JNL Digital: 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.
JNL Digital
Largest movements
- Tangible fixed assets +€72,545
up €72,545 (+1532.6%), from €4,734 to €77,278
of which Assets under construction and advance payments: +€74,790
- Receivables within one year +€44,701
up €44,701 (+349.5%), from €12,790 to €57,490
of which Trade receivables: +€45,827
- Cash +€10,045
up €10,045 (+21.1%), from €47,679 to €57,724
mainly Debts after one year (+€73,006) and Trade debts (+€34,488)
- Debts after one year +€73,006
new in 2025: €73,006
- Trade debts +€34,488
up €34,488 (+394.1%), from €8,752 to €43,240
- Profit (loss) carried forward +€11,338
up €11,338 (+32.2%), from €35,261 to €46,599
- Accrued charges and deferred income +€4,113
new in 2025: €4,113
- Tax, wage and social debts +€2,923
up €2,923 (+52.3%), from €5,589 to €8,512
of which Taxes: +€3,788
- Other operating charges +€3,176
up €3,176 (+2762.1%), from €115 to €3,291
- Taxes -€1,785
down €1,785 (-23.8%), from €7,500 to €5,715
- Financial charges +€1,286
up €1,286 (+1086.7%), from €118 to €1,405
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 | €68,202 | €195,743 | +€127,541 | +187.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €4,984 | €77,528 | +€72,545 | +1455.7% |
| Tangible fixed assets | 22/27 | €4,734 | €77,278 | +€72,545 | +1532.6% |
| Plant, machinery and equipment | 23 | €4,734 | €2,489 | -€2,245 | -47.4% |
| Assets under construction and advance payments | 27 | - | €74,790 | +€74,790 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €63,218 | €118,214 | +€54,996 | +87.0% |
| Stocks and contracts in progress | 3 | €2,750 | €3,000 | +€250 | +9.1% |
| Stocks | 30/36 | €2,750 | €3,000 | +€250 | +9.1% |
| Amounts receivable within one year | 40/41 | €12,790 | €57,490 | +€44,701 | +349.5% |
| Trade receivables | 40 | €11,664 | €57,490 | +€45,827 | +392.9% |
| Other amounts receivable | 41 | €1,126 | - | -€1,126 | |
| Cash at bank and in hand | 54/58 | €47,679 | €57,724 | +€10,045 | +21.1% |
| Total equity and liabilities | 10/49 | €68,202 | €195,743 | +€127,541 | +187.0% |
| Equity | 10/15 | €53,861 | €65,199 | +€11,338 | +21.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,261 | €46,599 | +€11,338 | +32.2% |
| Amounts payable | 17/49 | €14,341 | €130,544 | +€116,203 | +810.3% |
| Amounts payable after more than one year | 17 | - | €73,006 | +€73,006 | |
| Financial debts | 170/4 | - | €73,006 | +€73,006 | |
| Amounts payable within one year | 42/48 | €14,341 | €53,425 | +€39,085 | +272.5% |
| Trade debts | 44 | €8,752 | €43,240 | +€34,488 | +394.1% |
| Suppliers | 440/4 | €8,752 | €43,240 | +€34,488 | +394.1% |
| Taxes, remuneration and social security | 45 | €5,589 | €8,512 | +€2,923 | +52.3% |
| Taxes | 450/3 | €1,324 | €5,112 | +€3,788 | +286.2% |
| Remuneration and social security | 454/9 | €4,265 | €3,400 | -€865 | -20.3% |
| Other amounts payable | 47/48 | - | €1,673 | +€1,673 | |
| Accrued charges and deferred income | 492/3 | - | €4,113 | +€4,113 | |
| Remuneration, social security and pensions | 62 | €384 | €387 | +€3 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,281 | €2,245 | -€36 | -1.6% |
| Other operating charges | 640/8 | €115 | €3,291 | +€3,176 | +2762.1% |
| Gross operating margin | 9900 | €24,580 | €24,375 | -€205 | -0.8% |
| Operating profit (loss) | 9901 | €21,800 | €18,451 | -€3,349 | -15.4% |
| Financial income | 75/76B | €9 | €6 | -€3 | -34.1% |
| Recurring financial income | 75 | €9 | €6 | -€3 | -34.1% |
| Financial charges | 65/66B | €118 | €1,405 | +€1,286 | +1086.7% |
| Recurring financial charges | 65 | €118 | €1,405 | +€1,286 | +1086.7% |
| Profit (loss) for the period before taxes | 9903 | €21,691 | €17,053 | -€4,638 | -21.4% |
| Income taxes | 67/77 | €7,500 | €5,715 | -€1,785 | -23.8% |
| Profit (loss) for the period | 9904 | €14,191 | €11,338 | -€2,853 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,191 | €11,338 | -€2,853 | -20.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.