JS SOLUTIONS & 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 SOLUTIONS & SERVICES
Largest movements
- Cash -€17,653
down €17,653 (-33.6%), from €52,478 to €34,825
mainly Current portion of long-term debt (-€6,727) and Debts after one year (-€4,869)
- Receivables within one year +€3,254
up €3,254 (+23.7%), from €13,727 to €16,981
of which Trade receivables: +€2,530
- Tangible fixed assets -€2,220
down €2,220 (-26.1%), from €8,498 to €6,278
of which Furniture and vehicles: -€2,361
- Stocks and contracts +€1,810
up €1,810 (+4.3%), from €41,966 to €43,776
- Current portion of long-term debt -€6,727
down €6,727 (-58.0%), from €11,596 to €4,869
- Debts after one year -€4,869
down €4,869 (-100.0%), from €4,869 to €0
- Reserves -€3,691
down €3,691 (-4.7%), from €78,157 to €74,466
- Other debts +€2,094
up €2,094 (+96.7%), from €2,167 to €4,261
- Gross operating margin -€18,590
down €18,590 (-79.2%), from €23,471 to €4,882
- Taxes -€4,592
down €4,592 (-95.5%), from €4,808 to €216
- Depreciation -€631
down €631 (-13.0%), from €4,833 to €4,203
- Financial charges -€375
down €375 (-11.4%), from €3,281 to €2,906
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 | €117,341 | €103,223 | -€14,118 | -12.0% |
| Fixed assets | 21/28 | €9,099 | €6,879 | -€2,220 | -24.4% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €8,498 | €6,278 | -€2,220 | -26.1% |
| Plant, machinery and equipment | 23 | €5,352 | €5,664 | +€312 | +5.8% |
| Furniture and vehicles | 24 | €2,975 | €614 | -€2,361 | -79.4% |
| Other tangible fixed assets | 26 | €171 | €0 | -€171 | -100.0% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €108,241 | €96,344 | -€11,898 | -11.0% |
| Stocks and contracts in progress | 3 | €41,966 | €43,776 | +€1,810 | +4.3% |
| Stocks | 30/36 | €41,966 | €43,776 | +€1,810 | +4.3% |
| Amounts receivable within one year | 40/41 | €13,727 | €16,981 | +€3,254 | +23.7% |
| Trade receivables | 40 | €12,947 | €15,477 | +€2,530 | +19.5% |
| Other amounts receivable | 41 | €780 | €1,504 | +€724 | +92.8% |
| Cash at bank and in hand | 54/58 | €52,478 | €34,825 | -€17,653 | -33.6% |
| Deferred charges and accrued income | 490/1 | €71 | €762 | +€691 | +975.8% |
| Total equity and liabilities | 10/49 | €117,341 | €103,223 | -€14,118 | -12.0% |
| Equity | 10/15 | €84,657 | €80,966 | -€3,691 | -4.4% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €78,157 | €74,466 | -€3,691 | -4.7% |
| Distributable reserves | 133 | €78,157 | €74,466 | -€3,691 | -4.7% |
| Amounts payable | 17/49 | €32,683 | €22,257 | -€10,427 | -31.9% |
| Amounts payable after more than one year | 17 | €4,869 | €0 | -€4,869 | -100.0% |
| Financial debts | 170/4 | €4,869 | €0 | -€4,869 | -100.0% |
| Amounts payable within one year | 42/48 | €27,815 | €22,257 | -€5,558 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €11,596 | €4,869 | -€6,727 | -58.0% |
| Trade debts | 44 | €6,148 | €5,678 | -€470 | -7.6% |
| Suppliers | 440/4 | €6,148 | €5,678 | -€470 | -7.6% |
| Taxes, remuneration and social security | 45 | €7,904 | €7,449 | -€455 | -5.8% |
| Taxes | 450/3 | €7,904 | €7,449 | -€455 | -5.8% |
| Other amounts payable | 47/48 | €2,167 | €4,261 | +€2,094 | +96.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,833 | €4,203 | -€631 | -13.0% |
| Other operating charges | 640/8 | €1,274 | €1,248 | -€26 | -2.1% |
| Gross operating margin | 9900 | €23,471 | €4,882 | -€18,590 | -79.2% |
| Operating profit (loss) | 9901 | €17,364 | -€569 | -€17,933 | |
| Financial charges | 65/66B | €3,281 | €2,906 | -€375 | -11.4% |
| Recurring financial charges | 65 | €3,281 | €2,906 | -€375 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €14,083 | -€3,475 | -€17,557 | |
| Income taxes | 67/77 | €4,808 | €216 | -€4,592 | -95.5% |
| Profit (loss) for the period | 9904 | €9,275 | -€3,691 | -€12,966 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,275 | -€3,691 | -€12,966 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.