JNB United: 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.
JNB United
Largest movements
- Cash -€9,992
down €9,992 (-82.0%), from €12,179 to €2,188
mainly Debts after one year (-€14,567) and Net result for the year (-€3,862)
- Tangible fixed assets -€2,648
down €2,648 (-1.4%), from €182,773 to €180,125
- Debts after one year -€14,567
down €14,567 (-11.4%), from €127,790 to €113,222
- Trade debts +€10,794
up €10,794 (+116%), from €9,300 to €20,094
- Profit (loss) carried forward -€3,862
down €3,862 (-8.1%), from €47,508 to €43,646
- Accrued charges and deferred income -€3,267
down €3,267 (-78.9%), from €4,144 to €876
- Gross operating margin -€23,126
down €23,126 (-72.4%), from €31,961 to €8,835
- Taxes -€5,454
down €5,454, from €5,277 to -€177
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 | €218,698 | €207,914 | -€10,783 | -4.9% |
| Fixed assets | 21/28 | €182,773 | €180,125 | -€2,648 | -1.4% |
| Tangible fixed assets | 22/27 | €182,773 | €180,125 | -€2,648 | -1.4% |
| Land and buildings | 22 | €182,773 | €180,125 | -€2,648 | -1.4% |
| Current assets | 29/58 | €35,924 | €27,789 | -€8,136 | -22.6% |
| Amounts receivable within one year | 40/41 | €18,350 | €20,335 | +€1,985 | +10.8% |
| Trade receivables | 40 | €14,850 | €8,335 | -€6,515 | -43.9% |
| Other amounts receivable | 41 | €3,500 | €12,000 | +€8,500 | +243% |
| Cash at bank and in hand | 54/58 | €12,179 | €2,188 | -€9,992 | -82.0% |
| Deferred charges and accrued income | 490/1 | €5,395 | €5,266 | -€129 | -2.4% |
| Total equity and liabilities | 10/49 | €218,698 | €207,914 | -€10,783 | -4.9% |
| Equity | 10/15 | €53,708 | €49,846 | -€3,862 | -7.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,508 | €43,646 | -€3,862 | -8.1% |
| Amounts payable | 17/49 | €164,989 | €158,068 | -€6,921 | -4.2% |
| Amounts payable after more than one year | 17 | €127,790 | €113,222 | -€14,567 | -11.4% |
| Financial debts | 170/4 | €127,790 | €113,222 | -€14,567 | -11.4% |
| Amounts payable within one year | 42/48 | €33,056 | €43,970 | +€10,914 | +33.0% |
| Current portion of amounts payable after more than one year | 42 | €14,326 | €14,567 | +€242 | +1.7% |
| Trade debts | 44 | €9,300 | €20,094 | +€10,794 | +116% |
| Suppliers | 440/4 | €9,300 | €20,094 | +€10,794 | +116% |
| Taxes, remuneration and social security | 45 | €5,300 | €5,178 | -€122 | -2.3% |
| Taxes | 450/3 | €5,300 | €5,178 | -€122 | -2.3% |
| Other amounts payable | 47/48 | €4,130 | €4,130 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,144 | €876 | -€3,267 | -78.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,284 | €6,444 | +€161 | +2.6% |
| Other operating charges | 640/8 | €3,652 | €3,853 | +€202 | +5.5% |
| Gross operating margin | 9900 | €31,961 | €8,835 | -€23,126 | -72.4% |
| Operating profit (loss) | 9901 | €22,026 | -€1,462 | -€23,488 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,831 | €2,578 | -€253 | -9.0% |
| Recurring financial charges | 65 | €2,831 | €2,578 | -€253 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €19,195 | -€4,040 | -€23,234 | |
| Income taxes | 67/77 | €5,277 | -€177 | -€5,454 | |
| Profit (loss) for the period | 9904 | €13,918 | -€3,862 | -€17,780 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,918 | -€3,862 | -€17,780 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.