7,260 | -60.0% |
| Other amounts receivable | 41 | €30,265 | €0 | -€30,265 | -100% |
| Cash at bank and in hand | 54/58 | €26,032 | €26,808 | +€776 | +3.0% |
| Total equity and liabilities | 10/49 | €2,068,397 | €2,031,648 | -€36,749 | -1.8% |
| Equity | 10/15 | €95,035 | €100,999 | +€5,964 | +6.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €94,035 | €99,999 | +€5,964 | +6.3% |
| Distributable reserves | 133 | €94,035 | €99,999 | +€5,964 | +6.3% |
| Amounts payable | 17/49 | €1,973,362 | €1,930,648 | -€42,714 | -2.2% |
| Amounts payable after more than one year | 17 | €165,972 | €130,981 | -€34,992 | -21.1% |
| Financial debts | 170/4 | €165,972 | €130,981 | -€34,992 | -21.1% |
| Amounts payable within one year | 42/48 | €1,807,390 | €1,799,668 | -€7,722 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €33,586 | €34,992 | +€1,405 | +4.2% |
| Trade debts | 44 | €36,276 | €138 | -€36,139 | -99.6% |
| Suppliers | 440/4 | €36,276 | €138 | -€36,139 | -99.6% |
| Taxes, remuneration and social security | 45 | €6,378 | €2,407 | -€3,971 | -62.3% |
| Taxes | 450/3 | €6,378 | €2,407 | -€3,971 | -62.3% |
| Other amounts payable | 47/48 | €1,731,149 | €1,762,131 | +€30,982 | +1.8% |
| Other operating charges | 640/8 | €527 | €209 | -€317 | -60.2% |
| Gross operating margin | 9900 | €134,996 | €16,060 | -€118,936 | -88.1% |
| Operating profit (loss) | 9901 | €134,470 | €15,851 | -€118,619 | -88.2% |
| Financial charges | 65/66B | €15,278 | €7,994 | -€7,284 | -47.7% |
| Recurring financial charges | 65 | €15,278 | €7,994 | -€7,284 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | €119,192 | €7,857 | -€111,335 | -93.4% |
| Income taxes | 67/77 | €25,157 | €1,893 | -€23,264 | -92.5% |
| Profit (loss) for the period | 9904 | €94,035 | €5,964 | -€88,071 | -93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €94,035 | €5,964 | -€88,071 | -93.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.