JNC Partners 1: 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.
JNC Partners 1
Largest movements
- Cash -€2,832
down €2,832 (-66.9%), from €4,236 to €1,404
mainly Net result for the year (-€5,171) and Contributions, distributions and other (-€1)
- Receivables within one year -€931
no longer reported in 2025 (was €931)
- Profit (loss) carried forward -€5,172
down €5,172 (-79.7%), from -€6,491 to -€11,663
- Trade debts +€1,409
up €1,409 (+214%), from €658 to €2,067
- Depreciation -€2,380
no longer reported in 2025 (was €2,380)
- Gross operating margin -€828
down €828 (-20.5%), from -€4,040 to -€4,868
- Financial charges +€230
up €230 (+3,833%), from €6 to €236
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 | €5,167 | €1,404 | -€3,763 | -72.8% |
| Current assets | 29/58 | €5,167 | €1,404 | -€3,763 | -72.8% |
| Amounts receivable within one year | 40/41 | €931 | - | -€931 | |
| Other amounts receivable | 41 | €931 | - | -€931 | |
| Cash at bank and in hand | 54/58 | €4,236 | €1,404 | -€2,832 | -66.9% |
| Total equity and liabilities | 10/49 | €5,167 | €1,404 | -€3,763 | -72.8% |
| Equity | 10/15 | -€5,491 | -€10,663 | -€5,172 | -94.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,491 | -€11,663 | -€5,172 | -79.7% |
| Amounts payable | 17/49 | €10,658 | €12,067 | +€1,409 | +13.2% |
| Amounts payable within one year | 42/48 | €10,658 | €12,067 | +€1,409 | +13.2% |
| Trade debts | 44 | €658 | €2,067 | +€1,409 | +214% |
| Suppliers | 440/4 | €658 | €2,067 | +€1,409 | +214% |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,380 | - | -€2,380 | |
| Other operating charges | 640/8 | €65 | €67 | +€2 | +3.1% |
| Gross operating margin | 9900 | -€4,040 | -€4,868 | -€828 | -20.5% |
| Operating profit (loss) | 9901 | -€6,485 | -€4,935 | +€1,550 | +23.9% |
| Financial charges | 65/66B | €6 | €236 | +€230 | +3,833% |
| Recurring financial charges | 65 | €6 | €236 | +€230 | +3,833% |
| Profit (loss) for the period before taxes | 9903 | -€6,491 | -€5,171 | +€1,320 | +20.3% |
| Profit (loss) for the period | 9904 | -€6,491 | -€5,171 | +€1,320 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,491 | -€5,171 | +€1,320 | +20.3% |
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 25 October 2026 via checked.be.