JNA CONSULT: 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.
JNA CONSULT
Largest movements
- Receivables within one year +€7,674
up €7,674 (+13.5%), from €56,764 to €64,438
of which Other amounts receivable: +€7,920
- Cash +€7,096
up €7,096 (+6.9%), from €102,565 to €109,661
mainly Other debts (+€220,000) and Net result for the year (+€74,293)
- Receivables after one year +€4,000
up €4,000 (+6.1%), from €66,000 to €70,000
- Tangible fixed assets -€3,767
down €3,767 (-8.8%), from €42,668 to €38,901
of which Other tangible fixed assets: -€4,676
- Other debts +€220,000
new in 2025: €220,000
- Reserves -€150,000
no longer reported in 2025 (was €150,000)
- Tax, wage and social debts -€32,004
down €32,004 (-87.3%), from €36,671 to €4,668
- Trade debts -€27,220
down €27,220 (-73.4%), from €37,105 to €9,885
- Profit (loss) carried forward +€4,293
up €4,293 (+10.2%), from €42,086 to €46,378
- Gross operating margin +€34,148
up €34,148 (+52.4%), from €65,190 to €99,338
- Taxes +€5,332
up €5,332 (+37.7%), from €14,141 to €19,472
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 | €268,362 | €283,431 | +€15,069 | +5.6% |
| Fixed assets | 21/28 | €42,728 | €38,961 | -€3,767 | -8.8% |
| Tangible fixed assets | 22/27 | €42,668 | €38,901 | -€3,767 | -8.8% |
| Furniture and vehicles | 24 | €1,064 | €1,973 | +€909 | +85.4% |
| Other tangible fixed assets | 26 | €41,604 | €36,928 | -€4,676 | -11.2% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €225,634 | €244,470 | +€18,836 | +8.3% |
| Amounts receivable after more than one year | 29 | €66,000 | €70,000 | +€4,000 | +6.1% |
| Other amounts receivable | 291 | €66,000 | €70,000 | +€4,000 | +6.1% |
| Amounts receivable within one year | 40/41 | €56,764 | €64,438 | +€7,674 | +13.5% |
| Trade receivables | 40 | €52,418 | €52,172 | -€246 | -0.5% |
| Other amounts receivable | 41 | €4,346 | €12,266 | +€7,920 | +182.2% |
| Cash at bank and in hand | 54/58 | €102,565 | €109,661 | +€7,096 | +6.9% |
| Deferred charges and accrued income | 490/1 | €305 | €371 | +€67 | +21.8% |
| Total equity and liabilities | 10/49 | €268,362 | €283,431 | +€15,069 | +5.6% |
| Equity | 10/15 | €194,586 | €48,878 | -€145,707 | -74.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €150,000 | - | -€150,000 | |
| Distributable reserves | 133 | €150,000 | - | -€150,000 | |
| Profit (loss) carried forward | 14 | €42,086 | €46,378 | +€4,293 | +10.2% |
| Amounts payable | 17/49 | €73,777 | €234,553 | +€160,776 | +217.9% |
| Amounts payable within one year | 42/48 | €73,777 | €234,553 | +€160,776 | +217.9% |
| Trade debts | 44 | €37,105 | €9,885 | -€27,220 | -73.4% |
| Suppliers | 440/4 | €37,105 | €9,885 | -€27,220 | -73.4% |
| Taxes, remuneration and social security | 45 | €36,671 | €4,668 | -€32,004 | -87.3% |
| Taxes | 450/3 | €36,671 | €4,668 | -€32,004 | -87.3% |
| Other amounts payable | 47/48 | - | €220,000 | +€220,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,670 | €4,990 | +€320 | +6.9% |
| Other operating charges | 640/8 | €291 | €440 | +€149 | +51.2% |
| Gross operating margin | 9900 | €65,190 | €99,338 | +€34,148 | +52.4% |
| Operating profit (loss) | 9901 | €60,229 | €93,908 | +€33,679 | +55.9% |
| Financial income | 75/76B | €798 | €1,402 | +€604 | +75.6% |
| Recurring financial income | 75 | €798 | €1,402 | +€604 | +75.6% |
| Financial charges | 65/66B | €1,452 | €1,545 | +€94 | +6.5% |
| Recurring financial charges | 65 | €1,452 | €1,545 | +€94 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €59,576 | €93,765 | +€34,189 | +57.4% |
| Income taxes | 67/77 | €14,141 | €19,472 | +€5,332 | +37.7% |
| Profit (loss) for the period | 9904 | €45,435 | €74,293 | +€28,858 | +63.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,435 | €74,293 | +€28,858 | +63.5% |
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 10 October 2026 via checked.be.