JSS DEBOUCHAGE: 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.
JSS DEBOUCHAGE
Largest movements
- Receivables after one year -€35,000
down €35,000 (-35.0%), from €100,000 to €65,000
- Deferred charges and accrued income +€20,189
up €20,189 (+1,150%), from €1,756 to €21,945
- Tangible fixed assets -€9,317
down €9,317 (-11.1%), from €83,883 to €74,567
of which Plant, machinery and equipment: -€7,934
- Cash -€8,859
down €8,859 (-15.5%), from €57,168 to €48,309
mainly Net result for the year (-€48,880) and Investment in fixed assets (net) (-€31,971)
- Profit (loss) carried forward -€48,880
down €48,880 (-23.5%), from €208,218 to €159,338
- Tax, wage and social debts +€12,865
up €12,865 (+119%), from €10,837 to €23,702
of which Remuneration and social security: +€6,671
- Current portion of long-term debt +€6,223
up €6,223 (+27.8%), from €22,410 to €28,633
- Debts after one year -€6,114
down €6,114 (-10.9%), from €55,877 to €49,763
- Staff costs +€83,230
up €83,230 (+129%), from €64,481 to €147,711
- Taxes -€11,717
down €11,717 (-97.7%), from €11,992 to €275
- Depreciation +€11,051
up €11,051 (+36.8%), from €30,002 to €41,053
- Gross operating margin -€5,996
down €5,996 (-3.8%), from €157,968 to €151,972
- Other operating charges +€3,055
up €3,055 (+174%), from €1,755 to €4,810
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 | €338,848 | €309,477 | -€29,371 | -8.7% |
| Fixed assets | 21/28 | €90,159 | €81,077 | -€9,082 | -10.1% |
| Intangible fixed assets | 21 | €5,556 | €5,790 | +€234 | +4.2% |
| Tangible fixed assets | 22/27 | €83,883 | €74,567 | -€9,317 | -11.1% |
| Plant, machinery and equipment | 23 | €76,618 | €68,684 | -€7,934 | -10.4% |
| Furniture and vehicles | 24 | €7,266 | €5,883 | -€1,383 | -19.0% |
| Financial fixed assets | 28 | €720 | €720 | = | 0.0% |
| Current assets | 29/58 | €248,689 | €228,400 | -€20,289 | -8.2% |
| Amounts receivable after more than one year | 29 | €100,000 | €65,000 | -€35,000 | -35.0% |
| Other amounts receivable | 291 | €100,000 | €65,000 | -€35,000 | -35.0% |
| Amounts receivable within one year | 40/41 | €89,766 | €93,147 | +€3,381 | +3.8% |
| Trade receivables | 40 | €43,892 | €84,732 | +€40,840 | +93.0% |
| Other amounts receivable | 41 | €45,873 | €8,415 | -€37,459 | -81.7% |
| Cash at bank and in hand | 54/58 | €57,168 | €48,309 | -€8,859 | -15.5% |
| Deferred charges and accrued income | 490/1 | €1,756 | €21,945 | +€20,189 | +1,150% |
| Total equity and liabilities | 10/49 | €338,848 | €309,477 | -€29,371 | -8.7% |
| Equity | 10/15 | €218,218 | €169,338 | -€48,880 | -22.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €208,218 | €159,338 | -€48,880 | -23.5% |
| Amounts payable | 17/49 | €120,630 | €140,139 | +€19,509 | +16.2% |
| Amounts payable after more than one year | 17 | €55,877 | €49,763 | -€6,114 | -10.9% |
| Financial debts | 170/4 | €55,877 | €49,763 | -€6,114 | -10.9% |
| Amounts payable within one year | 42/48 | €64,754 | €90,376 | +€25,622 | +39.6% |
| Current portion of amounts payable after more than one year | 42 | €22,410 | €28,633 | +€6,223 | +27.8% |
| Trade debts | 44 | €26,404 | €27,486 | +€1,082 | +4.1% |
| Suppliers | 440/4 | €26,404 | €27,486 | +€1,082 | +4.1% |
| Advances received on contracts in progress | 46 | €0 | €3,088 | +€3,088 | |
| Taxes, remuneration and social security | 45 | €10,837 | €23,702 | +€12,865 | +119% |
| Taxes | 450/3 | €1,407 | €7,601 | +€6,195 | +440% |
| Remuneration and social security | 454/9 | €9,430 | €16,100 | +€6,671 | +70.7% |
| Other amounts payable | 47/48 | €5,103 | €7,467 | +€2,365 | +46.3% |
| Remuneration, social security and pensions | 62 | €64,481 | €147,711 | +€83,230 | +129% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,002 | €41,053 | +€11,051 | +36.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €550 | +€550 | |
| Other operating charges | 640/8 | €1,755 | €4,810 | +€3,055 | +174% |
| Gross operating margin | 9900 | €157,968 | €151,972 | -€5,996 | -3.8% |
| Operating profit (loss) | 9901 | €61,730 | -€42,152 | -€103,882 | |
| Financial income | 75/76B | €22 | €106 | +€85 | +391% |
| Recurring financial income | 75 | €22 | €106 | +€85 | +391% |
| Financial charges | 65/66B | €5,301 | €6,559 | +€1,259 | +23.7% |
| Recurring financial charges | 65 | €5,301 | €6,559 | +€1,259 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | €56,451 | -€48,604 | -€105,056 | |
| Income taxes | 67/77 | €11,992 | €275 | -€11,717 | -97.7% |
| Profit (loss) for the period | 9904 | €44,459 | -€48,880 | -€93,339 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,459 | -€48,880 | -€93,339 |
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 27 October 2026 via checked.be.