JSAL: 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.
JSAL
Largest movements
- Receivables within one year +€8,095
up €8,095 (+351.9%), from €2,300 to €10,395
of which Trade receivables: +€8,000
- Cash +€857
up €857 (+16.6%), from €5,164 to €6,021
mainly Net result for the year (+€5,437) and Other debts (+€2,548)
- Profit (loss) carried forward +€5,437
up €5,437 (+450.3%), from €1,207 to €6,644
- Other debts +€2,548
up €2,548 (+51.3%), from €4,968 to €7,516
- Tax, wage and social debts +€944
up €944 (+198.8%), from €475 to €1,419
- Gross operating margin +€7,010
up €7,010, from -€172 to €6,839
- Taxes +€1,345
up €1,345 (+3615.3%), from €37 to €1,382
- Financial income -€324
down €324 (-92.5%), from €350 to €26
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 | €7,464 | €16,415 | +€8,951 | +119.9% |
| Current assets | 29/58 | €7,464 | €16,415 | +€8,951 | +119.9% |
| Amounts receivable within one year | 40/41 | €2,300 | €10,395 | +€8,095 | +351.9% |
| Trade receivables | 40 | €2,000 | €10,000 | +€8,000 | +400.0% |
| Other amounts receivable | 41 | €300 | €395 | +€95 | +31.5% |
| Cash at bank and in hand | 54/58 | €5,164 | €6,021 | +€857 | +16.6% |
| Total equity and liabilities | 10/49 | €7,464 | €16,415 | +€8,951 | +119.9% |
| Equity | 10/15 | €1,507 | €6,944 | +€5,437 | +360.7% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,207 | €6,644 | +€5,437 | +450.3% |
| Amounts payable | 17/49 | €5,957 | €9,471 | +€3,514 | +59.0% |
| Amounts payable within one year | 42/48 | €5,957 | €9,471 | +€3,514 | +59.0% |
| Trade debts | 44 | €514 | €536 | +€22 | +4.4% |
| Suppliers | 440/4 | €514 | €536 | +€22 | +4.4% |
| Taxes, remuneration and social security | 45 | €475 | €1,419 | +€944 | +198.8% |
| Taxes | 450/3 | €475 | €1,419 | +€944 | +198.8% |
| Other amounts payable | 47/48 | €4,968 | €7,516 | +€2,548 | +51.3% |
| Gross operating margin | 9900 | -€172 | €6,839 | +€7,010 | |
| Operating profit (loss) | 9901 | -€172 | €6,839 | +€7,010 | |
| Financial income | 75/76B | €350 | €26 | -€324 | -92.5% |
| Recurring financial income | 75 | €350 | €26 | -€324 | -92.5% |
| Financial charges | 65/66B | €42 | €46 | +€4 | +9.9% |
| Recurring financial charges | 65 | €42 | €46 | +€4 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €136 | €6,819 | +€6,682 | +4895.7% |
| Income taxes | 67/77 | €37 | €1,382 | +€1,345 | +3615.3% |
| Profit (loss) for the period | 9904 | €99 | €5,437 | +€5,338 | +5375.3% |
| Profit (loss) for the period to be appropriated | 9905 | €99 | €5,437 | +€5,338 | +5375.3% |
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.