JNJS: 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.
JNJS
Largest movements
- Current investments +€24,000
new in 2025: €24,000
- Receivables within one year +€10,406
up €10,406 (+82.7%), from €12,584 to €22,990
of which Trade receivables: +€9,366
- Cash +€4,178
up €4,178 (+9.5%), from €44,187 to €48,365
mainly Net result for the year (+€40,285) and Depreciation (+€2,820)
- Tangible fixed assets -€2,820
down €2,820 (-30.9%), from €9,124 to €6,304
of which Furniture and vehicles: -€2,185
- Reserves +€40,285
up €40,285 (+90.9%), from €44,304 to €84,589
- Tax, wage and social debts -€5,727
down €5,727 (-32.3%), from €17,705 to €11,978
- Gross operating margin -€2,514
down €2,514 (-4.2%), from €60,013 to €57,499
- Financial charges +€1,200
up €1,200 (+70.8%), from €1,696 to €2,896
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 | €66,387 | €101,660 | +€35,273 | +53.1% |
| Fixed assets | 21/28 | €9,124 | €6,304 | -€2,820 | -30.9% |
| Tangible fixed assets | 22/27 | €9,124 | €6,304 | -€2,820 | -30.9% |
| Furniture and vehicles | 24 | €6,550 | €4,364 | -€2,185 | -33.4% |
| Other tangible fixed assets | 26 | €2,575 | €1,940 | -€635 | -24.7% |
| Current assets | 29/58 | €57,263 | €95,356 | +€38,093 | +66.5% |
| Amounts receivable within one year | 40/41 | €12,584 | €22,990 | +€10,406 | +82.7% |
| Trade receivables | 40 | €12,584 | €21,950 | +€9,366 | +74.4% |
| Other amounts receivable | 41 | - | €1,040 | +€1,040 | |
| Current investments | 50/53 | - | €24,000 | +€24,000 | |
| Cash at bank and in hand | 54/58 | €44,187 | €48,365 | +€4,178 | +9.5% |
| Deferred charges and accrued income | 490/1 | €492 | - | -€492 | |
| Total equity and liabilities | 10/49 | €66,387 | €101,660 | +€35,273 | +53.1% |
| Equity | 10/15 | €45,304 | €85,589 | +€40,285 | +88.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €44,304 | €84,589 | +€40,285 | +90.9% |
| Distributable reserves | 133 | €44,304 | €84,589 | +€40,285 | +90.9% |
| Amounts payable | 17/49 | €21,083 | €16,071 | -€5,012 | -23.8% |
| Amounts payable within one year | 42/48 | €21,083 | €16,071 | -€5,012 | -23.8% |
| Trade debts | 44 | €134 | - | -€134 | |
| Suppliers | 440/4 | €134 | - | -€134 | |
| Taxes, remuneration and social security | 45 | €17,705 | €11,978 | -€5,727 | -32.3% |
| Taxes | 450/3 | €17,705 | €11,978 | -€5,727 | -32.3% |
| Other amounts payable | 47/48 | €3,244 | €4,093 | +€849 | +26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,256 | €2,820 | +€565 | +25.0% |
| Other operating charges | 640/8 | €106 | €334 | +€228 | +216.3% |
| Gross operating margin | 9900 | €60,013 | €57,499 | -€2,514 | -4.2% |
| Operating profit (loss) | 9901 | €57,652 | €54,345 | -€3,306 | -5.7% |
| Financial income | 75/76B | €18 | €2 | -€16 | -87.4% |
| Recurring financial income | 75 | €18 | €2 | -€16 | -87.4% |
| Financial charges | 65/66B | €1,696 | €2,896 | +€1,200 | +70.8% |
| Recurring financial charges | 65 | €1,696 | €2,896 | +€1,200 | +70.8% |
| Profit (loss) for the period before taxes | 9903 | €55,974 | €51,451 | -€4,522 | -8.1% |
| Income taxes | 67/77 | €11,669 | €11,167 | -€503 | -4.3% |
| Profit (loss) for the period | 9904 | €44,304 | €40,285 | -€4,020 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,304 | €40,285 | -€4,020 | -9.1% |
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 10 October 2026 via checked.be.