JNS-BUILDING: what changed
What changed
JNS-BUILDING
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€1,528
2025 · €478+€1,049
Equity
€265,663
2025 · €264,135+€1,528
Cash
€224,854
2025 · €135,495+€89,360
Balance sheet total
€1.8m
2025 · €1.8m-€11,425
Largest movements
Assets
- Tangible fixed assets -€102,066
down €102,066 (-6.1%), from €1.7m to €1.6m
of which Land and buildings: -€97,727
- Cash +€89,360
up €89,360 (+66.0%), from €135,495 to €224,854
mainly Depreciation (+€102,066) and Net result for the year (+€1,528)
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Depreciation -€28,640
down €28,640 (-21.9%), from €130,706 to €102,066
- Gross operating margin -€27,464
down €27,464 (-19.3%), from €142,626 to €115,162
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€478
Gross operating margin
-€27,464
Depreciation
+€28,640
Other operating charges
-€393
Financial income
-€74
Financial charges
+€339
Result 2026
€1,528
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€99,360
Investment
€0
Financing
-€10,000
Cash 2025
€135,495
From operations (derived)
+€99,360
Net result for the year
+€1,528
Depreciation
+€102,066
Receivables within one year
-€1,281
Trade debts
-€2,174
Tax, wage and social debts
-€779
Financing
-€10,000
Debts after one year
-€10,000
Cash 2026
€224,854
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,804,316 | €1,792,891 | -€11,425 | -0.6% |
| Fixed assets | 21/28 | €1,668,821 | €1,566,756 | -€102,066 | -6.1% |
| Tangible fixed assets | 22/27 | €1,668,821 | €1,566,756 | -€102,066 | -6.1% |
| Land and buildings | 22 | €1,656,886 | €1,559,160 | -€97,727 | -5.9% |
| Furniture and vehicles | 24 | €11,935 | €7,596 | -€4,339 | -36.4% |
| Current assets | 29/58 | €135,495 | €226,135 | +€90,641 | +66.9% |
| Amounts receivable within one year | 40/41 | - | €1,281 | +€1,281 | |
| Trade receivables | 40 | - | €60 | +€60 | |
| Other amounts receivable | 41 | - | €1,221 | +€1,221 | |
| Cash at bank and in hand | 54/58 | €135,495 | €224,854 | +€89,360 | +66.0% |
| Total equity and liabilities | 10/49 | €1,804,316 | €1,792,891 | -€11,425 | -0.6% |
| Equity | 10/15 | €264,135 | €265,663 | +€1,528 | +0.6% |
| Contributions | 10/11 | €420,000 | €420,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€155,865 | -€154,337 | +€1,528 | +1.0% |
| Amounts payable | 17/49 | €1,540,181 | €1,527,228 | -€12,952 | -0.8% |
| Amounts payable after more than one year | 17 | €45,833 | €35,833 | -€10,000 | -21.8% |
| Financial debts | 170/4 | €45,833 | €35,833 | -€10,000 | -21.8% |
| Amounts payable within one year | 42/48 | €1,494,348 | €1,491,395 | -€2,952 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €3,291 | €1,118 | -€2,174 | -66.0% |
| Suppliers | 440/4 | €3,291 | €1,118 | -€2,174 | -66.0% |
| Taxes, remuneration and social security | 45 | €779 | - | -€779 | |
| Taxes | 450/3 | €779 | - | -€779 | |
| Other amounts payable | 47/48 | €1,480,277 | €1,480,277 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130,706 | €102,066 | -€28,640 | -21.9% |
| Other operating charges | 640/8 | €10,366 | €10,759 | +€393 | +3.8% |
| Gross operating margin | 9900 | €142,626 | €115,162 | -€27,464 | -19.3% |
| Operating profit (loss) | 9901 | €1,554 | €2,338 | +€784 | +50.4% |
| Financial income | 75/76B | €312 | €238 | -€74 | -23.7% |
| Recurring financial income | 75 | €312 | €238 | -€74 | -23.7% |
| Financial charges | 65/66B | €1,387 | €1,048 | -€339 | -24.5% |
| Recurring financial charges | 65 | €1,387 | €1,048 | -€339 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €478 | €1,528 | +€1,049 | +219% |
| Profit (loss) for the period | 9904 | €478 | €1,528 | +€1,049 | +219% |
| Profit (loss) for the period to be appropriated | 9905 | €478 | €1,528 | +€1,049 | +219% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.