JNE Services: 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.
JNE Services
Largest movements
- Cash +€5,923
up €5,923 (+25.0%), from €23,712 to €29,635
mainly Net result for the year (+€17,712) and Depreciation (+€13,077)
- Deferred charges and accrued income +€1,167
up €1,167 (+35.1%), from €3,326 to €4,493
- Reserves +€16,879
up €16,879 (+55.9%), from €30,190 to €47,069
- Debts after one year -€10,224
down €10,224 (-39.7%), from €25,736 to €15,512
- Tax, wage and social debts -€5,146
down €5,146 (-59.7%), from €8,624 to €3,478
of which Taxes: -€2,998
- Current portion of long-term debt +€4,595
up €4,595 (+47.6%), from €9,660 to €14,256
- Short-term financial debts -€1,177
down €1,177 (-96.5%), from €1,220 to €42
- Gross operating margin +€5,318
up €5,318 (+15.4%), from €34,644 to €39,962
- Depreciation +€2,258
up €2,258 (+20.9%), from €10,820 to €13,077
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 | €79,918 | €85,582 | +€5,664 | +7.1% |
| Fixed assets | 21/28 | €38,030 | €37,345 | -€685 | -1.8% |
| Tangible fixed assets | 22/27 | €38,030 | €37,345 | -€685 | -1.8% |
| Plant, machinery and equipment | 23 | €1,972 | €1,530 | -€441 | -22.4% |
| Furniture and vehicles | 24 | €1,043 | €382 | -€661 | -63.4% |
| Leasing and similar rights | 25 | €35,016 | €25,093 | -€9,923 | -28.3% |
| Other tangible fixed assets | 26 | - | €10,340 | +€10,340 | |
| Current assets | 29/58 | €41,888 | €48,236 | +€6,349 | +15.2% |
| Amounts receivable within one year | 40/41 | €14,850 | €14,108 | -€742 | -5.0% |
| Trade receivables | 40 | €13,947 | €12,054 | -€1,892 | -13.6% |
| Other amounts receivable | 41 | €903 | €2,054 | +€1,150 | +127.4% |
| Cash at bank and in hand | 54/58 | €23,712 | €29,635 | +€5,923 | +25.0% |
| Deferred charges and accrued income | 490/1 | €3,326 | €4,493 | +€1,167 | +35.1% |
| Total equity and liabilities | 10/49 | €79,918 | €85,582 | +€5,664 | +7.1% |
| Equity | 10/15 | €33,190 | €50,069 | +€16,879 | +50.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,190 | €47,069 | +€16,879 | +55.9% |
| Distributable reserves | 133 | €30,190 | €47,069 | +€16,879 | +55.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €46,729 | €35,513 | -€11,216 | -24.0% |
| Amounts payable after more than one year | 17 | €25,736 | €15,512 | -€10,224 | -39.7% |
| Financial debts | 170/4 | €25,736 | €15,512 | -€10,224 | -39.7% |
| Amounts payable within one year | 42/48 | €20,993 | €20,001 | -€992 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €9,660 | €14,256 | +€4,595 | +47.6% |
| Financial debts | 43 | €1,220 | €42 | -€1,177 | -96.5% |
| Credit institutions | 430/8 | €1,220 | €42 | -€1,177 | -96.5% |
| Trade debts | 44 | €630 | €710 | +€80 | +12.7% |
| Suppliers | 440/4 | €630 | €710 | +€80 | +12.7% |
| Taxes, remuneration and social security | 45 | €8,624 | €3,478 | -€5,146 | -59.7% |
| Taxes | 450/3 | €6,476 | €3,478 | -€2,998 | -46.3% |
| Remuneration and social security | 454/9 | €2,148 | €0 | -€2,148 | -100.0% |
| Other amounts payable | 47/48 | €859 | €1,515 | +€656 | +76.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,820 | €13,077 | +€2,258 | +20.9% |
| Other operating charges | 640/8 | €1,076 | €1,134 | +€58 | +5.4% |
| Gross operating margin | 9900 | €34,644 | €39,962 | +€5,318 | +15.4% |
| Operating profit (loss) | 9901 | €22,748 | €25,751 | +€3,003 | +13.2% |
| Financial income | 75/76B | €13 | €1 | -€12 | -91.4% |
| Recurring financial income | 75 | €13 | €1 | -€12 | -91.4% |
| Financial charges | 65/66B | €2,703 | €2,593 | -€110 | -4.1% |
| Recurring financial charges | 65 | €2,703 | €2,593 | -€110 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €20,058 | €23,159 | +€3,101 | +15.5% |
| Income taxes | 67/77 | €5,363 | €5,446 | +€84 | +1.6% |
| Profit (loss) for the period | 9904 | €14,695 | €17,712 | +€3,018 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,695 | €17,712 | +€3,018 | +20.5% |
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 9 October 2026 via checked.be.