JSPORT: what changed
JSPORT
Largest movements
- Cash -€9,696
down €9,696 (-65.4%), from €14,818 to €5,122
mainly Trade debts (-€12,707) and Receivables within one year (-€1,701)
- Receivables within one year +€1,701
up €1,701 (+7.6%), from €22,322 to €24,023
of which Trade receivables: +€5,113
- Tangible fixed assets -€380
down €380 (-63.8%), from €596 to €216
of which Plant, machinery and equipment: -€596
- Trade debts -€12,707
down €12,707 (-48.8%), from €26,033 to €13,326
- Contributions +€5,400
up €5,400 (+75.0%), from €7,200 to €12,600
- Profit (loss) carried forward -€1,184
down €1,184 (-25.6%), from €4,630 to €3,446
- Turnover +€6,797
up €6,797 (+41.1%), from €16,555 to €23,352
- Gross operating margin +€5,512
up €5,512, from -€4,432 to €1,080
- Taxes +€1,700
new in 2025: €1,700
- Purchases and services +€1,286
up €1,286 (+6.1%), from €20,986 to €22,272
- Other operating charges -€1,146
no longer reported in 2025 (was €1,146)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,863 | €29,488 | -€8,375 | -22.1% |
| Fixed assets | 21/28 | €723 | €343 | -€380 | -52.6% |
| Tangible fixed assets | 22/27 | €596 | €216 | -€380 | -63.8% |
| Plant, machinery and equipment | 23 | €596 | - | -€596 | |
| Furniture and vehicles | 24 | - | €216 | +€216 | |
| Financial fixed assets | 28 | €127 | €127 | = | 0.0% |
| Current assets | 29/58 | €37,140 | €29,145 | -€7,995 | -21.5% |
| Amounts receivable within one year | 40/41 | €22,322 | €24,023 | +€1,701 | +7.6% |
| Trade receivables | 40 | €12,349 | €17,462 | +€5,113 | +41.4% |
| Other amounts receivable | 41 | €9,973 | €6,561 | -€3,412 | -34.2% |
| Cash at bank and in hand | 54/58 | €14,818 | €5,122 | -€9,696 | -65.4% |
| Total equity and liabilities | 10/49 | €37,863 | €29,488 | -€8,375 | -22.1% |
| Equity | 10/15 | €11,830 | €16,046 | +€4,216 | +35.6% |
| Contributions | 10/11 | €7,200 | €12,600 | +€5,400 | +75.0% |
| Profit (loss) carried forward | 14 | €4,630 | €3,446 | -€1,184 | -25.6% |
| Amounts payable | 17/49 | €26,033 | €13,442 | -€12,591 | -48.4% |
| Amounts payable within one year | 42/48 | €26,033 | €13,442 | -€12,591 | -48.4% |
| Trade debts | 44 | €26,033 | €13,326 | -€12,707 | -48.8% |
| Suppliers | 440/4 | €26,033 | €13,326 | -€12,707 | -48.8% |
| Advances received on contracts in progress | 46 | - | €116 | +€116 | |
| Turnover | 70 | €16,555 | €23,352 | +€6,797 | +41.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €20,986 | €22,272 | +€1,286 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €473 | €380 | -€93 | -19.7% |
| Other operating charges | 640/8 | €1,146 | - | -€1,146 | |
| Gross operating margin | 9900 | -€4,432 | €1,080 | +€5,512 | |
| Operating profit (loss) | 9901 | -€6,051 | €700 | +€6,751 | |
| Financial income | 75/76B | €280 | €7 | -€273 | -97.5% |
| Recurring financial income | 75 | €280 | €7 | -€273 | -97.5% |
| Financial charges | 65/66B | €262 | €190 | -€72 | -27.5% |
| Recurring financial charges | 65 | €262 | €190 | -€72 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,033 | €517 | +€6,550 | |
| Income taxes | 67/77 | - | €1,700 | +€1,700 | |
| Profit (loss) for the period | 9904 | -€6,033 | -€1,183 | +€4,850 | +80.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,033 | -€1,183 | +€4,850 | +80.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.