JS RENOVATION: 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 RENOVATION
Largest movements
- Receivables within one year -€13,704
down €13,704 (-51.8%), from €26,455 to €12,750
of which Trade receivables: -€13,703
- Tangible fixed assets -€5,566
down €5,566 (-33.4%), from €16,647 to €11,080
of which Furniture and vehicles: -€5,640
- Cash -€1,351
down €1,351 (-29.6%), from €4,560 to €3,209
mainly Net result for the year (-€16,681) and Debts after one year (-€5,802)
- Profit (loss) carried forward -€16,681
down €16,681, from €9,196 to -€7,485
- Debts after one year -€5,802
no longer reported in 2025 (was €5,802)
- Trade debts +€1,606
up €1,606 (+55.8%), from €2,877 to €4,483
- Tax, wage and social debts +€791
up €791 (+6.1%), from €12,909 to €13,700
of which Taxes: +€791
- Gross operating margin +€7,132
up €7,132 (+43.6%), from -€16,345 to -€9,213
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 | €48,943 | €28,384 | -€20,559 | -42.0% |
| Fixed assets | 21/28 | €16,697 | €11,130 | -€5,566 | -33.3% |
| Tangible fixed assets | 22/27 | €16,647 | €11,080 | -€5,566 | -33.4% |
| Plant, machinery and equipment | 23 | €478 | €551 | +€74 | +15.4% |
| Furniture and vehicles | 24 | €16,169 | €10,529 | -€5,640 | -34.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €32,247 | €17,254 | -€14,993 | -46.5% |
| Stocks and contracts in progress | 3 | €500 | €500 | = | 0.0% |
| Stocks | 30/36 | €500 | €500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,455 | €12,750 | -€13,704 | -51.8% |
| Trade receivables | 40 | €26,453 | €12,750 | -€13,703 | -51.8% |
| Other amounts receivable | 41 | €1 | - | -€1 | |
| Cash at bank and in hand | 54/58 | €4,560 | €3,209 | -€1,351 | -29.6% |
| Deferred charges and accrued income | 490/1 | €732 | €795 | +€63 | +8.6% |
| Total equity and liabilities | 10/49 | €48,943 | €28,384 | -€20,559 | -42.0% |
| Equity | 10/15 | €15,446 | -€1,235 | -€16,681 | |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,196 | -€7,485 | -€16,681 | |
| Amounts payable | 17/49 | €33,497 | €29,619 | -€3,878 | -11.6% |
| Amounts payable after more than one year | 17 | €5,802 | - | -€5,802 | |
| Financial debts | 170/4 | €5,802 | - | -€5,802 | |
| Amounts payable within one year | 42/48 | €27,695 | €29,619 | +€1,924 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €6,275 | €5,802 | -€473 | -7.5% |
| Trade debts | 44 | €2,877 | €4,483 | +€1,606 | +55.8% |
| Suppliers | 440/4 | €2,877 | €4,483 | +€1,606 | +55.8% |
| Taxes, remuneration and social security | 45 | €12,909 | €13,700 | +€791 | +6.1% |
| Taxes | 450/3 | €909 | €1,700 | +€791 | +87.0% |
| Remuneration and social security | 454/9 | €12,000 | €12,000 | = | 0.0% |
| Other amounts payable | 47/48 | €5,633 | €5,633 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,026 | €6,151 | +€124 | +2.1% |
| Other operating charges | 640/8 | €942 | €870 | -€73 | -7.7% |
| Gross operating margin | 9900 | -€16,345 | -€9,213 | +€7,132 | +43.6% |
| Operating profit (loss) | 9901 | -€23,313 | -€16,233 | +€7,080 | +30.4% |
| Financial income | 75/76B | €0 | €1 | +€1 | +3,950% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +3,950% |
| Financial charges | 65/66B | €310 | €268 | -€41 | -13.3% |
| Recurring financial charges | 65 | €310 | €268 | -€41 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,623 | -€16,501 | +€7,122 | +30.1% |
| Income taxes | 67/77 | €176 | €180 | +€4 | +2.1% |
| Profit (loss) for the period | 9904 | -€23,799 | -€16,681 | +€7,118 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,799 | -€16,681 | +€7,118 | +29.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.