JS-SERVICES: what changed
Two fiscal 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
- Cash +€69,665
up €69,665 (+139.7%), from €49,858 to €119,523
mainly Net result for the year (+€62,241) and Trade debts (+€41,401)
- Receivables after one year -€30,900
down €30,900 (-100.0%), from €30,900 to €0
- Receivables within one year +€5,395
up €5,395 (+7.7%), from €70,172 to €75,567
of which Trade receivables: +€30,482
- Tangible fixed assets -€4,814
down €4,814 (-5.7%), from €84,327 to €79,513
of which Plant, machinery and equipment: -€3,434
- Stocks and contracts +€3,702
up €3,702 (+8.6%), from €43,022 to €46,724
- Short-term financial debts -€78,517
down €78,517 (-82.5%), from €95,204 to €16,688
- Reserves +€59,598
up €59,598 (+1489.9%), from €4,000 to €63,598
- Trade debts +€41,401
up €41,401 (+284.7%), from €14,543 to €55,944
- Tax, wage and social debts +€26,289
up €26,289 (+65.7%), from €40,017 to €66,306
of which Taxes: +€14,477
- Current portion of long-term debt -€7,500
down €7,500 (-100.0%), from €7,500 to €0
- Staff costs -€58,401
down €58,401 (-10.5%), from €557,075 to €498,674
- Taxes +€26,770
up €26,770 (+3363.9%), from €796 to €27,566
- Financial charges -€23,985
down €23,985 (-73.7%), from €32,555 to €8,570
- Gross operating margin -€13,350
down €13,350 (-2.1%), from €633,908 to €620,558
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 | €280,663 | €323,712 | +€43,049 | +15.3% |
| Fixed assets | 21/28 | €86,712 | €81,898 | -€4,814 | -5.6% |
| Tangible fixed assets | 22/27 | €84,327 | €79,513 | -€4,814 | -5.7% |
| Land and buildings | 22 | €50,600 | €50,600 | = | 0.0% |
| Plant, machinery and equipment | 23 | €27,268 | €23,835 | -€3,434 | -12.6% |
| Furniture and vehicles | 24 | €6,459 | €5,079 | -€1,380 | -21.4% |
| Financial fixed assets | 28 | €2,385 | €2,385 | = | 0.0% |
| Current assets | 29/58 | €193,951 | €241,814 | +€47,862 | +24.7% |
| Amounts receivable after more than one year | 29 | €30,900 | €0 | -€30,900 | -100.0% |
| Other amounts receivable | 291 | €30,900 | €0 | -€30,900 | -100.0% |
| Stocks and contracts in progress | 3 | €43,022 | €46,724 | +€3,702 | +8.6% |
| Stocks | 30/36 | €43,022 | €46,724 | +€3,702 | +8.6% |
| Amounts receivable within one year | 40/41 | €70,172 | €75,567 | +€5,395 | +7.7% |
| Trade receivables | 40 | €33,840 | €64,322 | +€30,482 | +90.1% |
| Other amounts receivable | 41 | €36,331 | €11,245 | -€25,087 | -69.0% |
| Cash at bank and in hand | 54/58 | €49,858 | €119,523 | +€69,665 | +139.7% |
| Total equity and liabilities | 10/49 | €280,663 | €323,712 | +€43,049 | +15.3% |
| Equity | 10/15 | €121,207 | €183,448 | +€62,241 | +51.4% |
| Contributions | 10/11 | €119,850 | €119,850 | = | 0.0% |
| Reserves | 13 | €4,000 | €63,598 | +€59,598 | +1489.9% |
| Distributable reserves | 133 | €4,000 | €63,598 | +€59,598 | +1489.9% |
| Profit (loss) carried forward | 14 | -€2,643 | €0 | +€2,643 | |
| Amounts payable | 17/49 | €159,457 | €140,264 | -€19,193 | -12.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €159,457 | €140,264 | -€19,193 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €7,500 | €0 | -€7,500 | -100.0% |
| Financial debts | 43 | €95,204 | €16,688 | -€78,517 | -82.5% |
| Credit institutions | 430/8 | €95,204 | €16,688 | -€78,517 | -82.5% |
| Trade debts | 44 | €14,543 | €55,944 | +€41,401 | +284.7% |
| Suppliers | 440/4 | €14,543 | €55,944 | +€41,401 | +284.7% |
| Advances received on contracts in progress | 46 | €430 | €0 | -€430 | -100.0% |
| Taxes, remuneration and social security | 45 | €40,017 | €66,306 | +€26,289 | +65.7% |
| Taxes | 450/3 | €0 | €14,477 | +€14,477 | |
| Remuneration and social security | 454/9 | €40,017 | €51,829 | +€11,812 | +29.5% |
| Other amounts payable | 47/48 | €1,763 | €1,326 | -€436 | -24.7% |
| Remuneration, social security and pensions | 62 | €557,075 | €498,674 | -€58,401 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,725 | €15,676 | -€1,049 | -6.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €7,395 | €9,240 | +€1,845 | +25.0% |
| Gross operating margin | 9900 | €633,908 | €620,558 | -€13,350 | -2.1% |
| Operating profit (loss) | 9901 | €52,713 | €96,968 | +€44,255 | +84.0% |
| Financial income | 75/76B | €772 | €1,409 | +€638 | +82.6% |
| Recurring financial income | 75 | €772 | €1,409 | +€638 | +82.6% |
| Financial charges | 65/66B | €32,555 | €8,570 | -€23,985 | -73.7% |
| Recurring financial charges | 65 | €32,555 | €8,570 | -€23,985 | -73.7% |
| Profit (loss) for the period before taxes | 9903 | €20,930 | €89,808 | +€68,877 | +329.1% |
| Income taxes | 67/77 | €796 | €27,566 | +€26,770 | +3363.9% |
| Profit (loss) for the period | 9904 | €20,134 | €62,241 | +€42,107 | +209.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,134 | €62,241 | +€42,107 | +209.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.