JSCON: 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.
JSCON
Largest movements
- Receivables within one year +€120,600
up €120,600 (+114.3%), from €105,474 to €226,075
of which Trade receivables: +€115,775
- Cash -€101,425
down €101,425 (-96.4%), from €105,229 to €3,804
mainly Receivables within one year (-€120,600) and Contributions, distributions and other (-€89,600)
- Tangible fixed assets +€9,720
up €9,720 (+63.7%), from €15,256 to €24,977
of which Other tangible fixed assets: +€10,512
- Reserves +€17,400
up €17,400 (+11.3%), from €154,600 to €172,000
- Tax, wage and social debts +€8,537
up €8,537 (+21.9%), from €39,067 to €47,604
- Trade debts +€4,999
up €4,999 (+70.6%), from €7,084 to €12,083
- Financial charges +€1,992
up €1,992 (+119.8%), from €1,662 to €3,653
- Depreciation +€1,842
up €1,842 (+44.8%), from €4,114 to €5,956
- Gross operating margin +€1,679
up €1,679 (+1.2%), from €143,357 to €145,036
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 | €233,038 | €263,860 | +€30,822 | +13.2% |
| Fixed assets | 21/28 | €15,256 | €24,977 | +€9,720 | +63.7% |
| Tangible fixed assets | 22/27 | €15,256 | €24,977 | +€9,720 | +63.7% |
| Furniture and vehicles | 24 | €11,047 | €10,256 | -€791 | -7.2% |
| Other tangible fixed assets | 26 | €4,209 | €14,721 | +€10,512 | +249.7% |
| Current assets | 29/58 | €217,782 | €238,883 | +€21,101 | +9.7% |
| Amounts receivable within one year | 40/41 | €105,474 | €226,075 | +€120,600 | +114.3% |
| Trade receivables | 40 | €6,614 | €122,389 | +€115,775 | +1750.6% |
| Other amounts receivable | 41 | €98,861 | €103,686 | +€4,825 | +4.9% |
| Cash at bank and in hand | 54/58 | €105,229 | €3,804 | -€101,425 | -96.4% |
| Deferred charges and accrued income | 490/1 | €7,079 | €9,005 | +€1,927 | +27.2% |
| Total equity and liabilities | 10/49 | €233,038 | €263,860 | +€30,822 | +13.2% |
| Equity | 10/15 | €173,629 | €190,638 | +€17,008 | +9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €154,600 | €172,000 | +€17,400 | +11.3% |
| Distributable reserves | 133 | €154,600 | €172,000 | +€17,400 | +11.3% |
| Profit (loss) carried forward | 14 | €429 | €38 | -€392 | -91.3% |
| Amounts payable | 17/49 | €59,409 | €73,223 | +€13,813 | +23.3% |
| Amounts payable within one year | 42/48 | €59,409 | €73,223 | +€13,813 | +23.3% |
| Financial debts | 43 | €8,549 | €8,536 | -€14 | -0.2% |
| Other loans | 439 | €8,549 | €8,536 | -€14 | -0.2% |
| Trade debts | 44 | €7,084 | €12,083 | +€4,999 | +70.6% |
| Suppliers | 440/4 | €7,084 | €12,083 | +€4,999 | +70.6% |
| Taxes, remuneration and social security | 45 | €39,067 | €47,604 | +€8,537 | +21.9% |
| Taxes | 450/3 | €39,067 | €47,604 | +€8,537 | +21.9% |
| Other amounts payable | 47/48 | €4,709 | €5,000 | +€291 | +6.2% |
| Non-recurring operating income | 76A | - | €722 | +€722 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,114 | €5,956 | +€1,842 | +44.8% |
| Other operating charges | 640/8 | €1,184 | €974 | -€210 | -17.8% |
| Gross operating margin | 9900 | €143,357 | €145,036 | +€1,679 | +1.2% |
| Operating profit (loss) | 9901 | €138,059 | €138,107 | +€48 | 0.0% |
| Financial income | 75/76B | €1,312 | €2,356 | +€1,044 | +79.6% |
| Recurring financial income | 75 | €1,312 | €2,356 | +€1,044 | +79.6% |
| Financial charges | 65/66B | €1,662 | €3,653 | +€1,992 | +119.8% |
| Recurring financial charges | 65 | €1,662 | €3,653 | +€1,992 | +119.8% |
| Profit (loss) for the period before taxes | 9903 | €137,710 | €136,810 | -€899 | -0.7% |
| Income taxes | 67/77 | €31,498 | €30,202 | -€1,296 | -4.1% |
| Profit (loss) for the period | 9904 | €106,211 | €106,608 | +€397 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €106,211 | €106,608 | +€397 | +0.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.