J.N.S. CONCEPT: what changed
J.N.S. CONCEPT
Largest movements
- Deferred charges and accrued income -€114,160
down €114,160 (-99.3%), from €115,002 to €843
- Cash -€37,894
down €37,894 (-54.2%), from €69,974 to €32,080
mainly Trade debts (-€98,840) and Receivables within one year (-€37,055)
- Receivables within one year +€37,055
up €37,055 (+503%), from €7,367 to €44,422
of which Trade receivables: +€43,869
- Trade debts -€98,840
down €98,840 (-99.3%), from €99,565 to €725
- Other debts -€27,128
down €27,128 (-91.6%), from €29,628 to €2,500
- Tax, wage and social debts +€7,215
up €7,215 (+258%), from €2,796 to €10,011
- Profit (loss) carried forward +€4,145
up €4,145 (+10.4%), from €39,683 to €43,828
- Gross operating margin -€714
down €714 (-9.5%), from €7,493 to €6,779
- Other operating charges +€493
up €493 (+61.7%), from €800 to €1,293
- Financial charges -€254
down €254 (-80.3%), from €317 to €63
- Taxes -€181
down €181 (-12.4%), from €1,460 to €1,279
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €192,343 | €77,524 | -€114,819 | -59.7% |
| Fixed assets | 21/28 | - | €180 | +€180 | |
| Financial fixed assets | 28 | - | €180 | +€180 | |
| Current assets | 29/58 | €192,343 | €77,344 | -€114,999 | -59.8% |
| Amounts receivable within one year | 40/41 | €7,367 | €44,422 | +€37,055 | +503% |
| Trade receivables | 40 | €553 | €44,422 | +€43,869 | +7,935% |
| Other amounts receivable | 41 | €6,814 | - | -€6,814 | |
| Cash at bank and in hand | 54/58 | €69,974 | €32,080 | -€37,894 | -54.2% |
| Deferred charges and accrued income | 490/1 | €115,002 | €843 | -€114,160 | -99.3% |
| Total equity and liabilities | 10/49 | €192,343 | €77,524 | -€114,819 | -59.7% |
| Equity | 10/15 | €60,143 | €64,288 | +€4,145 | +6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,683 | €43,828 | +€4,145 | +10.4% |
| Amounts payable | 17/49 | €132,200 | €13,236 | -€118,964 | -90.0% |
| Amounts payable within one year | 42/48 | €132,200 | €13,236 | -€118,964 | -90.0% |
| Financial debts | 43 | €212 | - | -€212 | |
| Credit institutions | 430/8 | €212 | - | -€212 | |
| Trade debts | 44 | €99,565 | €725 | -€98,840 | -99.3% |
| Suppliers | 440/4 | €99,565 | €725 | -€98,840 | -99.3% |
| Taxes, remuneration and social security | 45 | €2,796 | €10,011 | +€7,215 | +258% |
| Taxes | 450/3 | €2,796 | €10,011 | +€7,215 | +258% |
| Other amounts payable | 47/48 | €29,628 | €2,500 | -€27,128 | -91.6% |
| Other operating charges | 640/8 | €800 | €1,293 | +€493 | +61.7% |
| Gross operating margin | 9900 | €7,493 | €6,779 | -€714 | -9.5% |
| Operating profit (loss) | 9901 | €6,694 | €5,487 | -€1,207 | -18.0% |
| Financial charges | 65/66B | €317 | €63 | -€254 | -80.3% |
| Recurring financial charges | 65 | €317 | €63 | -€254 | -80.3% |
| Profit (loss) for the period before taxes | 9903 | €6,377 | €5,424 | -€953 | -14.9% |
| Income taxes | 67/77 | €1,460 | €1,279 | -€181 | -12.4% |
| Profit (loss) for the period | 9904 | €4,917 | €4,145 | -€772 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,917 | €4,145 | -€772 | -15.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.