JSKOLOR: 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.
JSKOLOR
Largest movements
- Stocks and contracts +€19,000
new in 2024: €19,000
- Cash +€18,340
up €18,340 (+69.8%), from €26,286 to €44,626
mainly Net result for the year (+€175,673) and Receivables within one year (+€10,196)
- Receivables within one year -€10,196
down €10,196 (-5.1%), from €199,892 to €189,696
of which Trade receivables: -€12,455
- Tangible fixed assets -€8,276
down €8,276 (-30.7%), from €26,916 to €18,640
- Profit (loss) carried forward +€36,553
up €36,553 (+26.3%), from €139,120 to €175,673
- Trade debts -€18,220
down €18,220 (-24.6%), from €74,053 to €55,833
- Purchases and services -€251,866
down €251,866 (-46.8%), from €538,359 to €286,493
- Gross operating margin +€48,837
up €48,837 (+25.8%), from €189,208 to €238,045
- Depreciation +€9,324
new in 2024: €9,324
- Other operating charges +€4,562
up €4,562 (+315.1%), from €1,448 to €6,010
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 | €259,479 | €278,347 | +€18,868 | +7.3% |
| Fixed assets | 21/28 | €28,351 | €20,075 | -€8,276 | -29.2% |
| Tangible fixed assets | 22/27 | €26,916 | €18,640 | -€8,276 | -30.7% |
| Furniture and vehicles | 24 | €26,916 | €18,640 | -€8,276 | -30.7% |
| Financial fixed assets | 28 | €1,435 | €1,435 | = | 0.0% |
| Current assets | 29/58 | €231,128 | €258,272 | +€27,144 | +11.7% |
| Stocks and contracts in progress | 3 | - | €19,000 | +€19,000 | |
| Contracts in progress | 37 | - | €19,000 | +€19,000 | |
| Amounts receivable within one year | 40/41 | €199,892 | €189,696 | -€10,196 | -5.1% |
| Trade receivables | 40 | €177,789 | €165,334 | -€12,455 | -7.0% |
| Other amounts receivable | 41 | €22,103 | €24,362 | +€2,259 | +10.2% |
| Cash at bank and in hand | 54/58 | €26,286 | €44,626 | +€18,340 | +69.8% |
| Deferred charges and accrued income | 490/1 | €4,950 | €4,950 | = | 0.0% |
| Total equity and liabilities | 10/49 | €259,479 | €278,347 | +€18,868 | +7.3% |
| Equity | 10/15 | €144,120 | €180,673 | +€36,553 | +25.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €139,120 | €175,673 | +€36,553 | +26.3% |
| Amounts payable | 17/49 | €115,359 | €97,674 | -€17,685 | -15.3% |
| Amounts payable within one year | 42/48 | €115,359 | €97,674 | -€17,685 | -15.3% |
| Trade debts | 44 | €74,053 | €55,833 | -€18,220 | -24.6% |
| Suppliers | 440/4 | €74,053 | €55,833 | -€18,220 | -24.6% |
| Taxes, remuneration and social security | 45 | €37,093 | €37,628 | +€535 | +1.4% |
| Taxes | 450/3 | €27,259 | €383 | -€26,876 | -98.6% |
| Remuneration and social security | 454/9 | €9,834 | €37,245 | +€27,411 | +278.7% |
| Other amounts payable | 47/48 | €4,213 | €4,213 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €538,359 | €286,493 | -€251,866 | -46.8% |
| Remuneration, social security and pensions | 62 | €48,236 | €46,611 | -€1,625 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €9,324 | +€9,324 | |
| Other operating charges | 640/8 | €1,448 | €6,010 | +€4,562 | +315.1% |
| Gross operating margin | 9900 | €189,208 | €238,045 | +€48,837 | +25.8% |
| Operating profit (loss) | 9901 | €139,524 | €176,100 | +€36,576 | +26.2% |
| Financial charges | 65/66B | €404 | €427 | +€23 | +5.7% |
| Recurring financial charges | 65 | €404 | €427 | +€23 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €139,120 | €175,673 | +€36,553 | +26.3% |
| Profit (loss) for the period | 9904 | €139,120 | €175,673 | +€36,553 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €139,120 | €175,673 | +€36,553 | +26.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.