JSLA: 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.
JSLA
Largest movements
- Receivables within one year +€12,475
up €12,475 (+88.5%), from €14,093 to €26,568
of which Other amounts receivable: +€10,000
- Cash -€2,911
down €2,911 (-8.8%), from €32,957 to €30,046
mainly Contributions, distributions and other (-€70,000) and Receivables within one year (-€12,475)
- Deferred charges and accrued income -€2,178
no longer reported in 2025 (was €2,178)
- Other debts +€25,500
up €25,500 (+177083.3%), from €14 to €25,514
- Profit (loss) carried forward -€21,190
down €21,190 (-92.7%), from €22,861 to €1,671
- Tax, wage and social debts +€2,981
up €2,981 (+17.5%), from €17,039 to €20,020
- Gross operating margin -€12,224
down €12,224 (-15.5%), from €78,784 to €66,561
- Taxes -€1,519
down €1,519 (-8.9%), from €17,039 to €15,520
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 | €51,503 | €58,362 | +€6,860 | +13.3% |
| Fixed assets | 21/28 | €2,275 | €1,749 | -€526 | -23.1% |
| Tangible fixed assets | 22/27 | €1,525 | €999 | -€526 | -34.5% |
| Furniture and vehicles | 24 | €1,525 | €999 | -€526 | -34.5% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €49,228 | €56,614 | +€7,385 | +15.0% |
| Amounts receivable within one year | 40/41 | €14,093 | €26,568 | +€12,475 | +88.5% |
| Trade receivables | 40 | €14,093 | €16,568 | +€2,475 | +17.6% |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €32,957 | €30,046 | -€2,911 | -8.8% |
| Deferred charges and accrued income | 490/1 | €2,178 | - | -€2,178 | |
| Total equity and liabilities | 10/49 | €51,503 | €58,362 | +€6,860 | +13.3% |
| Equity | 10/15 | €33,848 | €12,657 | -€21,190 | -62.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,986 | €7,986 | = | 0.0% |
| Distributable reserves | 133 | €7,986 | €7,986 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,861 | €1,671 | -€21,190 | -92.7% |
| Amounts payable | 17/49 | €17,655 | €45,705 | +€28,050 | +158.9% |
| Amounts payable within one year | 42/48 | €17,655 | €45,705 | +€28,050 | +158.9% |
| Trade debts | 44 | €601 | €170 | -€431 | -71.7% |
| Suppliers | 440/4 | €601 | €170 | -€431 | -71.7% |
| Taxes, remuneration and social security | 45 | €17,039 | €20,020 | +€2,981 | +17.5% |
| Taxes | 450/3 | €17,039 | €20,020 | +€2,981 | +17.5% |
| Other amounts payable | 47/48 | €14 | €25,514 | +€25,500 | +177083.3% |
| Remuneration, social security and pensions | 62 | €1,520 | €1,560 | +€40 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53 | €526 | +€473 | +889.2% |
| Other operating charges | 640/8 | €511 | €329 | -€182 | -35.6% |
| Gross operating margin | 9900 | €78,784 | €66,561 | -€12,224 | -15.5% |
| Operating profit (loss) | 9901 | €76,700 | €64,146 | -€12,555 | -16.4% |
| Financial income | 75/76B | €239 | €282 | +€42 | +17.7% |
| Recurring financial income | 75 | €239 | €282 | +€42 | +17.7% |
| Financial charges | 65/66B | €39 | €98 | +€58 | +149.7% |
| Recurring financial charges | 65 | €39 | €98 | +€58 | +149.7% |
| Profit (loss) for the period before taxes | 9903 | €76,901 | €64,330 | -€12,571 | -16.3% |
| Income taxes | 67/77 | €17,039 | €15,520 | -€1,519 | -8.9% |
| Profit (loss) for the period | 9904 | €59,861 | €48,810 | -€11,052 | -18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,861 | €48,810 | -€11,052 | -18.5% |
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 29 September 2026 via checked.be.