JSoubhi SRL: 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.
JSoubhi SRL
Largest movements
- Deferred charges and accrued income +€12,731
up €12,731 (+8,476%), from €150 to €12,882
- Tangible fixed assets -€6,847
down €6,847 (-44.2%), from €15,476 to €8,629
of which Plant, machinery and equipment: -€6,157
- Cash -€6,063
down €6,063 (-4.5%), from €134,470 to €128,407
mainly Contributions, distributions and other (-€130,000) and Deferred charges and accrued income (-€12,731)
- Other debts +€30,000
up €30,000 (+30.0%), from €100,000 to €130,000
- Profit (loss) carried forward -€22,155
down €22,155 (-54.7%), from €40,532 to €18,376
- Debts after one year -€5,975
no longer reported in 2025 (was €5,975)
- Current portion of long-term debt -€4,782
no longer reported in 2025 (was €4,782)
- Trade debts -€2,522
down €2,522 (-98.3%), from €2,566 to €45
- Other operating charges -€2,656
down €2,656 (-73.1%), from €3,636 to €980
- Staff costs -€2,552
down €2,552 (-96.7%), from €2,639 to €87
- Financial charges -€1,893
down €1,893 (-70.9%), from €2,670 to €777
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 | €163,611 | €162,021 | -€1,590 | -1.0% |
| Fixed assets | 21/28 | €15,476 | €8,629 | -€6,847 | -44.2% |
| Tangible fixed assets | 22/27 | €15,476 | €8,629 | -€6,847 | -44.2% |
| Plant, machinery and equipment | 23 | €12,632 | €6,474 | -€6,157 | -48.7% |
| Furniture and vehicles | 24 | €2,844 | €2,155 | -€690 | -24.2% |
| Current assets | 29/58 | €148,135 | €153,392 | +€5,258 | +3.5% |
| Amounts receivable within one year | 40/41 | €13,515 | €12,104 | -€1,411 | -10.4% |
| Trade receivables | 40 | - | €2,200 | +€2,200 | |
| Other amounts receivable | 41 | €13,515 | €9,904 | -€3,611 | -26.7% |
| Cash at bank and in hand | 54/58 | €134,470 | €128,407 | -€6,063 | -4.5% |
| Deferred charges and accrued income | 490/1 | €150 | €12,882 | +€12,731 | +8,476% |
| Total equity and liabilities | 10/49 | €163,611 | €162,021 | -€1,590 | -1.0% |
| Equity | 10/15 | €43,532 | €21,376 | -€22,155 | -50.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,532 | €18,376 | -€22,155 | -54.7% |
| Amounts payable | 17/49 | €120,079 | €140,645 | +€20,566 | +17.1% |
| Amounts payable after more than one year | 17 | €5,975 | - | -€5,975 | |
| Financial debts | 170/4 | €5,975 | - | -€5,975 | |
| Amounts payable within one year | 42/48 | €114,104 | €140,645 | +€26,541 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €4,782 | - | -€4,782 | |
| Financial debts | 43 | €6,755 | €8,472 | +€1,716 | +25.4% |
| Credit institutions | 430/8 | €6,715 | €8,426 | +€1,712 | +25.5% |
| Other loans | 439 | €41 | €45 | +€5 | +12.1% |
| Trade debts | 44 | €2,566 | €45 | -€2,522 | -98.3% |
| Suppliers | 440/4 | €2,566 | €45 | -€2,522 | -98.3% |
| Taxes, remuneration and social security | 45 | - | €2,128 | +€2,128 | |
| Taxes | 450/3 | - | €2,128 | +€2,128 | |
| Other amounts payable | 47/48 | €100,000 | €130,000 | +€30,000 | +30.0% |
| Remuneration, social security and pensions | 62 | €2,639 | €87 | -€2,552 | -96.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,892 | €6,935 | +€42 | +0.6% |
| Other operating charges | 640/8 | €3,636 | €980 | -€2,656 | -73.1% |
| Non-recurring operating charges | 66A | - | €1,391 | +€1,391 | |
| Gross operating margin | 9900 | €149,304 | €147,983 | -€1,321 | -0.9% |
| Operating profit (loss) | 9901 | €136,136 | €138,590 | +€2,453 | +1.8% |
| Financial income | 75/76B | €333 | - | -€333 | |
| Recurring financial income | 75 | €333 | - | -€333 | |
| Financial charges | 65/66B | €2,670 | €777 | -€1,893 | -70.9% |
| Recurring financial charges | 65 | €2,670 | €777 | -€1,893 | -70.9% |
| Profit (loss) for the period before taxes | 9903 | €133,800 | €137,813 | +€4,013 | +3.0% |
| Income taxes | 67/77 | €28,915 | €29,968 | +€1,053 | +3.6% |
| Profit (loss) for the period | 9904 | €104,884 | €107,845 | +€2,960 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €104,884 | €107,845 | +€2,960 | +2.8% |
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 23 October 2026 via checked.be.