JSMOTOR: 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.
JSMOTOR
Largest movements
- Cash +€82,787
up €82,787 (+103.8%), from €79,786 to €162,573
mainly Depreciation (+€68,228) and Net result for the year (+€62,406)
- Tangible fixed assets -€29,223
down €29,223 (-7.2%), from €405,092 to €375,869
of which Furniture and vehicles: -€29,531
- Receivables within one year +€7,848
up €7,848 (+27.8%), from €28,220 to €36,067
of which Trade receivables: +€7,794
- Profit (loss) carried forward +€62,406
up €62,406 (+41.5%), from €150,498 to €212,904
- Tax, wage and social debts +€19,496
up €19,496 (+88.3%), from €22,087 to €41,583
of which Taxes: +€19,496
- Debts after one year -€16,460
down €16,460 (-8.8%), from €187,790 to €171,329
- Gross operating margin +€45,754
up €45,754 (+42.2%), from €108,453 to €154,207
- Taxes +€9,823
up €9,823 (+151.4%), from €6,488 to €16,311
- Depreciation +€2,529
up €2,529 (+3.8%), from €65,699 to €68,228
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 | €517,735 | €584,356 | +€66,621 | +12.9% |
| Fixed assets | 21/28 | €405,092 | €375,869 | -€29,223 | -7.2% |
| Tangible fixed assets | 22/27 | €405,092 | €375,869 | -€29,223 | -7.2% |
| Land and buildings | 22 | €273,143 | €261,517 | -€11,626 | -4.3% |
| Plant, machinery and equipment | 23 | €48,546 | €44,899 | -€3,647 | -7.5% |
| Furniture and vehicles | 24 | €77,388 | €47,856 | -€29,531 | -38.2% |
| Assets under construction and advance payments | 27 | €6,015 | €21,597 | +€15,582 | +259.1% |
| Current assets | 29/58 | €112,643 | €208,487 | +€95,844 | +85.1% |
| Stocks and contracts in progress | 3 | €2,535 | €5,876 | +€3,341 | +131.8% |
| Stocks | 30/36 | €2,535 | €5,876 | +€3,341 | +131.8% |
| Amounts receivable within one year | 40/41 | €28,220 | €36,067 | +€7,848 | +27.8% |
| Trade receivables | 40 | €28,171 | €35,965 | +€7,794 | +27.7% |
| Other amounts receivable | 41 | €49 | €102 | +€54 | +109.4% |
| Cash at bank and in hand | 54/58 | €79,786 | €162,573 | +€82,787 | +103.8% |
| Deferred charges and accrued income | 490/1 | €2,103 | €3,971 | +€1,868 | +88.8% |
| Total equity and liabilities | 10/49 | €517,735 | €584,356 | +€66,621 | +12.9% |
| Equity | 10/15 | €155,498 | €217,904 | +€62,406 | +40.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €150,498 | €212,904 | +€62,406 | +41.5% |
| Amounts payable | 17/49 | €362,237 | €366,452 | +€4,215 | +1.2% |
| Amounts payable after more than one year | 17 | €187,790 | €171,329 | -€16,460 | -8.8% |
| Financial debts | 170/4 | €187,790 | €171,329 | -€16,460 | -8.8% |
| Amounts payable within one year | 42/48 | €174,296 | €194,619 | +€20,323 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €15,827 | €16,460 | +€634 | +4.0% |
| Trade debts | 44 | €5,232 | €9,387 | +€4,155 | +79.4% |
| Suppliers | 440/4 | €5,232 | €9,387 | +€4,155 | +79.4% |
| Taxes, remuneration and social security | 45 | €22,087 | €41,583 | +€19,496 | +88.3% |
| Taxes | 450/3 | €19,087 | €38,583 | +€19,496 | +102.1% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €131,150 | €127,188 | -€3,962 | -3.0% |
| Accrued charges and deferred income | 492/3 | €151 | €504 | +€352 | +233.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,699 | €68,228 | +€2,529 | +3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €255 | +€255 | |
| Other operating charges | 640/8 | €1,650 | €1,368 | -€282 | -17.1% |
| Gross operating margin | 9900 | €108,453 | €154,207 | +€45,754 | +42.2% |
| Operating profit (loss) | 9901 | €41,105 | €84,357 | +€43,252 | +105.2% |
| Financial income | 75/76B | €1,527 | €2,162 | +€635 | +41.6% |
| Recurring financial income | 75 | €1,527 | €2,162 | +€635 | +41.6% |
| Financial charges | 65/66B | €8,544 | €7,802 | -€742 | -8.7% |
| Recurring financial charges | 65 | €8,544 | €7,802 | -€742 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €34,088 | €78,717 | +€44,629 | +130.9% |
| Income taxes | 67/77 | €6,488 | €16,311 | +€9,823 | +151.4% |
| Profit (loss) for the period | 9904 | €27,600 | €62,406 | +€34,806 | +126.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,600 | €62,406 | +€34,806 | +126.1% |
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 11 October 2026 via checked.be.