JNP Management: 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.
JNP Management
Largest movements
- Tangible fixed assets +€5,678
up €5,678 (+2148.5%), from €264 to €5,942
- Cash -€901
down €901 (-19.7%), from €4,563 to €3,662
mainly Investment in fixed assets (net) (-€6,724) and Net result for the year (-€3,211)
- Receivables within one year -€891
down €891 (-9.6%), from €9,270 to €8,379
- Deferred charges and accrued income -€763
down €763 (-59.0%), from €1,294 to €530
- Profit (loss) carried forward -€3,211
down €3,211 (-39.3%), from €8,168 to €4,957
- Current portion of long-term debt +€2,840
new in 2025: €2,840
- Trade debts +€2,038
up €2,038 (+1994.6%), from €102 to €2,141
- Tax, wage and social debts +€1,136
up €1,136 (+39.0%), from €2,917 to €4,054
- Debts after one year +€973
new in 2025: €973
- Gross operating margin -€5,902
down €5,902 (-73.3%), from €8,057 to €2,155
- Taxes -€1,165
down €1,165 (-87.8%), from €1,328 to €163
- Depreciation +€452
up €452 (+76.0%), from €594 to €1,046
- Other operating charges +€233
up €233 (+25.8%), from €903 to €1,135
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 | €15,390 | €18,514 | +€3,124 | +20.3% |
| Fixed assets | 21/28 | €264 | €5,942 | +€5,678 | +2148.5% |
| Tangible fixed assets | 22/27 | €264 | €5,942 | +€5,678 | +2148.5% |
| Furniture and vehicles | 24 | €264 | €5,942 | +€5,678 | +2148.5% |
| Current assets | 29/58 | €15,126 | €12,572 | -€2,554 | -16.9% |
| Amounts receivable within one year | 40/41 | €9,270 | €8,379 | -€891 | -9.6% |
| Trade receivables | 40 | €9,270 | €8,379 | -€891 | -9.6% |
| Cash at bank and in hand | 54/58 | €4,563 | €3,662 | -€901 | -19.7% |
| Deferred charges and accrued income | 490/1 | €1,294 | €530 | -€763 | -59.0% |
| Total equity and liabilities | 10/49 | €15,390 | €18,514 | +€3,124 | +20.3% |
| Equity | 10/15 | €11,168 | €7,957 | -€3,211 | -28.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,168 | €4,957 | -€3,211 | -39.3% |
| Amounts payable | 17/49 | €4,222 | €10,557 | +€6,335 | +150.1% |
| Amounts payable after more than one year | 17 | - | €973 | +€973 | |
| Financial debts | 170/4 | - | €973 | +€973 | |
| Amounts payable within one year | 42/48 | €4,222 | €9,585 | +€5,363 | +127.0% |
| Current portion of amounts payable after more than one year | 42 | - | €2,840 | +€2,840 | |
| Trade debts | 44 | €102 | €2,141 | +€2,038 | +1994.6% |
| Suppliers | 440/4 | €102 | €2,141 | +€2,038 | +1994.6% |
| Taxes, remuneration and social security | 45 | €2,917 | €4,054 | +€1,136 | +39.0% |
| Taxes | 450/3 | €2,917 | €4,054 | +€1,136 | +39.0% |
| Other amounts payable | 47/48 | €1,203 | €551 | -€652 | -54.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €594 | €1,046 | +€452 | +76.0% |
| Other operating charges | 640/8 | €903 | €1,135 | +€233 | +25.8% |
| Gross operating margin | 9900 | €8,057 | €2,155 | -€5,902 | -73.3% |
| Operating profit (loss) | 9901 | €6,560 | -€26 | -€6,587 | |
| Financial income | 75/76B | €1 | €35 | +€35 | +6675.0% |
| Recurring financial income | 75 | €1 | €35 | +€35 | +6675.0% |
| Financial charges | 65/66B | €3,064 | €3,058 | -€7 | -0.2% |
| Recurring financial charges | 65 | €3,064 | €3,058 | -€7 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €3,497 | -€3,049 | -€6,545 | |
| Income taxes | 67/77 | €1,328 | €163 | -€1,165 | -87.8% |
| Profit (loss) for the period | 9904 | €2,169 | -€3,211 | -€5,380 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,169 | -€3,211 | -€5,380 |
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.