JSOULIER EXPERTISE: 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.
JSOULIER EXPERTISE
Largest movements
- Cash +€29,270
up €29,270 (+90.7%), from €32,275 to €61,545
- Tangible fixed assets -€8,299
down €8,299 (-42.6%), from €19,492 to €11,192
of which Furniture and vehicles: -€8,498
- Receivables within one year -€3,612
down €3,612 (-48.6%), from €7,438 to €3,826
- Profit (loss) carried forward +€42,087
up €42,087 (+172%), from €24,492 to €66,579
- Other debts -€13,430
down €13,430 (-73.8%), from €18,188 to €4,759
- Tax, wage and social debts -€10,868
down €10,868 (-66.8%), from €16,279 to €5,411
- Depreciation +€2,406
up €2,406 (+105%), from €2,281 to €4,687
- Gross operating margin +€2,108
up €2,108 (+6.1%), from €34,476 to €36,584
- Other operating charges -€553
down €553 (-52.4%), from €1,056 to €503
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,395 | €77,749 | +€17,354 | +28.7% |
| Fixed assets | 21/28 | €19,492 | €11,192 | -€8,299 | -42.6% |
| Tangible fixed assets | 22/27 | €19,492 | €11,192 | -€8,299 | -42.6% |
| Plant, machinery and equipment | 23 | - | €825 | +€825 | |
| Furniture and vehicles | 24 | €18,396 | €9,898 | -€8,498 | -46.2% |
| Other tangible fixed assets | 26 | €1,095 | €469 | -€626 | -57.1% |
| Current assets | 29/58 | €40,904 | €66,557 | +€25,653 | +62.7% |
| Amounts receivable within one year | 40/41 | €7,438 | €3,826 | -€3,612 | -48.6% |
| Trade receivables | 40 | €7,438 | €3,826 | -€3,612 | -48.6% |
| Cash at bank and in hand | 54/58 | €32,275 | €61,545 | +€29,270 | +90.7% |
| Deferred charges and accrued income | 490/1 | €1,191 | €1,185 | -€5 | -0.5% |
| Total equity and liabilities | 10/49 | €60,395 | €77,749 | +€17,354 | +28.7% |
| Equity | 10/15 | €25,492 | €67,579 | +€42,087 | +165% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,492 | €66,579 | +€42,087 | +172% |
| Amounts payable | 17/49 | €34,903 | €10,170 | -€24,733 | -70.9% |
| Amounts payable within one year | 42/48 | €34,903 | €10,170 | -€24,733 | -70.9% |
| Trade debts | 44 | €436 | - | -€436 | |
| Suppliers | 440/4 | €436 | - | -€436 | |
| Taxes, remuneration and social security | 45 | €16,279 | €5,411 | -€10,868 | -66.8% |
| Taxes | 450/3 | €16,279 | €5,411 | -€10,868 | -66.8% |
| Other amounts payable | 47/48 | €18,188 | €4,759 | -€13,430 | -73.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,281 | €4,687 | +€2,406 | +105% |
| Other operating charges | 640/8 | €1,056 | €503 | -€553 | -52.4% |
| Gross operating margin | 9900 | €34,476 | €36,584 | +€2,108 | +6.1% |
| Operating profit (loss) | 9901 | €31,139 | €31,395 | +€255 | +0.8% |
| Financial charges | 65/66B | - | €137 | +€137 | |
| Recurring financial charges | 65 | - | €137 | +€137 | |
| Profit (loss) for the period before taxes | 9903 | €31,139 | €31,258 | +€118 | +0.4% |
| Income taxes | 67/77 | €6,647 | €6,696 | +€49 | +0.7% |
| Profit (loss) for the period | 9904 | €24,492 | €24,562 | +€70 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,492 | €24,562 | +€70 | +0.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.