JSCOMPTA: 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.
JSCOMPTA
Largest movements
- Financial fixed assets +€250,000
up €250,000 (+287.4%), from €86,974 to €336,974
- Short-term financial debts +€174,133
up €174,133 (+3374.6%), from €5,160 to €179,293
- Debts after one year +€71,435
up €71,435 (+209.3%), from €34,130 to €105,565
- Trade debts -€18,620
down €18,620 (-85.4%), from €21,814 to €3,195
- Reserves +€7,693
up €7,693 (+7.7%), from €99,866 to €107,559
- Other debts +€7,307
up €7,307 (+25.7%), from €28,447 to €35,754
- Financial income -€41,422
down €41,422 (-88.4%), from €46,834 to €5,412
- Write-downs +€9,895
no longer reported in 2024 (was -€9,895)
- Other operating charges -€9,018
down €9,018 (-61.5%), from €14,666 to €5,648
- Taxes -€4,818
down €4,818 (-21.6%), from €22,336 to €17,517
- Gross operating margin -€4,676
down €4,676 (-7.7%), from €61,068 to €56,392
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €260,134 | €504,331 | +€244,198 | +93.9% |
| Fixed assets | 21/28 | €89,754 | €338,174 | +€248,420 | +276.8% |
| Tangible fixed assets | 22/27 | €2,781 | €1,201 | -€1,580 | -56.8% |
| Land and buildings | 22 | €236 | €0 | -€236 | -100.0% |
| Furniture and vehicles | 24 | €2,545 | €1,201 | -€1,344 | -52.8% |
| Financial fixed assets | 28 | €86,974 | €336,974 | +€250,000 | +287.4% |
| Current assets | 29/58 | €170,379 | €166,157 | -€4,223 | -2.5% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €60,386 | €60,290 | -€96 | -0.2% |
| Trade receivables | 40 | €24,158 | €15,000 | -€9,158 | -37.9% |
| Other amounts receivable | 41 | €36,229 | €45,290 | +€9,062 | +25.0% |
| Cash at bank and in hand | 54/58 | €3,916 | €1,999 | -€1,917 | -49.0% |
| Deferred charges and accrued income | 490/1 | €6,078 | €3,868 | -€2,210 | -36.4% |
| Total equity and liabilities | 10/49 | €260,134 | €504,331 | +€244,198 | +93.9% |
| Equity | 10/15 | €106,066 | €113,759 | +€7,693 | +7.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €99,866 | €107,559 | +€7,693 | +7.7% |
| Distributable reserves | 133 | €99,866 | €107,559 | +€7,693 | +7.7% |
| Amounts payable | 17/49 | €154,067 | €390,572 | +€236,504 | +153.5% |
| Amounts payable after more than one year | 17 | €34,130 | €105,565 | +€71,435 | +209.3% |
| Financial debts | 170/4 | €34,130 | €105,565 | +€71,435 | +209.3% |
| Amounts payable within one year | 42/48 | €114,063 | €278,381 | +€164,318 | +144.1% |
| Current portion of amounts payable after more than one year | 42 | €18,123 | €22,340 | +€4,217 | +23.3% |
| Financial debts | 43 | €5,160 | €179,293 | +€174,133 | +3374.6% |
| Credit institutions | 430/8 | €5,160 | €179,293 | +€174,133 | +3374.6% |
| Trade debts | 44 | €21,814 | €3,195 | -€18,620 | -85.4% |
| Suppliers | 440/4 | €21,814 | €3,195 | -€18,620 | -85.4% |
| Taxes, remuneration and social security | 45 | €40,518 | €37,798 | -€2,720 | -6.7% |
| Taxes | 450/3 | €40,518 | €37,798 | -€2,720 | -6.7% |
| Other amounts payable | 47/48 | €28,447 | €35,754 | +€7,307 | +25.7% |
| Accrued charges and deferred income | 492/3 | €5,874 | €6,626 | +€752 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,357 | €1,580 | -€1,778 | -52.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€9,895 | - | +€9,895 | |
| Other operating charges | 640/8 | €14,666 | €5,648 | -€9,018 | -61.5% |
| Gross operating margin | 9900 | €61,068 | €56,392 | -€4,676 | -7.7% |
| Operating profit (loss) | 9901 | €52,939 | €49,164 | -€3,776 | -7.1% |
| Financial income | 75/76B | €46,834 | €5,412 | -€41,422 | -88.4% |
| Recurring financial income | 75 | €46,834 | €5,412 | -€41,422 | -88.4% |
| Financial charges | 65/66B | €5,634 | €6,569 | +€934 | +16.6% |
| Recurring financial charges | 65 | €5,634 | €6,569 | +€934 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €94,139 | €48,007 | -€46,132 | -49.0% |
| Income taxes | 67/77 | €22,336 | €17,517 | -€4,818 | -21.6% |
| Profit (loss) for the period | 9904 | €71,803 | €30,490 | -€41,314 | -57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €71,803 | €30,490 | -€41,314 | -57.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.