JNL 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.
JNL SERVICES
Largest movements
- Receivables within one year +€28,831
up €28,831 (+78.6%), from €36,691 to €65,522
of which Other amounts receivable: +€29,416
- Deferred charges and accrued income -€12,556
no longer reported in 2025 (was €12,556)
- Cash +€5,521
up €5,521 (+80.5%), from €6,859 to €12,380
mainly Net result for the year (+€27,226) and Deferred charges and accrued income (+€12,556)
- Tangible fixed assets -€1,469
down €1,469 (-42.7%), from €3,443 to €1,975
- Profit (loss) carried forward +€15,226
up €15,226 (+385.2%), from €3,953 to €19,179
- Trade debts +€7,564
up €7,564 (+46.1%), from €16,398 to €23,962
- Tax, wage and social debts -€2,663
down €2,663 (-12.3%), from €21,603 to €18,941
of which Taxes: -€1,975
- Taxes -€4,238
down €4,238 (-29.5%), from €14,341 to €10,103
- Gross operating margin -€3,746
down €3,746 (-8.7%), from €43,284 to €39,537
- Other operating charges -€1,603
down €1,603 (-77.7%), from €2,063 to €460
- Financial income +€931
up €931 (+316.4%), from €294 to €1,225
- Financial charges +€925
up €925 (+159.5%), from €580 to €1,505
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 | €60,154 | €80,481 | +€20,327 | +33.8% |
| Fixed assets | 21/28 | €3,443 | €1,975 | -€1,469 | -42.7% |
| Tangible fixed assets | 22/27 | €3,443 | €1,975 | -€1,469 | -42.7% |
| Furniture and vehicles | 24 | €3,443 | €1,975 | -€1,469 | -42.7% |
| Current assets | 29/58 | €56,711 | €78,507 | +€21,796 | +38.4% |
| Amounts receivable within one year | 40/41 | €36,691 | €65,522 | +€28,831 | +78.6% |
| Trade receivables | 40 | €26,087 | €25,502 | -€585 | -2.2% |
| Other amounts receivable | 41 | €10,604 | €40,020 | +€29,416 | +277.4% |
| Current investments | 50/53 | €605 | €605 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,859 | €12,380 | +€5,521 | +80.5% |
| Deferred charges and accrued income | 490/1 | €12,556 | - | -€12,556 | |
| Total equity and liabilities | 10/49 | €60,154 | €80,481 | +€20,327 | +33.8% |
| Equity | 10/15 | €10,153 | €25,379 | +€15,226 | +150.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,953 | €19,179 | +€15,226 | +385.2% |
| Amounts payable | 17/49 | €50,001 | €55,103 | +€5,101 | +10.2% |
| Amounts payable within one year | 42/48 | €50,001 | €54,903 | +€4,902 | +9.8% |
| Trade debts | 44 | €16,398 | €23,962 | +€7,564 | +46.1% |
| Suppliers | 440/4 | €16,398 | €23,962 | +€7,564 | +46.1% |
| Taxes, remuneration and social security | 45 | €21,603 | €18,941 | -€2,663 | -12.3% |
| Taxes | 450/3 | €20,915 | €18,941 | -€1,975 | -9.4% |
| Remuneration and social security | 454/9 | €688 | - | -€688 | |
| Other amounts payable | 47/48 | €12,000 | €12,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,847 | €1,469 | -€379 | -20.5% |
| Other operating charges | 640/8 | €2,063 | €460 | -€1,603 | -77.7% |
| Gross operating margin | 9900 | €43,284 | €39,537 | -€3,746 | -8.7% |
| Operating profit (loss) | 9901 | €39,373 | €37,609 | -€1,764 | -4.5% |
| Financial income | 75/76B | €294 | €1,225 | +€931 | +316.4% |
| Recurring financial income | 75 | €294 | €1,225 | +€931 | +316.4% |
| Financial charges | 65/66B | €580 | €1,505 | +€925 | +159.5% |
| Recurring financial charges | 65 | €580 | €1,505 | +€925 | +159.5% |
| Profit (loss) for the period before taxes | 9903 | €39,087 | €37,329 | -€1,758 | -4.5% |
| Income taxes | 67/77 | €14,341 | €10,103 | -€4,238 | -29.5% |
| Profit (loss) for the period | 9904 | €24,746 | €27,226 | +€2,479 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,746 | €27,226 | +€2,479 | +10.0% |
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 11 October 2026 via checked.be.