JS ELECTRICS: what changed
JS ELECTRICS
Largest movements
- Financial fixed assets +€102,750
new in 2026: €102,750
- Receivables within one year +€7,587
up €7,587 (+59.3%), from €12,790 to €20,377
- Cash -€7,185
down €7,185 (-50.8%), from €14,133 to €6,948
mainly Investment in fixed assets (net) (-€102,750) and Receivables within one year (-€7,587)
- Stocks and contracts -€6,756
down €6,756 (-26.6%), from €25,371 to €18,615
- Deferred charges and accrued income +€1,708
up €1,708 (+126%), from €1,354 to €3,062
- Other debts +€63,018
up €63,018 (+1,477%), from €4,266 to €67,284
- Provisions +€30,000
new in 2026: €30,000
- Trade debts +€3,203
up €3,203 (+336%), from €953 to €4,155
- Tax, wage and social debts +€1,835
up €1,835 (+47.3%), from €3,881 to €5,716
- Turnover -€123,562
no longer reported in 2026 (was €123,562)
- Purchases and services -€103,786
no longer reported in 2026 (was €103,786)
- Provisions +€30,000
new in 2026: €30,000
- Gross operating margin +€24,284
up €24,284 (+347%), from €6,991 to €31,275
- Depreciation -€4,369
no longer reported in 2026 (was €4,369)
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,647 | €151,753 | +€98,105 | +183% |
| Fixed assets | 21/28 | - | €102,750 | +€102,750 | |
| Financial fixed assets | 28 | - | €102,750 | +€102,750 | |
| Current assets | 29/58 | €53,647 | €49,003 | -€4,645 | -8.7% |
| Stocks and contracts in progress | 3 | €25,371 | €18,615 | -€6,756 | -26.6% |
| Stocks | 30/36 | €25,371 | €18,615 | -€6,756 | -26.6% |
| Amounts receivable within one year | 40/41 | €12,790 | €20,377 | +€7,587 | +59.3% |
| Trade receivables | 40 | €12,790 | €20,377 | +€7,587 | +59.3% |
| Cash at bank and in hand | 54/58 | €14,133 | €6,948 | -€7,185 | -50.8% |
| Deferred charges and accrued income | 490/1 | €1,354 | €3,062 | +€1,708 | +126% |
| Total equity and liabilities | 10/49 | €53,647 | €151,753 | +€98,105 | +183% |
| Equity | 10/15 | €4,548 | €4,597 | +€49 | +1.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | - | €2,500 | +€2,500 | |
| Issued capital | 100 | - | €2,500 | +€2,500 | |
| Contributions outside capital | 11 | €2,500 | - | -€2,500 | |
| Other | 1109/19 | €2,500 | - | -€2,500 | |
| Reserves | 13 | €13,000 | €13,000 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,952 | -€10,903 | +€49 | +0.5% |
| Provisions and deferred taxes | 16 | - | €30,000 | +€30,000 | |
| Provisions for liabilities and charges | 160/5 | - | €30,000 | +€30,000 | |
| Pensions and similar obligations | 160 | - | €30,000 | +€30,000 | |
| Amounts payable | 17/49 | €49,099 | €117,155 | +€68,056 | +139% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Financial debts | 170/4 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,099 | €77,155 | +€68,056 | +748% |
| Trade debts | 44 | €953 | €4,155 | +€3,203 | +336% |
| Suppliers | 440/4 | €953 | €4,155 | +€3,203 | +336% |
| Taxes, remuneration and social security | 45 | €3,881 | €5,716 | +€1,835 | +47.3% |
| Taxes | 450/3 | €3,881 | €5,716 | +€1,835 | +47.3% |
| Other amounts payable | 47/48 | €4,266 | €67,284 | +€63,018 | +1,477% |
| Turnover | 70 | €123,562 | - | -€123,562 | |
| Goods, raw materials, services and sundry goods | 60/61 | €103,786 | - | -€103,786 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,369 | - | -€4,369 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €30,000 | +€30,000 | |
| Other operating charges | 640/8 | €647 | €706 | +€59 | +9.2% |
| Gross operating margin | 9900 | €6,991 | €31,275 | +€24,284 | +347% |
| Operating profit (loss) | 9901 | €1,975 | €568 | -€1,407 | -71.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €896 | €332 | -€564 | -62.9% |
| Recurring financial charges | 65 | €896 | €332 | -€564 | -62.9% |
| Profit (loss) for the period before taxes | 9903 | €1,079 | €236 | -€843 | -78.1% |
| Income taxes | 67/77 | €190 | €187 | -€3 | -1.6% |
| Profit (loss) for the period | 9904 | €889 | €49 | -€840 | -94.4% |
| Profit (loss) for the period to be appropriated | 9905 | €889 | €49 | -€840 | -94.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.