JUST SERVICE: 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.
JUST SERVICE
Largest movements
- Cash -€5,431
down €5,431 (-80.5%), from €6,744 to €1,313
mainly Trade debts (-€8,670) and Tax, wage and social debts (-€6,993)
- Receivables within one year -€4,763
down €4,763 (-21.4%), from €22,244 to €17,481
of which Trade receivables: -€5,640
- Tangible fixed assets -€4,234
down €4,234 (-35.4%), from €11,963 to €7,729
of which Plant, machinery and equipment: -€2,210
- Deferred charges and accrued income +€431
new in 2025: €431
- Reserves +€9,548
up €9,548 (+11.7%), from €81,633 to €91,181
of which Distributable reserves: +€9,548
- Trade debts -€8,670
down €8,670 (-95.1%), from €9,113 to €443
of which Bills of exchange payable: -€4,493
- Profit (loss) carried forward -€8,407
down €8,407 (-8.0%), from -€104,846 to -€113,253
- Tax, wage and social debts -€6,993
down €6,993 (-53.5%), from €13,066 to €6,074
of which Remuneration and social security: -€6,556
- Accrued charges and deferred income +€1,225
new in 2025: €1,225
- Gross operating margin -€12,975
down €12,975 (-30.2%), from €42,921 to €29,946
- Depreciation -€2,252
down €2,252 (-34.7%), from €6,486 to €4,234
- Taxes +€1,290
up €1,290 (+129%), from €1,003 to €2,293
- Other operating charges -€1,009
down €1,009 (-78.5%), from €1,285 to €276
- Staff costs -€934
down €934 (-4.2%), from €22,391 to €21,457
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 | €40,951 | €26,954 | -€13,997 | -34.2% |
| Fixed assets | 21/28 | €11,963 | €7,729 | -€4,234 | -35.4% |
| Tangible fixed assets | 22/27 | €11,963 | €7,729 | -€4,234 | -35.4% |
| Plant, machinery and equipment | 23 | €7,426 | €5,217 | -€2,210 | -29.8% |
| Furniture and vehicles | 24 | €4,536 | €2,512 | -€2,024 | -44.6% |
| Current assets | 29/58 | €28,988 | €19,225 | -€9,763 | -33.7% |
| Amounts receivable within one year | 40/41 | €22,244 | €17,481 | -€4,763 | -21.4% |
| Trade receivables | 40 | €22,244 | €16,603 | -€5,640 | -25.4% |
| Other amounts receivable | 41 | €0 | €877 | +€877 | |
| Cash at bank and in hand | 54/58 | €6,744 | €1,313 | -€5,431 | -80.5% |
| Deferred charges and accrued income | 490/1 | - | €431 | +€431 | |
| Total equity and liabilities | 10/49 | €40,951 | €26,954 | -€13,997 | -34.2% |
| Equity | 10/15 | €13,971 | €15,112 | +€1,141 | +8.2% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Capital | 10 | €37,184 | €37,184 | = | 0.0% |
| Issued capital | 100 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €81,633 | €91,181 | +€9,548 | +11.7% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Legal reserve | 130 | €3,718 | €3,718 | = | 0.0% |
| Distributable reserves | 133 | €77,914 | €87,462 | +€9,548 | +12.3% |
| Profit (loss) carried forward | 14 | -€104,846 | -€113,253 | -€8,407 | -8.0% |
| Amounts payable | 17/49 | €26,980 | €11,842 | -€15,138 | -56.1% |
| Amounts payable within one year | 42/48 | €26,980 | €10,617 | -€16,363 | -60.6% |
| Trade debts | 44 | €9,113 | €443 | -€8,670 | -95.1% |
| Suppliers | 440/4 | €4,621 | €443 | -€4,177 | -90.4% |
| Bills of exchange payable | 441 | €4,493 | - | -€4,493 | |
| Taxes, remuneration and social security | 45 | €13,066 | €6,074 | -€6,993 | -53.5% |
| Taxes | 450/3 | €5,311 | €4,874 | -€437 | -8.2% |
| Remuneration and social security | 454/9 | €7,756 | €1,200 | -€6,556 | -84.5% |
| Other amounts payable | 47/48 | €4,800 | €4,100 | -€700 | -14.6% |
| Accrued charges and deferred income | 492/3 | - | €1,225 | +€1,225 | |
| Remuneration, social security and pensions | 62 | €22,391 | €21,457 | -€934 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,486 | €4,234 | -€2,252 | -34.7% |
| Other operating charges | 640/8 | €1,285 | €276 | -€1,009 | -78.5% |
| Non-recurring operating charges | 66A | €1,817 | - | -€1,817 | |
| Gross operating margin | 9900 | €42,921 | €29,946 | -€12,975 | -30.2% |
| Operating profit (loss) | 9901 | €10,943 | €3,979 | -€6,964 | -63.6% |
| Financial charges | 65/66B | €391 | €545 | +€154 | +39.2% |
| Recurring financial charges | 65 | €391 | €545 | +€154 | +39.2% |
| Profit (loss) for the period before taxes | 9903 | €10,551 | €3,434 | -€7,117 | -67.5% |
| Income taxes | 67/77 | €1,003 | €2,293 | +€1,290 | +129% |
| Profit (loss) for the period | 9904 | €9,548 | €1,141 | -€8,407 | -88.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,548 | €1,141 | -€8,407 | -88.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.