JS-SERVICES: 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-SERVICES
Largest movements
- Tangible fixed assets -€1,885
down €1,885 (-11.8%), from €16,006 to €14,122
- Receivables within one year -€785
down €785 (-37.8%), from €2,079 to €1,294
of which Trade receivables: -€619
- Cash -€396
down €396 (-17.8%), from €2,226 to €1,830
mainly Contributions, distributions and other (-€2,995) and Investment in fixed assets (net) (-€2,500)
- Other debts -€1,300
down €1,300 (-1.9%), from €67,015 to €65,716
- Trade debts -€1,057
down €1,057 (-93.7%), from €1,128 to €71
- Tax, wage and social debts -€719
down €719 (-23.9%), from €3,005 to €2,286
- Depreciation +€3,391
up €3,391 (+341.3%), from €994 to €4,385
- Gross operating margin -€3,376
down €3,376 (-26.9%), from €12,568 to €9,192
- Taxes -€1,719
down €1,719 (-57.2%), from €3,005 to €1,286
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 | €20,311 | €17,245 | -€3,065 | -15.1% |
| Fixed assets | 21/28 | €16,006 | €14,122 | -€1,885 | -11.8% |
| Tangible fixed assets | 22/27 | €16,006 | €14,122 | -€1,885 | -11.8% |
| Furniture and vehicles | 24 | €16,006 | €14,122 | -€1,885 | -11.8% |
| Current assets | 29/58 | €4,304 | €3,124 | -€1,180 | -27.4% |
| Amounts receivable within one year | 40/41 | €2,079 | €1,294 | -€785 | -37.8% |
| Trade receivables | 40 | €1,913 | €1,294 | -€619 | -32.4% |
| Other amounts receivable | 41 | €166 | - | -€166 | |
| Cash at bank and in hand | 54/58 | €2,226 | €1,830 | -€396 | -17.8% |
| Total equity and liabilities | 10/49 | €20,311 | €17,245 | -€3,065 | -15.1% |
| Equity | 10/15 | -€50,838 | -€50,828 | +€10 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,298 | -€71,288 | +€10 | 0.0% |
| Amounts payable | 17/49 | €71,149 | €68,073 | -€3,075 | -4.3% |
| Amounts payable within one year | 42/48 | €71,149 | €68,073 | -€3,075 | -4.3% |
| Trade debts | 44 | €1,128 | €71 | -€1,057 | -93.7% |
| Suppliers | 440/4 | €1,128 | €71 | -€1,057 | -93.7% |
| Taxes, remuneration and social security | 45 | €3,005 | €2,286 | -€719 | -23.9% |
| Taxes | 450/3 | €3,005 | €2,286 | -€719 | -23.9% |
| Other amounts payable | 47/48 | €67,015 | €65,716 | -€1,300 | -1.9% |
| Remuneration, social security and pensions | 62 | €325 | €254 | -€71 | -21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €994 | €4,385 | +€3,391 | +341.3% |
| Other operating charges | 640/8 | €122 | €189 | +€68 | +55.9% |
| Gross operating margin | 9900 | €12,568 | €9,192 | -€3,376 | -26.9% |
| Operating profit (loss) | 9901 | €11,128 | €4,363 | -€6,765 | -60.8% |
| Financial charges | 65/66B | €51 | €72 | +€21 | +41.5% |
| Recurring financial charges | 65 | €51 | €72 | +€21 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | €11,077 | €4,291 | -€6,786 | -61.3% |
| Income taxes | 67/77 | €3,005 | €1,286 | -€1,719 | -57.2% |
| Profit (loss) for the period | 9904 | €8,072 | €3,005 | -€5,067 | -62.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,072 | €3,005 | -€5,067 | -62.8% |
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 10 October 2026 via checked.be.