JSLB: 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.
JSLB
Largest movements
- Receivables within one year -€29,751
down €29,751 (-81.3%), from €36,598 to €6,847
of which Other amounts receivable: -€17,926
- Tangible fixed assets +€13,419
up €13,419 (+3843.2%), from €349 to €13,768
of which Furniture and vehicles: +€10,847
- Cash +€3,518
up €3,518 (+26.9%), from €13,097 to €16,615
mainly Receivables within one year (+€29,751) and Net result for the year (+€14,467)
- Other debts -€18,099
down €18,099 (-55.6%), from €32,566 to €14,467
- Tax, wage and social debts +€5,588
up €5,588 (+205.3%), from €2,722 to €8,311
- Trade debts -€683
down €683 (-25.6%), from €2,663 to €1,980
- Gross operating margin -€10,631
down €10,631 (-27.0%), from €39,410 to €28,780
- Taxes -€3,691
down €3,691 (-34.0%), from €10,850 to €7,159
- Depreciation +€1,757
up €1,757 (+128.2%), from €1,370 to €3,127
- Financial charges +€1,533
up €1,533 (+100.7%), from €1,523 to €3,056
- Other operating charges +€429
up €429 (+31.3%), from €1,373 to €1,802
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 | €56,563 | €43,539 | -€13,025 | -23.0% |
| Fixed assets | 21/28 | €349 | €13,768 | +€13,419 | +3843.2% |
| Tangible fixed assets | 22/27 | €349 | €13,768 | +€13,419 | +3843.2% |
| Furniture and vehicles | 24 | €349 | €11,197 | +€10,847 | +3106.7% |
| Other tangible fixed assets | 26 | - | €2,572 | +€2,572 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €56,214 | €29,770 | -€26,444 | -47.0% |
| Amounts receivable within one year | 40/41 | €36,598 | €6,847 | -€29,751 | -81.3% |
| Trade receivables | 40 | €12,694 | €869 | -€11,825 | -93.2% |
| Other amounts receivable | 41 | €23,904 | €5,977 | -€17,926 | -75.0% |
| Cash at bank and in hand | 54/58 | €13,097 | €16,615 | +€3,518 | +26.9% |
| Deferred charges and accrued income | 490/1 | €6,519 | €6,308 | -€211 | -3.2% |
| Total equity and liabilities | 10/49 | €56,563 | €43,539 | -€13,025 | -23.0% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €37,963 | €24,939 | -€13,025 | -34.3% |
| Amounts payable within one year | 42/48 | €37,951 | €24,758 | -€13,193 | -34.8% |
| Trade debts | 44 | €2,663 | €1,980 | -€683 | -25.6% |
| Suppliers | 440/4 | €2,663 | €1,980 | -€683 | -25.6% |
| Taxes, remuneration and social security | 45 | €2,722 | €8,311 | +€5,588 | +205.3% |
| Taxes | 450/3 | €2,722 | €8,311 | +€5,588 | +205.3% |
| Other amounts payable | 47/48 | €32,566 | €14,467 | -€18,099 | -55.6% |
| Accrued charges and deferred income | 492/3 | €12 | €181 | +€169 | +1394.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,370 | €3,127 | +€1,757 | +128.2% |
| Other operating charges | 640/8 | €1,373 | €1,802 | +€429 | +31.3% |
| Gross operating margin | 9900 | €39,410 | €28,780 | -€10,631 | -27.0% |
| Operating profit (loss) | 9901 | €36,667 | €23,850 | -€12,817 | -35.0% |
| Financial income | 75/76B | €1,176 | €832 | -€344 | -29.3% |
| Recurring financial income | 75 | €1,176 | €832 | -€344 | -29.3% |
| Financial charges | 65/66B | €1,523 | €3,056 | +€1,533 | +100.7% |
| Recurring financial charges | 65 | €1,523 | €3,056 | +€1,533 | +100.7% |
| Profit (loss) for the period before taxes | 9903 | €36,321 | €21,626 | -€14,695 | -40.5% |
| Income taxes | 67/77 | €10,850 | €7,159 | -€3,691 | -34.0% |
| Profit (loss) for the period | 9904 | €25,471 | €14,467 | -€11,004 | -43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,471 | €14,467 | -€11,004 | -43.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.