JN-IT: 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-IT
Largest movements
- Receivables within one year +€21,058
up €21,058 (+113.0%), from €18,635 to €39,693
of which Other amounts receivable: +€18,081
- Cash +€9,520
up €9,520 (+21.9%), from €43,524 to €53,044
mainly Net result for the year (+€34,369) and Other debts (+€17,647)
- Tangible fixed assets -€4,036
down €4,036 (-63.0%), from €6,406 to €2,370
- Deferred charges and accrued income +€1,721
up €1,721 (+31.4%), from €5,488 to €7,209
- Other debts +€17,647
new in 2025: €17,647
- Profit (loss) carried forward +€16,722
up €16,722 (+35.7%), from €46,787 to €63,509
- Tax, wage and social debts -€3,148
down €3,148 (-25.0%), from €12,574 to €9,425
of which Taxes: -€3,148
- Debts after one year -€3,135
down €3,135 (-62.2%), from €5,038 to €1,902
- Taxes -€12,513
down €12,513 (-84.9%), from €14,747 to €2,233
- Gross operating margin -€3,862
down €3,862 (-8.1%), from €47,846 to €43,984
- Financial charges -€527
down €527 (-17.5%), from €3,004 to €2,478
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 | €74,053 | €102,316 | +€28,263 | +38.2% |
| Fixed assets | 21/28 | €6,406 | €2,370 | -€4,036 | -63.0% |
| Tangible fixed assets | 22/27 | €6,406 | €2,370 | -€4,036 | -63.0% |
| Furniture and vehicles | 24 | €6,406 | €2,370 | -€4,036 | -63.0% |
| Current assets | 29/58 | €67,647 | €99,946 | +€32,299 | +47.7% |
| Amounts receivable within one year | 40/41 | €18,635 | €39,693 | +€21,058 | +113.0% |
| Trade receivables | 40 | €13,576 | €16,553 | +€2,977 | +21.9% |
| Other amounts receivable | 41 | €5,059 | €23,140 | +€18,081 | +357.4% |
| Cash at bank and in hand | 54/58 | €43,524 | €53,044 | +€9,520 | +21.9% |
| Deferred charges and accrued income | 490/1 | €5,488 | €7,209 | +€1,721 | +31.4% |
| Total equity and liabilities | 10/49 | €74,053 | €102,316 | +€28,263 | +38.2% |
| Equity | 10/15 | €52,787 | €69,509 | +€16,722 | +31.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,787 | €63,509 | +€16,722 | +35.7% |
| Amounts payable | 17/49 | €21,267 | €32,807 | +€11,541 | +54.3% |
| Amounts payable after more than one year | 17 | €5,038 | €1,902 | -€3,135 | -62.2% |
| Financial debts | 170/4 | €5,038 | €1,902 | -€3,135 | -62.2% |
| Amounts payable within one year | 42/48 | €16,229 | €30,905 | +€14,676 | +90.4% |
| Current portion of amounts payable after more than one year | 42 | €2,983 | €3,135 | +€152 | +5.1% |
| Trade debts | 44 | €673 | €697 | +€25 | +3.7% |
| Suppliers | 440/4 | €673 | €697 | +€25 | +3.7% |
| Taxes, remuneration and social security | 45 | €12,574 | €9,425 | -€3,148 | -25.0% |
| Taxes | 450/3 | €9,532 | €6,383 | -€3,148 | -33.0% |
| Remuneration and social security | 454/9 | €3,042 | €3,042 | = | 0.0% |
| Other amounts payable | 47/48 | - | €17,647 | +€17,647 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,035 | €4,036 | +€0 | 0.0% |
| Other operating charges | 640/8 | €505 | €926 | +€421 | +83.3% |
| Gross operating margin | 9900 | €47,846 | €43,984 | -€3,862 | -8.1% |
| Operating profit (loss) | 9901 | €43,305 | €39,022 | -€4,283 | -9.9% |
| Financial income | 75/76B | €433 | €58 | -€376 | -86.7% |
| Recurring financial income | 75 | €29 | €58 | +€29 | +102.8% |
| Non-recurring financial income | 76B | €405 | - | -€405 | |
| Financial charges | 65/66B | €3,004 | €2,478 | -€527 | -17.5% |
| Recurring financial charges | 65 | €3,004 | €2,478 | -€527 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €40,734 | €36,603 | -€4,132 | -10.1% |
| Income taxes | 67/77 | €14,747 | €2,233 | -€12,513 | -84.9% |
| Profit (loss) for the period | 9904 | €25,988 | €34,369 | +€8,382 | +32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,988 | €34,369 | +€8,382 | +32.3% |
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 9 October 2026 via checked.be.