JNC MOVE: 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.
JNC MOVE
Largest movements
- Cash -€50,185
down €50,185 (-75.9%), from €66,124 to €15,939
mainly Investment in fixed assets (net) (-€48,846) and Receivables within one year (-€9,789)
- Tangible fixed assets +€38,144
up €38,144 (+437.7%), from €8,714 to €46,858
- Receivables within one year +€9,789
up €9,789 (+48.3%), from €20,264 to €30,053
of which Other amounts receivable: +€11,479
- Tax, wage and social debts -€8,135
down €8,135 (-95.1%), from €8,550 to €416
- Other debts +€5,000
new in 2025: €5,000
- Profit (loss) carried forward +€1,405
up €1,405 (+2.7%), from €51,629 to €53,034
- Gross operating margin -€35,820
down €35,820 (-67.3%), from €53,185 to €17,365
- Depreciation +€9,730
up €9,730 (+1001.0%), from €972 to €10,703
- Staff costs +€1,881
new in 2025: €1,881
- Other operating charges +€1,768
up €1,768 (+459.5%), from €385 to €2,153
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 | €95,102 | €92,850 | -€2,252 | -2.4% |
| Fixed assets | 21/28 | €8,714 | €46,858 | +€38,144 | +437.7% |
| Tangible fixed assets | 22/27 | €8,714 | €46,858 | +€38,144 | +437.7% |
| Furniture and vehicles | 24 | €8,714 | €46,858 | +€38,144 | +437.7% |
| Current assets | 29/58 | €86,388 | €45,992 | -€40,396 | -46.8% |
| Amounts receivable within one year | 40/41 | €20,264 | €30,053 | +€9,789 | +48.3% |
| Trade receivables | 40 | €11,793 | €10,103 | -€1,690 | -14.3% |
| Other amounts receivable | 41 | €8,471 | €19,951 | +€11,479 | +135.5% |
| Cash at bank and in hand | 54/58 | €66,124 | €15,939 | -€50,185 | -75.9% |
| Total equity and liabilities | 10/49 | €95,102 | €92,850 | -€2,252 | -2.4% |
| Equity | 10/15 | €51,629 | €53,034 | +€1,405 | +2.7% |
| Profit (loss) carried forward | 14 | €51,629 | €53,034 | +€1,405 | +2.7% |
| Amounts payable | 17/49 | €43,473 | €39,816 | -€3,657 | -8.4% |
| Amounts payable within one year | 42/48 | €43,473 | €39,816 | -€3,657 | -8.4% |
| Trade debts | 44 | €34,923 | €34,400 | -€523 | -1.5% |
| Suppliers | 440/4 | €34,923 | €34,400 | -€523 | -1.5% |
| Taxes, remuneration and social security | 45 | €8,550 | €416 | -€8,135 | -95.1% |
| Taxes | 450/3 | €8,550 | €416 | -€8,135 | -95.1% |
| Other amounts payable | 47/48 | - | €5,000 | +€5,000 | |
| Remuneration, social security and pensions | 62 | - | €1,881 | +€1,881 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €972 | €10,703 | +€9,730 | +1001.0% |
| Other operating charges | 640/8 | €385 | €2,153 | +€1,768 | +459.5% |
| Gross operating margin | 9900 | €53,185 | €17,365 | -€35,820 | -67.3% |
| Operating profit (loss) | 9901 | €51,828 | €2,629 | -€49,199 | -94.9% |
| Financial charges | 65/66B | €114 | €244 | +€130 | +113.5% |
| Recurring financial charges | 65 | €114 | €244 | +€130 | +113.5% |
| Profit (loss) for the period before taxes | 9903 | €51,714 | €2,385 | -€49,329 | -95.4% |
| Profit (loss) for the period | 9904 | €51,714 | €2,385 | -€49,329 | -95.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,714 | €2,385 | -€49,329 | -95.4% |
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 4 October 2026 via checked.be.