JN: 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.
JN
Largest movements
- Cash -€225,231
down €225,231 (-75.6%), from €297,815 to €72,585
mainly Contributions, distributions and other (-€2.2m) and Investment in fixed assets (net) (-€218,862)
- Financial fixed assets +€218,862
up €218,862 (+4.2%), from €5.2m to €5.4m
- Profit (loss) carried forward -€2.2m
down €2.2m (-96.8%), from €2.3m to €72,885
- Other debts +€2.2m
up €2.2m (+22991.3%), from €9,575 to €2.2m
- Financial income -€2.2m
no longer reported in 2025 (was €2.2m)
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 | €7,693,453 | €7,693,223 | -€231 | 0.0% |
| Fixed assets | 21/28 | €5,192,138 | €5,411,000 | +€218,862 | +4.2% |
| Financial fixed assets | 28 | €5,192,138 | €5,411,000 | +€218,862 | +4.2% |
| Current assets | 29/58 | €2,501,315 | €2,282,223 | -€219,093 | -8.8% |
| Amounts receivable within one year | 40/41 | €2,203,500 | €2,209,638 | +€6,138 | +0.3% |
| Other amounts receivable | 41 | €2,203,500 | €2,209,638 | +€6,138 | +0.3% |
| Cash at bank and in hand | 54/58 | €297,815 | €72,585 | -€225,231 | -75.6% |
| Total equity and liabilities | 10/49 | €7,693,453 | €7,693,223 | -€231 | 0.0% |
| Equity | 10/15 | €7,683,879 | €5,482,335 | -€2.2m | -28.7% |
| Contributions | 10/11 | €5,186,000 | €5,186,000 | = | 0.0% |
| Reserves | 13 | €223,450 | €223,450 | = | 0.0% |
| Distributable reserves | 133 | €223,450 | €223,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,274,429 | €72,885 | -€2.2m | -96.8% |
| Amounts payable | 17/49 | €9,575 | €2,210,887 | +€2.2m | +22991.3% |
| Amounts payable within one year | 42/48 | €9,575 | €2,210,887 | +€2.2m | +22991.3% |
| Other amounts payable | 47/48 | €9,575 | €2,210,887 | +€2.2m | +22991.3% |
| Other operating charges | 640/8 | €1,268 | €1,313 | +€45 | +3.5% |
| Operating profit (loss) | 9901 | -€1,268 | -€1,313 | -€45 | -3.5% |
| Financial income | 75/76B | €2,200,000 | - | -€2.2m | |
| Recurring financial income | 75 | €2,200,000 | - | -€2.2m | |
| Financial charges | 65/66B | €119 | €231 | +€112 | +94.1% |
| Recurring financial charges | 65 | €119 | €231 | +€112 | +94.1% |
| Profit (loss) for the period before taxes | 9903 | €2,198,613 | -€1,543 | -€2.2m | |
| Profit (loss) for the period | 9904 | €2,198,613 | -€1,543 | -€2.2m | |
| Profit (loss) for the period to be appropriated | 9905 | €2,198,613 | -€1,543 | -€2.2m |
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 7 October 2026 via checked.be.