JNB en Co: what changed
What changed
JNB en Co
NACE 46.180, Agents specialised in the wholesale of other particular products
filed annual accounts (NBB)
Net result for the year
€155,171
2024 · €73,216+€81,956
Equity
€1.5m
2024 · €1.4m+€135,068
Cash
€462,396
2024 · €311,995+€150,400
Balance sheet total
€1.7m
2024 · €1.6m+€117,942
Largest movements
Assets
- Cash +€150,400
up €150,400 (+48.2%), from €311,995 to €462,396
mainly Net result for the year (+€155,171) and Receivables within one year (+€29,465)
- Receivables within one year -€29,465
down €29,465 (-95.4%), from €30,873 to €1,408
Equity and liabilities
- Reserves +€119,897
up €119,897 (+35.6%), from €336,736 to €456,633
of which Distributable reserves: +€116,957
- Trade debts -€18,951
down €18,951 (-99.3%), from €19,084 to €134
Income statement
- Gross operating margin +€87,920
up €87,920, from -€28,967 to €58,953
- Taxes +€13,361
up €13,361 (+358%), from €3,733 to €17,095
- Financial income +€11,472
up €11,472 (+9.5%), from €121,028 to €132,500
- Write-downs +€4,400
new in 2025: €4,400
- Other operating charges +€701
up €701 (+58.4%), from €1,202 to €1,903
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€73,216
Gross operating margin
+€87,920
Depreciation
+€341
Write-downs
-€4,400
Other operating charges
-€701
Financial income
+€11,472
Financial charges
+€684
Taxes
-€13,361
Result 2025
€155,171
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€173,233
Investment
-€2,741
Financing
-€20,092
Cash 2024
€311,995
From operations (derived)
+€173,233
Net result for the year
+€155,171
Depreciation
+€8,930
Stocks and contracts
-€4,100
Receivables within one year
+€29,465
Deferred charges and accrued income
+€905
Trade debts
-€18,951
Tax, wage and social debts
+€7,910
Other debts
-€8,797
Accrued charges and deferred income
+€2,700
Investment (derived)
-€2,741
Investment in fixed assets (net)
-€2,741
Financing
-€20,092
Short-term financial debts
+€12
Contributions, distributions and other
-€20,103
Cash 2025
€462,396
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,568,124 | €1,686,065 | +€117,942 | +7.5% |
| Fixed assets | 21/28 | €314,784 | €308,595 | -€6,189 | -2.0% |
| Tangible fixed assets | 22/27 | €22,284 | €16,095 | -€6,189 | -27.8% |
| Plant, machinery and equipment | 23 | €676 | - | -€676 | |
| Furniture and vehicles | 24 | €21,608 | €16,095 | -€5,513 | -25.5% |
| Financial fixed assets | 28 | €292,500 | €292,500 | = | 0.0% |
| Current assets | 29/58 | €1,253,340 | €1,377,471 | +€124,131 | +9.9% |
| Amounts receivable after more than one year | 29 | €800,000 | €800,000 | = | 0.0% |
| Trade receivables | 290 | - | €800,000 | +€800,000 | |
| Other amounts receivable | 291 | €800,000 | - | -€800,000 | |
| Stocks and contracts in progress | 3 | €102,500 | €106,600 | +€4,100 | +4.0% |
| Stocks | 30/36 | €102,500 | €106,600 | +€4,100 | +4.0% |
| Amounts receivable within one year | 40/41 | €30,873 | €1,408 | -€29,465 | -95.4% |
| Other amounts receivable | 41 | €30,873 | €1,408 | -€29,465 | -95.4% |
| Current investments | 50/53 | €122 | €122 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €311,995 | €462,396 | +€150,400 | +48.2% |
| Deferred charges and accrued income | 490/1 | €7,850 | €6,945 | -€905 | -11.5% |
| Total equity and liabilities | 10/49 | €1,568,124 | €1,686,065 | +€117,942 | +7.5% |
| Equity | 10/15 | €1,379,240 | €1,514,308 | +€135,068 | +9.8% |
| Contributions | 10/11 | €593,000 | €593,000 | = | 0.0% |
| Capital | 10 | €593,000 | €593,000 | = | 0.0% |
| Issued capital | 100 | €593,000 | €593,000 | = | 0.0% |
| Revaluation surpluses | 12 | €261,840 | €261,840 | = | 0.0% |
| Reserves | 13 | €336,736 | €456,633 | +€119,897 | +35.6% |
| Non-distributable reserves | 130/1 | €56,360 | €59,300 | +€2,940 | +5.2% |
| Legal reserve | 130 | €56,360 | €59,300 | +€2,940 | +5.2% |
| Tax-exempt reserves | 132 | €50,500 | €50,500 | = | 0.0% |
| Distributable reserves | 133 | €229,876 | €346,833 | +€116,957 | +50.9% |
| Profit (loss) carried forward | 14 | €187,664 | €202,835 | +€15,171 | +8.1% |
| Amounts payable | 17/49 | €188,884 | €171,758 | -€17,126 | -9.1% |
| Amounts payable within one year | 42/48 | €188,884 | €169,058 | -€19,826 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €150,000 | €150,000 | = | 0.0% |
| Financial debts | 43 | - | €12 | +€12 | |
| Credit institutions | 430/8 | - | €12 | +€12 | |
| Trade debts | 44 | €19,084 | €134 | -€18,951 | -99.3% |
| Suppliers | 440/4 | €19,084 | €134 | -€18,951 | -99.3% |
| Taxes, remuneration and social security | 45 | €10,677 | €18,587 | +€7,910 | +74.1% |
| Taxes | 450/3 | €6,177 | €18,587 | +€12,410 | +201% |
| Remuneration and social security | 454/9 | €4,500 | - | -€4,500 | |
| Other amounts payable | 47/48 | €9,123 | €326 | -€8,797 | -96.4% |
| Accrued charges and deferred income | 492/3 | - | €2,700 | +€2,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,271 | €8,930 | -€341 | -3.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,400 | +€4,400 | |
| Other operating charges | 640/8 | €1,202 | €1,903 | +€701 | +58.4% |
| Gross operating margin | 9900 | -€28,967 | €58,953 | +€87,920 | |
| Operating profit (loss) | 9901 | -€39,440 | €43,720 | +€83,160 | |
| Financial income | 75/76B | €121,028 | €132,500 | +€11,472 | +9.5% |
| Recurring financial income | 75 | €121,028 | €132,500 | +€11,472 | +9.5% |
| Financial charges | 65/66B | €4,638 | €3,954 | -€684 | -14.8% |
| Recurring financial charges | 65 | €4,638 | €3,954 | -€684 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €76,949 | €172,266 | +€95,317 | +124% |
| Income taxes | 67/77 | €3,733 | €17,095 | +€13,361 | +358% |
| Profit (loss) for the period | 9904 | €73,216 | €155,171 | +€81,956 | +112% |
| Profit (loss) for the period to be appropriated | 9905 | €73,216 | €155,171 | +€81,956 | +112% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.