J & N SOLUTIONS: 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.
J & N SOLUTIONS
Largest movements
- Cash +€5,786
up €5,786 (+3.5%), from €163,893 to €169,679
mainly Depreciation (+€1,859) and Accrued charges and deferred income (+€1,800)
- Tangible fixed assets -€1,859
no longer reported in 2025 (was €1,859)
- Accrued charges and deferred income +€1,800
up €1,800 (+2.3%), from €79,097 to €80,897
- Gross operating margin -€1,575
down €1,575 (-39.4%), from €4,002 to €2,427
- Depreciation -€701
down €701 (-27.4%), from €2,560 to €1,859
- Taxes -€260
down €260 (-43.7%), from €595 to €335
- Financial income -€218
down €218 (-13.2%), from €1,651 to €1,433
- Other operating charges -€147
down €147 (-19.9%), from €740 to €593
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 | €168,084 | €170,843 | +€2,759 | +1.6% |
| Fixed assets | 21/28 | €1,859 | - | -€1,859 | |
| Tangible fixed assets | 22/27 | €1,859 | - | -€1,859 | |
| Plant, machinery and equipment | 23 | €1,859 | - | -€1,859 | |
| Current assets | 29/58 | €166,225 | €170,843 | +€4,618 | +2.8% |
| Amounts receivable within one year | 40/41 | €2,332 | €1,164 | -€1,168 | -50.1% |
| Trade receivables | 40 | €1,488 | €376 | -€1,112 | -74.7% |
| Other amounts receivable | 41 | €844 | €788 | -€56 | -6.6% |
| Cash at bank and in hand | 54/58 | €163,893 | €169,679 | +€5,786 | +3.5% |
| Total equity and liabilities | 10/49 | €168,084 | €170,843 | +€2,759 | +1.6% |
| Equity | 10/15 | €88,711 | €89,723 | +€1,012 | +1.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €68,711 | €69,723 | +€1,012 | +1.5% |
| Distributable reserves | 133 | €68,711 | €69,723 | +€1,012 | +1.5% |
| Amounts payable | 17/49 | €79,373 | €81,120 | +€1,747 | +2.2% |
| Amounts payable within one year | 42/48 | €276 | €223 | -€53 | -19.2% |
| Trade debts | 44 | €196 | €223 | +€27 | +13.8% |
| Suppliers | 440/4 | €196 | €223 | +€27 | +13.8% |
| Taxes, remuneration and social security | 45 | €80 | - | -€80 | |
| Taxes | 450/3 | €80 | - | -€80 | |
| Accrued charges and deferred income | 492/3 | €79,097 | €80,897 | +€1,800 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,560 | €1,859 | -€701 | -27.4% |
| Other operating charges | 640/8 | €740 | €593 | -€147 | -19.9% |
| Gross operating margin | 9900 | €4,002 | €2,427 | -€1,575 | -39.4% |
| Operating profit (loss) | 9901 | €702 | -€25 | -€727 | |
| Financial income | 75/76B | €1,651 | €1,433 | -€218 | -13.2% |
| Recurring financial income | 75 | €1,651 | €1,433 | -€218 | -13.2% |
| Financial charges | 65/66B | €61 | €61 | = | 0.0% |
| Recurring financial charges | 65 | €61 | €61 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,292 | €1,347 | -€945 | -41.2% |
| Income taxes | 67/77 | €595 | €335 | -€260 | -43.7% |
| Profit (loss) for the period | 9904 | €1,697 | €1,012 | -€685 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,697 | €1,012 | -€685 | -40.4% |
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 16 October 2026 via checked.be.