JSSF consult: 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.
JSSF consult
Largest movements
- Receivables within one year +€77,463
up €77,463 (+292%), from €26,493 to €103,956
of which Other amounts receivable: +€64,460
- Cash +€25,338
up €25,338 (+434%), from €5,835 to €31,174
- Tangible fixed assets +€4,356
up €4,356 (+192%), from €2,269 to €6,625
of which Furniture and vehicles: +€6,308
- Reserves +€97,422
up €97,422 (+533%), from €18,269 to €115,691
- Tax, wage and social debts +€9,795
up €9,795 (+77.1%), from €12,704 to €22,499
- Gross operating margin +€23,574
up €23,574 (+83.3%), from €28,289 to €51,863
- Taxes +€5,084
up €5,084 (+88.5%), from €5,747 to €10,831
- Other operating charges -€1,045
down €1,045 (-72.3%), from €1,444 to €400
- Financial charges -€934
down €934 (-62.0%), from €1,505 to €571
From the 2022 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 | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,856 | €143,363 | +€107,507 | +300% |
| Fixed assets | 21/28 | €2,269 | €6,625 | +€4,356 | +192% |
| Tangible fixed assets | 22/27 | €2,269 | €6,625 | +€4,356 | +192% |
| Plant, machinery and equipment | 23 | €2,269 | €317 | -€1,952 | -86.0% |
| Furniture and vehicles | 24 | - | €6,308 | +€6,308 | |
| Current assets | 29/58 | €33,586 | €136,737 | +€103,151 | +307% |
| Amounts receivable within one year | 40/41 | €26,493 | €103,956 | +€77,463 | +292% |
| Trade receivables | 40 | €2,313 | €15,316 | +€13,003 | +562% |
| Other amounts receivable | 41 | €24,180 | €88,640 | +€64,460 | +267% |
| Cash at bank and in hand | 54/58 | €5,835 | €31,174 | +€25,338 | +434% |
| Deferred charges and accrued income | 490/1 | €1,258 | €1,608 | +€350 | +27.8% |
| Total equity and liabilities | 10/49 | €35,856 | €143,363 | +€107,507 | +300% |
| Equity | 10/15 | €18,518 | €115,940 | +€97,422 | +526% |
| Contributions | 10/11 | €249 | €249 | = | 0.0% |
| Reserves | 13 | €18,269 | €115,691 | +€97,422 | +533% |
| Distributable reserves | 133 | €18,269 | €115,691 | +€97,422 | +533% |
| Amounts payable | 17/49 | €17,337 | €27,423 | +€10,085 | +58.2% |
| Amounts payable within one year | 42/48 | €17,337 | €27,423 | +€10,085 | +58.2% |
| Trade debts | 44 | €4,633 | €4,923 | +€290 | +6.3% |
| Suppliers | 440/4 | €4,633 | €4,923 | +€290 | +6.3% |
| Taxes, remuneration and social security | 45 | €12,704 | €22,499 | +€9,795 | +77.1% |
| Taxes | 450/3 | €12,704 | €22,499 | +€9,795 | +77.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €984 | €872 | -€112 | -11.4% |
| Other operating charges | 640/8 | €1,444 | €400 | -€1,045 | -72.3% |
| Gross operating margin | 9900 | €28,289 | €51,863 | +€23,574 | +83.3% |
| Operating profit (loss) | 9901 | €25,861 | €50,591 | +€24,730 | +95.6% |
| Financial income | 75/76B | €460 | €379 | -€81 | -17.6% |
| Recurring financial income | 75 | €460 | €379 | -€81 | -17.6% |
| Financial charges | 65/66B | €1,505 | €571 | -€934 | -62.0% |
| Recurring financial charges | 65 | €1,505 | €571 | -€934 | -62.0% |
| Profit (loss) for the period before taxes | 9903 | €24,816 | €50,400 | +€25,583 | +103% |
| Income taxes | 67/77 | €5,747 | €10,831 | +€5,084 | +88.5% |
| Profit (loss) for the period | 9904 | €19,069 | €39,569 | +€20,499 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €19,069 | €39,569 | +€20,499 | +107% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.