JS SERVICE: 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 SERVICE
Largest movements
- Receivables within one year +€4,876
up €4,876 (+37.4%), from €13,022 to €17,898
of which Trade receivables: +€4,987
- Cash -€228
down €228 (-5.9%), from €3,888 to €3,660
mainly Receivables within one year (-€4,876) and Other debts (-€2,947)
- Trade debts +€6,366
new in 2025: €6,366
- Other debts -€2,947
down €2,947 (-71.0%), from €4,151 to €1,204
- Tax, wage and social debts +€1,222
up €1,222 (+404%), from €303 to €1,524
- Gross operating margin -€1,951
down €1,951 (-72.3%), from €2,699 to €748
- Other operating charges -€812
down €812 (-60.2%), from €1,348 to €536
- Taxes -€486
down €486 (-87.0%), from €558 to €73
- Financial charges -€88
down €88 (-39.9%), from €220 to €132
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 | €16,910 | €21,558 | +€4,648 | +27.5% |
| Current assets | 29/58 | €16,910 | €21,558 | +€4,648 | +27.5% |
| Amounts receivable within one year | 40/41 | €13,022 | €17,898 | +€4,876 | +37.4% |
| Trade receivables | 40 | €12,911 | €17,898 | +€4,987 | +38.6% |
| Other amounts receivable | 41 | €111 | - | -€111 | |
| Cash at bank and in hand | 54/58 | €3,888 | €3,660 | -€228 | -5.9% |
| Total equity and liabilities | 10/49 | €16,910 | €21,558 | +€4,648 | +27.5% |
| Equity | 10/15 | €12,456 | €12,463 | +€8 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,256 | €5,263 | +€8 | +0.1% |
| Amounts payable | 17/49 | €4,454 | €9,094 | +€4,640 | +104% |
| Amounts payable within one year | 42/48 | €4,454 | €9,094 | +€4,640 | +104% |
| Trade debts | 44 | - | €6,366 | +€6,366 | |
| Suppliers | 440/4 | - | €6,366 | +€6,366 | |
| Taxes, remuneration and social security | 45 | €303 | €1,524 | +€1,222 | +404% |
| Taxes | 450/3 | €303 | €1,524 | +€1,222 | +404% |
| Other amounts payable | 47/48 | €4,151 | €1,204 | -€2,947 | -71.0% |
| Other operating charges | 640/8 | €1,348 | €536 | -€812 | -60.2% |
| Gross operating margin | 9900 | €2,699 | €748 | -€1,951 | -72.3% |
| Operating profit (loss) | 9901 | €1,351 | €212 | -€1,139 | -84.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1,000% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,000% |
| Financial charges | 65/66B | €220 | €132 | -€88 | -39.9% |
| Recurring financial charges | 65 | €220 | €132 | -€88 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €1,131 | €80 | -€1,051 | -92.9% |
| Income taxes | 67/77 | €558 | €73 | -€486 | -87.0% |
| Profit (loss) for the period | 9904 | €573 | €8 | -€565 | -98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €573 | €8 | -€565 | -98.7% |
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 22 October 2026 via checked.be.