Team JS: what changed
Two fiscal 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.
Team JS
Largest movements
- Receivables within one year -€10,551
down €10,551 (-21.3%), from €49,643 to €39,092
of which Other amounts receivable: -€5,808
- Receivables after one year +€6,000
new in 2025: €6,000
- Tangible fixed assets -€3,571
down €3,571 (-54.6%), from €6,545 to €2,974
of which Furniture and vehicles: -€2,837
- Tax, wage and social debts -€6,901
down €6,901 (-53.8%), from €12,818 to €5,917
- Reserves +€6,753
up €6,753 (+26.2%), from €25,735 to €32,488
- Trade debts -€4,491
down €4,491 (-48.1%), from €9,342 to €4,851
- Other debts -€3,835
down €3,835 (-99.9%), from €3,838 to €3
- Gross operating margin +€21,266
up €21,266 (+185.9%), from €11,439 to €32,705
- Write-downs +€14,379
new in 2025: €14,379
- Financial charges -€1,983
down €1,983 (-56.9%), from €3,483 to €1,500
- Taxes +€1,679
up €1,679 (+97.0%), from €1,731 to €3,410
- Depreciation +€911
up €911 (+34.2%), from €2,660 to €3,571
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 | €59,733 | €51,259 | -€8,474 | -14.2% |
| Fixed assets | 21/28 | €6,545 | €2,974 | -€3,571 | -54.6% |
| Tangible fixed assets | 22/27 | €6,545 | €2,974 | -€3,571 | -54.6% |
| Plant, machinery and equipment | 23 | €1,059 | €325 | -€734 | -69.3% |
| Furniture and vehicles | 24 | €5,486 | €2,649 | -€2,837 | -51.7% |
| Current assets | 29/58 | €53,188 | €48,285 | -€4,903 | -9.2% |
| Amounts receivable after more than one year | 29 | - | €6,000 | +€6,000 | |
| Other amounts receivable | 291 | - | €6,000 | +€6,000 | |
| Amounts receivable within one year | 40/41 | €49,643 | €39,092 | -€10,551 | -21.3% |
| Trade receivables | 40 | €39,137 | €34,394 | -€4,743 | -12.1% |
| Other amounts receivable | 41 | €10,506 | €4,698 | -€5,808 | -55.3% |
| Cash at bank and in hand | 54/58 | €3,545 | €3,193 | -€352 | -9.9% |
| Total equity and liabilities | 10/49 | €59,733 | €51,259 | -€8,474 | -14.2% |
| Equity | 10/15 | €33,735 | €40,488 | +€6,753 | +20.0% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €25,735 | €32,488 | +€6,753 | +26.2% |
| Distributable reserves | 133 | €25,735 | €32,488 | +€6,753 | +26.2% |
| Amounts payable | 17/49 | €25,998 | €10,771 | -€15,227 | -58.6% |
| Amounts payable within one year | 42/48 | €25,998 | €10,771 | -€15,227 | -58.6% |
| Trade debts | 44 | €9,342 | €4,851 | -€4,491 | -48.1% |
| Suppliers | 440/4 | €9,342 | €4,851 | -€4,491 | -48.1% |
| Taxes, remuneration and social security | 45 | €12,818 | €5,917 | -€6,901 | -53.8% |
| Taxes | 450/3 | €12,818 | €5,917 | -€6,901 | -53.8% |
| Other amounts payable | 47/48 | €3,838 | €3 | -€3,835 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,660 | €3,571 | +€911 | +34.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €14,379 | +€14,379 | |
| Other operating charges | 640/8 | €591 | €941 | +€350 | +59.2% |
| Non-recurring operating charges | 66A | €184 | €2,176 | +€1,992 | +1082.6% |
| Gross operating margin | 9900 | €11,439 | €32,705 | +€21,266 | +185.9% |
| Operating profit (loss) | 9901 | €8,004 | €11,638 | +€3,634 | +45.4% |
| Financial income | 75/76B | €1 | €25 | +€24 | +2400.0% |
| Recurring financial income | 75 | €1 | €25 | +€24 | +2400.0% |
| Financial charges | 65/66B | €3,483 | €1,500 | -€1,983 | -56.9% |
| Recurring financial charges | 65 | €3,483 | €1,500 | -€1,983 | -56.9% |
| Profit (loss) for the period before taxes | 9903 | €4,522 | €10,163 | +€5,641 | +124.7% |
| Income taxes | 67/77 | €1,731 | €3,410 | +€1,679 | +97.0% |
| Profit (loss) for the period | 9904 | €2,791 | €6,753 | +€3,962 | +142.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,791 | €6,753 | +€3,962 | +142.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.