JS works: 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 works
Largest movements
- Receivables within one year +€31,282
up €31,282 (+63.5%), from €49,255 to €80,536
- Tangible fixed assets -€4,672
down €4,672 (-71.3%), from €6,548 to €1,876
- Reserves +€37,387
up €37,387 (+1124.8%), from €3,324 to €40,711
- Other debts -€12,728
down €12,728 (-31.2%), from €40,806 to €28,079
- Tax, wage and social debts +€1,688
up €1,688 (+17.6%), from €9,617 to €11,305
of which Taxes: +€1,688
- Trade debts +€1,520
up €1,520 (+463.4%), from €328 to €1,848
- Gross operating margin +€31,035
up €31,035 (+152.7%), from €20,330 to €51,364
- Taxes +€6,679
up €6,679 (+159.3%), from €4,192 to €10,871
- Financial income +€1,068
up €1,068 (+31.7%), from €3,369 to €4,438
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 | €59,619 | €86,942 | +€27,324 | +45.8% |
| Fixed assets | 21/28 | €6,548 | €1,876 | -€4,672 | -71.3% |
| Tangible fixed assets | 22/27 | €6,548 | €1,876 | -€4,672 | -71.3% |
| Furniture and vehicles | 24 | €6,548 | €1,876 | -€4,672 | -71.3% |
| Current assets | 29/58 | €53,070 | €85,066 | +€31,996 | +60.3% |
| Amounts receivable within one year | 40/41 | €49,255 | €80,536 | +€31,282 | +63.5% |
| Other amounts receivable | 41 | €49,255 | €80,536 | +€31,282 | +63.5% |
| Cash at bank and in hand | 54/58 | €3,306 | €4,002 | +€696 | +21.0% |
| Deferred charges and accrued income | 490/1 | €510 | €528 | +€18 | +3.6% |
| Total equity and liabilities | 10/49 | €59,619 | €86,942 | +€27,324 | +45.8% |
| Equity | 10/15 | €8,324 | €45,711 | +€37,387 | +449.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,324 | €40,711 | +€37,387 | +1124.8% |
| Distributable reserves | 133 | €3,324 | €40,711 | +€37,387 | +1124.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €51,295 | €41,231 | -€10,064 | -19.6% |
| Amounts payable within one year | 42/48 | €50,751 | €41,231 | -€9,520 | -18.8% |
| Trade debts | 44 | €328 | €1,848 | +€1,520 | +463.4% |
| Suppliers | 440/4 | €328 | €1,848 | +€1,520 | +463.4% |
| Taxes, remuneration and social security | 45 | €9,617 | €11,305 | +€1,688 | +17.6% |
| Taxes | 450/3 | €9,617 | €11,305 | +€1,688 | +17.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €40,806 | €28,079 | -€12,728 | -31.2% |
| Accrued charges and deferred income | 492/3 | €544 | €0 | -€544 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,595 | €6,603 | +€8 | +0.1% |
| Other operating charges | 640/8 | €836 | €863 | +€26 | +3.2% |
| Gross operating margin | 9900 | €20,330 | €51,364 | +€31,035 | +152.7% |
| Operating profit (loss) | 9901 | €12,898 | €43,898 | +€31,000 | +240.3% |
| Financial income | 75/76B | €3,369 | €4,438 | +€1,068 | +31.7% |
| Recurring financial income | 75 | €3,369 | €4,438 | +€1,068 | +31.7% |
| Financial charges | 65/66B | €588 | €77 | -€511 | -86.9% |
| Recurring financial charges | 65 | €588 | €77 | -€511 | -86.9% |
| Profit (loss) for the period before taxes | 9903 | €15,679 | €48,259 | +€32,579 | +207.8% |
| Income taxes | 67/77 | €4,192 | €10,871 | +€6,679 | +159.3% |
| Profit (loss) for the period | 9904 | €11,487 | €37,387 | +€25,900 | +225.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,487 | €37,387 | +€25,900 | +225.5% |
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.