JSB Esthetic: 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.
JSB Esthetic
Largest movements
- Receivables within one year -€25,386
down €25,386 (-18.4%), from €137,682 to €112,296
of which Trade receivables: -€25,742
- Cash +€21,717
up €21,717 (+23.4%), from €92,900 to €114,617
mainly Net result for the year (+€53,833) and Receivables within one year (+€25,386)
- Profit (loss) carried forward +€53,833
up €53,833 (+36.3%), from €148,130 to €201,963
- Tax, wage and social debts -€25,416
down €25,416 (-52.1%), from €48,806 to €23,390
- Trade debts -€20,252
down €20,252 (-83.2%), from €24,353 to €4,101
- Other debts -€8,826
down €8,826 (-100.0%), from €8,826 to €0
- Gross operating margin +€9,710
up €9,710 (+14.2%), from €68,163 to €77,873
- Taxes +€2,529
up €2,529 (+19.4%), from €13,040 to €15,569
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 | €234,315 | €232,455 | -€1,860 | -0.8% |
| Fixed assets | 21/28 | €1,462 | €2,412 | +€951 | +65.0% |
| Tangible fixed assets | 22/27 | €1,462 | €2,412 | +€951 | +65.0% |
| Furniture and vehicles | 24 | €1,462 | €2,412 | +€951 | +65.0% |
| Current assets | 29/58 | €232,853 | €230,042 | -€2,811 | -1.2% |
| Amounts receivable within one year | 40/41 | €137,682 | €112,296 | -€25,386 | -18.4% |
| Trade receivables | 40 | €137,682 | €111,940 | -€25,742 | -18.7% |
| Other amounts receivable | 41 | - | €356 | +€356 | |
| Cash at bank and in hand | 54/58 | €92,900 | €114,617 | +€21,717 | +23.4% |
| Deferred charges and accrued income | 490/1 | €2,272 | €3,130 | +€858 | +37.8% |
| Total equity and liabilities | 10/49 | €234,315 | €232,455 | -€1,860 | -0.8% |
| Equity | 10/15 | €151,130 | €204,963 | +€53,833 | +35.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148,130 | €201,963 | +€53,833 | +36.3% |
| Amounts payable | 17/49 | €83,184 | €27,491 | -€55,693 | -67.0% |
| Amounts payable within one year | 42/48 | €81,984 | €27,491 | -€54,493 | -66.5% |
| Trade debts | 44 | €24,353 | €4,101 | -€20,252 | -83.2% |
| Suppliers | 440/4 | €24,353 | €4,101 | -€20,252 | -83.2% |
| Taxes, remuneration and social security | 45 | €48,806 | €23,390 | -€25,416 | -52.1% |
| Taxes | 450/3 | €48,806 | €23,390 | -€25,416 | -52.1% |
| Other amounts payable | 47/48 | €8,826 | €0 | -€8,826 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,200 | - | -€1,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116 | €697 | +€581 | +499.3% |
| Other operating charges | 640/8 | €903 | €1,236 | +€333 | +36.9% |
| Non-recurring operating charges | 66A | €292 | - | -€292 | |
| Gross operating margin | 9900 | €68,163 | €77,873 | +€9,710 | +14.2% |
| Operating profit (loss) | 9901 | €66,852 | €75,939 | +€9,087 | +13.6% |
| Financial income | 75/76B | €0 | €97 | +€97 | +23600.0% |
| Recurring financial income | 75 | €0 | €97 | +€97 | +23600.0% |
| Financial charges | 65/66B | €6,689 | €6,634 | -€55 | -0.8% |
| Recurring financial charges | 65 | €6,689 | €6,634 | -€55 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €60,163 | €69,402 | +€9,239 | +15.4% |
| Income taxes | 67/77 | €13,040 | €15,569 | +€2,529 | +19.4% |
| Profit (loss) for the period | 9904 | €47,124 | €53,833 | +€6,709 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €47,124 | €53,833 | +€6,709 | +14.2% |
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 3 October 2026 via checked.be.