JSI-BOUW: 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.
JSI-BOUW
Largest movements
- Tangible fixed assets -€8,786
down €8,786 (-8.4%), from €103,983 to €95,197
- Cash +€6,789
up €6,789 (+121%), from €5,622 to €12,411
mainly Depreciation (+€8,786) and Net result for the year (+€7,289)
- Debts after one year -€10,650
down €10,650 (-16.7%), from €63,737 to €53,086
- Profit (loss) carried forward +€7,289
up €7,289 (+29.1%), from €25,066 to €32,354
- Financial charges -€1,564
down €1,564 (-54.9%), from €2,850 to €1,286
- Taxes +€1,299
up €1,299, from -€204 to €1,095
- Other operating charges -€1,171
down €1,171 (-45.9%), from €2,552 to €1,381
- Gross operating margin -€888
down €888 (-4.3%), from €20,725 to €19,837
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.
Derived cash bridge
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 | €117,257 | €115,264 | -€1,992 | -1.7% |
| Fixed assets | 21/28 | €103,983 | €95,197 | -€8,786 | -8.4% |
| Tangible fixed assets | 22/27 | €103,983 | €95,197 | -€8,786 | -8.4% |
| Land and buildings | 22 | €103,983 | €95,197 | -€8,786 | -8.4% |
| Current assets | 29/58 | €13,273 | €20,067 | +€6,794 | +51.2% |
| Amounts receivable within one year | 40/41 | €7,575 | €7,575 | = | 0.0% |
| Other amounts receivable | 41 | €7,575 | €7,575 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,622 | €12,411 | +€6,789 | +121% |
| Deferred charges and accrued income | 490/1 | €77 | €82 | +€5 | +6.0% |
| Total equity and liabilities | 10/49 | €117,257 | €115,264 | -€1,992 | -1.7% |
| Equity | 10/15 | €44,048 | €51,336 | +€7,289 | +16.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €382 | €382 | = | 0.0% |
| Non-distributable reserves | 130/1 | €382 | €382 | = | 0.0% |
| Reserves not available under the articles | 1311 | €382 | €382 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,066 | €32,354 | +€7,289 | +29.1% |
| Amounts payable | 17/49 | €73,209 | €63,928 | -€9,281 | -12.7% |
| Amounts payable after more than one year | 17 | €63,737 | €53,086 | -€10,650 | -16.7% |
| Financial debts | 170/4 | €63,737 | €53,086 | -€10,650 | -16.7% |
| Amounts payable within one year | 42/48 | €9,472 | €10,842 | +€1,369 | +14.5% |
| Current portion of amounts payable after more than one year | 42 | €9,351 | €10,497 | +€1,146 | +12.3% |
| Trade debts | 44 | €121 | €121 | = | 0.0% |
| Suppliers | 440/4 | €121 | €121 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €223 | +€223 | |
| Taxes | 450/3 | - | €223 | +€223 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,786 | €8,786 | = | 0.0% |
| Other operating charges | 640/8 | €2,552 | €1,381 | -€1,171 | -45.9% |
| Non-recurring operating charges | 66A | €14,085 | €0 | -€14,085 | -100% |
| Gross operating margin | 9900 | €20,725 | €19,837 | -€888 | -4.3% |
| Operating profit (loss) | 9901 | -€4,698 | €9,670 | +€14,368 | |
| Financial charges | 65/66B | €2,850 | €1,286 | -€1,564 | -54.9% |
| Recurring financial charges | 65 | €2,850 | €1,286 | -€1,564 | -54.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,548 | €8,384 | +€15,931 | |
| Income taxes | 67/77 | -€204 | €1,095 | +€1,299 | |
| Profit (loss) for the period | 9904 | -€7,343 | €7,289 | +€14,632 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,343 | €7,289 | +€14,632 |
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 16 October 2026 via checked.be.