JN Pneumo: 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.
JN Pneumo
Largest movements
- Cash +€67,192
up €67,192 (+87.5%), from €76,786 to €143,978
mainly Other debts (+€194,664) and Net result for the year (+€18,219)
- Receivables within one year +€27,438
up €27,438 (+136%), from €20,138 to €47,576
of which Other amounts receivable: +€24,008
- Other debts +€194,664
up €194,664 (+29,375%), from €663 to €195,327
- Reserves -€84,000
down €84,000 (-30.1%), from €278,800 to €194,800
- Tax, wage and social debts -€6,954
down €6,954 (-28.2%), from €24,621 to €17,667
of which Taxes: -€6,954
- Financial charges +€111,005
up €111,005 (+22,400%), from €496 to €111,501
- Taxes -€31,165
down €31,165 (-77.9%), from €39,986 to €8,821
- Financial income +€5,642
up €5,642 (+177%), from €3,187 to €8,829
- Gross operating margin -€1,440
down €1,440 (-1.1%), from €132,995 to €131,555
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 | €314,316 | €415,665 | +€101,349 | +32.2% |
| Fixed assets | 21/28 | €1,986 | €1,240 | -€746 | -37.6% |
| Tangible fixed assets | 22/27 | €1,986 | €1,240 | -€746 | -37.6% |
| Furniture and vehicles | 24 | €1,986 | €1,240 | -€746 | -37.6% |
| Current assets | 29/58 | €312,329 | €414,424 | +€102,095 | +32.7% |
| Amounts receivable within one year | 40/41 | €20,138 | €47,576 | +€27,438 | +136% |
| Trade receivables | 40 | €20,138 | €23,568 | +€3,430 | +17.0% |
| Other amounts receivable | 41 | - | €24,008 | +€24,008 | |
| Current investments | 50/53 | €213,399 | €217,399 | +€4,000 | +1.9% |
| Cash at bank and in hand | 54/58 | €76,786 | €143,978 | +€67,192 | +87.5% |
| Deferred charges and accrued income | 490/1 | €2,006 | €5,471 | +€3,466 | +173% |
| Total equity and liabilities | 10/49 | €314,316 | €415,665 | +€101,349 | +32.2% |
| Equity | 10/15 | €283,176 | €199,395 | -€83,781 | -29.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €278,800 | €194,800 | -€84,000 | -30.1% |
| Distributable reserves | 133 | €278,800 | €194,800 | -€84,000 | -30.1% |
| Profit (loss) carried forward | 14 | €376 | €595 | +€219 | +58.3% |
| Amounts payable | 17/49 | €31,140 | €216,269 | +€185,130 | +595% |
| Amounts payable within one year | 42/48 | €31,140 | €216,269 | +€185,130 | +595% |
| Trade debts | 44 | €5,856 | €3,276 | -€2,580 | -44.1% |
| Suppliers | 440/4 | €5,856 | €3,276 | -€2,580 | -44.1% |
| Taxes, remuneration and social security | 45 | €24,621 | €17,667 | -€6,954 | -28.2% |
| Taxes | 450/3 | €24,614 | €17,660 | -€6,954 | -28.3% |
| Remuneration and social security | 454/9 | €7 | €7 | = | 0.0% |
| Other amounts payable | 47/48 | €663 | €195,327 | +€194,664 | +29,375% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €901 | €1,195 | +€294 | +32.6% |
| Other operating charges | 640/8 | €240 | €648 | +€408 | +170% |
| Gross operating margin | 9900 | €132,995 | €131,555 | -€1,440 | -1.1% |
| Operating profit (loss) | 9901 | €131,853 | €129,712 | -€2,141 | -1.6% |
| Financial income | 75/76B | €3,187 | €8,829 | +€5,642 | +177% |
| Recurring financial income | 75 | €3,187 | €8,829 | +€5,642 | +177% |
| Financial charges | 65/66B | €496 | €111,501 | +€111,005 | +22,400% |
| Recurring financial charges | 65 | €496 | €111,501 | +€111,005 | +22,400% |
| Profit (loss) for the period before taxes | 9903 | €134,544 | €27,040 | -€107,504 | -79.9% |
| Income taxes | 67/77 | €39,986 | €8,821 | -€31,165 | -77.9% |
| Profit (loss) for the period | 9904 | €94,558 | €18,219 | -€76,339 | -80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €94,558 | €18,219 | -€76,339 | -80.7% |
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 17 October 2026 via checked.be.