JSS International: what changed
JSS International
Largest movements
- Cash -€68,310
down €68,310 (-90.0%), from €75,893 to €7,583
mainly Debts after one year (-€300,000) and Other debts (-€49,027)
- Debts after one year -€300,000
down €300,000 (-33.4%), from €898,100 to €598,100
- Current portion of long-term debt +€200,000
up €200,000 (+200%), from €100,000 to €300,000
- Profit (loss) carried forward +€72,158
up €72,158 (+35.5%), from €203,031 to €275,189
- Other debts -€49,027
no longer reported in 2025 (was €49,027)
- Accrued charges and deferred income +€28,190
new in 2025: €28,190
- Gross operating margin +€15,343
up €15,343 (+13.5%), from €113,269 to €128,612
- Taxes +€5,001
up €5,001 (+23.0%), from €21,708 to €26,709
- Financial charges -€1,764
down €1,764 (-5.8%), from €30,374 to €28,610
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 | €1,419,189 | €1,356,233 | -€62,956 | -4.4% |
| Fixed assets | 21/28 | €1,264,296 | €1,264,296 | = | 0.0% |
| Financial fixed assets | 28 | €1,264,296 | €1,264,296 | = | 0.0% |
| Current assets | 29/58 | €154,893 | €91,937 | -€62,956 | -40.6% |
| Amounts receivable after more than one year | 29 | €79,000 | €84,354 | +€5,354 | +6.8% |
| Trade receivables | 290 | €79,000 | €84,354 | +€5,354 | +6.8% |
| Cash at bank and in hand | 54/58 | €75,893 | €7,583 | -€68,310 | -90.0% |
| Total equity and liabilities | 10/49 | €1,419,189 | €1,356,233 | -€62,956 | -4.4% |
| Equity | 10/15 | €313,031 | €385,189 | +€72,158 | +23.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €203,031 | €275,189 | +€72,158 | +35.5% |
| Amounts payable | 17/49 | €1,106,158 | €971,044 | -€135,114 | -12.2% |
| Amounts payable after more than one year | 17 | €898,100 | €598,100 | -€300,000 | -33.4% |
| Financial debts | 170/4 | €898,100 | €598,100 | -€300,000 | -33.4% |
| Amounts payable within one year | 42/48 | €208,058 | €344,754 | +€136,696 | +65.7% |
| Current portion of amounts payable after more than one year | 42 | €100,000 | €300,000 | +€200,000 | +200% |
| Trade debts | 44 | €29,446 | €12,100 | -€17,346 | -58.9% |
| Suppliers | 440/4 | €29,446 | €12,100 | -€17,346 | -58.9% |
| Taxes, remuneration and social security | 45 | €29,585 | €32,654 | +€3,069 | +10.4% |
| Taxes | 450/3 | €29,585 | €32,654 | +€3,069 | +10.4% |
| Other amounts payable | 47/48 | €49,027 | - | -€49,027 | |
| Accrued charges and deferred income | 492/3 | - | €28,190 | +€28,190 | |
| Other operating charges | 640/8 | €1,407 | €1,135 | -€272 | -19.3% |
| Gross operating margin | 9900 | €113,269 | €128,612 | +€15,343 | +13.5% |
| Operating profit (loss) | 9901 | €111,862 | €127,477 | +€15,615 | +14.0% |
| Financial charges | 65/66B | €30,374 | €28,610 | -€1,764 | -5.8% |
| Recurring financial charges | 65 | €30,374 | €28,610 | -€1,764 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €81,488 | €98,867 | +€17,379 | +21.3% |
| Income taxes | 67/77 | €21,708 | €26,709 | +€5,001 | +23.0% |
| Profit (loss) for the period | 9904 | €59,780 | €72,158 | +€12,378 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €59,780 | €72,158 | +€12,378 | +20.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.