JTS SERVICES: 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.
JTS SERVICES
Largest movements
- Current investments +€85,000
up €85,000 (+73.9%), from €115,000 to €200,000
- Receivables within one year +€18,318
up €18,318 (+1867.3%), from €981 to €19,299
of which Trade receivables: +€18,319
- Cash -€14,871
down €14,871 (-75.0%), from €19,840 to €4,969
mainly Current investments (-€85,000) and Receivables within one year (-€18,318)
- Reserves +€78,194
up €78,194 (+26.6%), from €293,793 to €371,987
of which Distributable reserves: +€80,054
- Tax, wage and social debts +€11,206
up €11,206 (+45.9%), from €24,400 to €35,607
of which Taxes: +€8,640
- Other debts -€4,550
down €4,550 (-55.0%), from €8,279 to €3,729
- Gross operating margin +€21,675
up €21,675 (+22.4%), from €96,561 to €118,237
- Taxes +€6,252
up €6,252 (+23.4%), from €26,677 to €32,929
- Depreciation -€5,311
down €5,311 (-41.5%), from €12,785 to €7,475
- Financial income +€1,958
up €1,958 (+120.1%), from €1,630 to €3,588
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.
Cash bridge derived
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 | €336,466 | €425,037 | +€88,571 | +26.3% |
| Fixed assets | 21/28 | €6,550 | €6,674 | +€124 | +1.9% |
| Tangible fixed assets | 22/27 | €6,550 | €6,674 | +€124 | +1.9% |
| Furniture and vehicles | 24 | €6,550 | €6,674 | +€124 | +1.9% |
| Current assets | 29/58 | €329,916 | €418,363 | +€88,447 | +26.8% |
| Amounts receivable after more than one year | 29 | €194,094 | €194,094 | = | 0.0% |
| Other amounts receivable | 291 | €194,094 | €194,094 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €981 | €19,299 | +€18,318 | +1867.3% |
| Trade receivables | 40 | €944 | €19,264 | +€18,319 | +1939.7% |
| Other amounts receivable | 41 | €37 | €36 | -€1 | -2.7% |
| Current investments | 50/53 | €115,000 | €200,000 | +€85,000 | +73.9% |
| Cash at bank and in hand | 54/58 | €19,840 | €4,969 | -€14,871 | -75.0% |
| Total equity and liabilities | 10/49 | €336,466 | €425,037 | +€88,571 | +26.3% |
| Equity | 10/15 | €299,993 | €380,047 | +€80,054 | +26.7% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Reserves | 13 | €293,793 | €371,987 | +€78,194 | +26.6% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Other | 1319 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €291,933 | €371,987 | +€80,054 | +27.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €36,473 | €44,990 | +€8,517 | +23.4% |
| Amounts payable within one year | 42/48 | €36,473 | €44,990 | +€8,517 | +23.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €3,053 | €3,298 | +€245 | +8.0% |
| Credit institutions | 430/8 | €3,053 | €3,298 | +€245 | +8.0% |
| Trade debts | 44 | €740 | €2,357 | +€1,616 | +218.3% |
| Suppliers | 440/4 | €740 | €2,357 | +€1,616 | +218.3% |
| Taxes, remuneration and social security | 45 | €24,400 | €35,607 | +€11,206 | +45.9% |
| Taxes | 450/3 | €24,400 | €33,041 | +€8,640 | +35.4% |
| Remuneration and social security | 454/9 | - | €2,566 | +€2,566 | |
| Other amounts payable | 47/48 | €8,279 | €3,729 | -€4,550 | -55.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,785 | €7,475 | -€5,311 | -41.5% |
| Other operating charges | 640/8 | €1,476 | €1,334 | -€143 | -9.7% |
| Gross operating margin | 9900 | €96,561 | €118,237 | +€21,675 | +22.4% |
| Operating profit (loss) | 9901 | €82,300 | €109,428 | +€27,128 | +33.0% |
| Financial income | 75/76B | €1,630 | €3,588 | +€1,958 | +120.1% |
| Recurring financial income | 75 | €1,630 | €3,588 | +€1,958 | +120.1% |
| Financial charges | 65/66B | €125 | €33 | -€92 | -73.6% |
| Recurring financial charges | 65 | €125 | €33 | -€92 | -73.6% |
| Profit (loss) for the period before taxes | 9903 | €83,805 | €112,983 | +€29,178 | +34.8% |
| Income taxes | 67/77 | €26,677 | €32,929 | +€6,252 | +23.4% |
| Profit (loss) for the period | 9904 | €57,128 | €80,054 | +€22,926 | +40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €57,128 | €80,054 | +€22,926 | +40.1% |
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 9 October 2026 via checked.be.