JNP RENOV: what changed
JNP RENOV
Largest movements
- Cash +€72,566
up €72,566 (+3,455%), from €2,100 to €74,666
mainly Tax, wage and social debts (+€39,233) and Net result for the year (+€30,363)
- Receivables within one year -€10,780
down €10,780 (-3.0%), from €358,742 to €347,962
of which Other amounts receivable: -€28,366
- Tangible fixed assets -€8,298
down €8,298 (-3.1%), from €271,365 to €263,066
of which Land and buildings: -€11,575
- Tax, wage and social debts +€39,233
up €39,233 (+267%), from €14,713 to €53,947
of which Taxes: +€42,125
- Current portion of long-term debt -€32,717
down €32,717 (-56.5%), from €57,903 to €25,187
- Profit (loss) carried forward +€30,363
up €30,363 (+19.5%), from €155,784 to €186,147
- Trade debts +€20,809
up €20,809 (+11.2%), from €186,072 to €206,881
- Debts after one year -€12,024
down €12,024 (-6.0%), from €200,517 to €188,493
- Depreciation -€11,098
down €11,098 (-38.7%), from €28,661 to €17,563
- Gross operating margin +€9,645
up €9,645 (+7.8%), from €124,342 to €133,987
- Financial charges +€5,669
up €5,669 (+28.1%), from €20,173 to €25,842
- Taxes +€4,608
up €4,608 (+40.0%), from €11,533 to €16,142
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €635,572 | €690,567 | +€54,996 | +8.7% |
| Fixed assets | 21/28 | €271,812 | €263,514 | -€8,298 | -3.1% |
| Tangible fixed assets | 22/27 | €271,365 | €263,066 | -€8,298 | -3.1% |
| Land and buildings | 22 | €264,261 | €252,687 | -€11,575 | -4.4% |
| Plant, machinery and equipment | 23 | €4,699 | €9,860 | +€5,162 | +110% |
| Furniture and vehicles | 24 | €2,404 | €519 | -€1,885 | -78.4% |
| Financial fixed assets | 28 | €448 | €448 | = | 0.0% |
| Current assets | 29/58 | €363,759 | €427,053 | +€63,294 | +17.4% |
| Amounts receivable within one year | 40/41 | €358,742 | €347,962 | -€10,780 | -3.0% |
| Trade receivables | 40 | €277,596 | €295,183 | +€17,587 | +6.3% |
| Other amounts receivable | 41 | €81,145 | €52,779 | -€28,366 | -35.0% |
| Cash at bank and in hand | 54/58 | €2,100 | €74,666 | +€72,566 | +3,455% |
| Deferred charges and accrued income | 490/1 | €2,918 | €4,425 | +€1,508 | +51.7% |
| Total equity and liabilities | 10/49 | €635,572 | €690,567 | +€54,996 | +8.7% |
| Equity | 10/15 | €176,244 | €206,607 | +€30,363 | +17.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,784 | €186,147 | +€30,363 | +19.5% |
| Amounts payable | 17/49 | €459,327 | €483,960 | +€24,633 | +5.4% |
| Amounts payable after more than one year | 17 | €200,517 | €188,493 | -€12,024 | -6.0% |
| Financial debts | 170/4 | €200,517 | €188,493 | -€12,024 | -6.0% |
| Amounts payable within one year | 42/48 | €258,688 | €295,467 | +€36,779 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | €57,903 | €25,187 | -€32,717 | -56.5% |
| Trade debts | 44 | €186,072 | €206,881 | +€20,809 | +11.2% |
| Suppliers | 440/4 | €186,072 | €206,881 | +€20,809 | +11.2% |
| Taxes, remuneration and social security | 45 | €14,713 | €53,947 | +€39,233 | +267% |
| Taxes | 450/3 | €8,053 | €50,177 | +€42,125 | +523% |
| Remuneration and social security | 454/9 | €6,660 | €3,769 | -€2,891 | -43.4% |
| Other amounts payable | 47/48 | - | €9,453 | +€9,453 | |
| Accrued charges and deferred income | 492/3 | €122 | - | -€122 | |
| Remuneration, social security and pensions | 62 | €35,427 | €34,824 | -€603 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,661 | €17,563 | -€11,098 | -38.7% |
| Other operating charges | 640/8 | €8,522 | €9,285 | +€763 | +9.0% |
| Gross operating margin | 9900 | €124,342 | €133,987 | +€9,645 | +7.8% |
| Operating profit (loss) | 9901 | €51,732 | €72,315 | +€20,583 | +39.8% |
| Financial income | 75/76B | €188 | €32 | -€156 | -82.9% |
| Recurring financial income | 75 | €188 | €32 | -€156 | -82.9% |
| Financial charges | 65/66B | €20,173 | €25,842 | +€5,669 | +28.1% |
| Recurring financial charges | 65 | €20,173 | €25,842 | +€5,669 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | €31,746 | €46,505 | +€14,759 | +46.5% |
| Income taxes | 67/77 | €11,533 | €16,142 | +€4,608 | +40.0% |
| Profit (loss) for the period | 9904 | €20,213 | €30,363 | +€10,150 | +50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,213 | €30,363 | +€10,150 | +50.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.