JNF ADVIES: 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.
JNF ADVIES
Largest movements
- Cash +€2,984
up €2,984 (+10.8%), from €27,534 to €30,518
mainly Net result for the year (+€3,028) and Tax, wage and social debts (+€300)
- Reserves +€3,000
up €3,000 (+25.5%), from €11,768 to €14,768
of which Distributable reserves: +€3,000
- Gross operating margin +€2,178
up €2,178 (+381%), from €571 to €2,749
- Taxes -€389
down €389 (-31.9%), from €1,221 to €832
- Financial income +€137
up €137 (+11.0%), from €1,242 to €1,379
- Other operating charges +€40
up €40 (+22.2%), from €180 to €220
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 | €108,562 | €111,894 | +€3,332 | +3.1% |
| Current assets | 29/58 | €108,562 | €111,894 | +€3,332 | +3.1% |
| Amounts receivable within one year | 40/41 | €3,719 | €3,596 | -€123 | -3.3% |
| Other amounts receivable | 41 | €3,719 | €3,596 | -€123 | -3.3% |
| Current investments | 50/53 | €77,309 | €77,780 | +€471 | +0.6% |
| Cash at bank and in hand | 54/58 | €27,534 | €30,518 | +€2,984 | +10.8% |
| Total equity and liabilities | 10/49 | €108,562 | €111,894 | +€3,332 | +3.1% |
| Equity | 10/15 | €108,413 | €111,441 | +€3,028 | +2.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €11,768 | €14,768 | +€3,000 | +25.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,908 | €12,908 | +€3,000 | +30.3% |
| Profit (loss) carried forward | 14 | €90,448 | €90,476 | +€28 | 0.0% |
| Amounts payable | 17/49 | €149 | €453 | +€304 | +204% |
| Amounts payable within one year | 42/48 | €149 | €453 | +€304 | +204% |
| Trade debts | 44 | €149 | €153 | +€4 | +2.7% |
| Suppliers | 440/4 | €149 | €153 | +€4 | +2.7% |
| Taxes, remuneration and social security | 45 | - | €300 | +€300 | |
| Taxes | 450/3 | - | €300 | +€300 | |
| Other operating charges | 640/8 | €180 | €220 | +€40 | +22.2% |
| Gross operating margin | 9900 | €571 | €2,749 | +€2,178 | +381% |
| Operating profit (loss) | 9901 | €391 | €2,529 | +€2,138 | +547% |
| Financial income | 75/76B | €1,242 | €1,379 | +€137 | +11.0% |
| Recurring financial income | 75 | €1,242 | €1,379 | +€137 | +11.0% |
| Financial charges | 65/66B | €39 | €48 | +€9 | +23.1% |
| Recurring financial charges | 65 | €39 | €48 | +€9 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | €1,594 | €3,860 | +€2,266 | +142% |
| Income taxes | 67/77 | €1,221 | €832 | -€389 | -31.9% |
| Profit (loss) for the period | 9904 | €373 | €3,028 | +€2,655 | +712% |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €373 | €3,028 | +€2,655 | +712% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.