JS TECHNOLOGIES: 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 TECHNOLOGIES
Largest movements
- Cash -€7,180
down €7,180 (-49.1%), from €14,625 to €7,445
mainly Tax, wage and social debts (-€6,021) and Receivables within one year (-€2,776)
- Receivables within one year +€2,776
up €2,776 (+4.8%), from €57,912 to €60,688
of which Trade receivables: +€4,201
- Deferred charges and accrued income -€1,324
down €1,324 (-92.2%), from €1,436 to €112
- Tax, wage and social debts -€6,021
down €6,021 (-70.8%), from €8,505 to €2,483
- Gross operating margin -€18,088
down €18,088, from €17,447 to -€641
- Taxes -€5,342
down €5,342 (-81.8%), from €6,532 to €1,190
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 | €73,973 | €68,245 | -€5,728 | -7.7% |
| Current assets | 29/58 | €73,973 | €68,245 | -€5,728 | -7.7% |
| Amounts receivable within one year | 40/41 | €57,912 | €60,688 | +€2,776 | +4.8% |
| Trade receivables | 40 | €7,799 | €12,000 | +€4,201 | +53.9% |
| Other amounts receivable | 41 | €50,113 | €48,688 | -€1,425 | -2.8% |
| Cash at bank and in hand | 54/58 | €14,625 | €7,445 | -€7,180 | -49.1% |
| Deferred charges and accrued income | 490/1 | €1,436 | €112 | -€1,324 | -92.2% |
| Total equity and liabilities | 10/49 | €73,973 | €68,245 | -€5,728 | -7.7% |
| Equity | 10/15 | €63,683 | €63,912 | +€229 | +0.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | €18,550 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €28,355 | €28,355 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €26,500 | €26,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,778 | €17,007 | +€229 | +1.4% |
| Amounts payable | 17/49 | €10,290 | €4,333 | -€5,957 | -57.9% |
| Amounts payable within one year | 42/48 | €10,272 | €4,200 | -€6,072 | -59.1% |
| Trade debts | 44 | €1,195 | €1,145 | -€51 | -4.2% |
| Suppliers | 440/4 | €1,195 | €1,145 | -€51 | -4.2% |
| Taxes, remuneration and social security | 45 | €8,505 | €2,483 | -€6,021 | -70.8% |
| Taxes | 450/3 | €8,505 | €2,483 | -€6,021 | -70.8% |
| Other amounts payable | 47/48 | €572 | €572 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €18 | €133 | +€115 | +634% |
| Other operating charges | 640/8 | €305 | €194 | -€111 | -36.5% |
| Gross operating margin | 9900 | €17,447 | -€641 | -€18,088 | |
| Operating profit (loss) | 9901 | €17,142 | -€835 | -€17,977 | |
| Financial income | 75/76B | €2,450 | €2,345 | -€104 | -4.3% |
| Recurring financial income | 75 | €2,450 | €2,345 | -€104 | -4.3% |
| Financial charges | 65/66B | €64 | €91 | +€27 | +43.0% |
| Recurring financial charges | 65 | €64 | €91 | +€27 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | €19,528 | €1,419 | -€18,109 | -92.7% |
| Income taxes | 67/77 | €6,532 | €1,190 | -€5,342 | -81.8% |
| Profit (loss) for the period | 9904 | €12,996 | €229 | -€12,767 | -98.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,996 | €229 | -€12,767 | -98.2% |
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 19 October 2026 via checked.be.