JNS Holding: 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.
JNS Holding
Largest movements
- Cash -€814
down €814 (-63.2%), from €1,288 to €474
mainly Net result for the year (-€13,074) and Tax, wage and social debts (-€934)
- Tangible fixed assets -€554
down €554 (-14.4%), from €3,835 to €3,281
of which Plant, machinery and equipment: -€505
- Receivables within one year +€58
up €58, from €0 to €58
- Profit (loss) carried forward -€13,074
down €13,074 (-462%), from -€2,827 to -€15,901
- Other debts +€12,122
up €12,122 (+210%), from €5,765 to €17,886
- Tax, wage and social debts -€934
down €934 (-95.0%), from €983 to €49
- Short-term financial debts +€570
new in 2025: €570
- Gross operating margin -€2,175
down €2,175 (-23.3%), from -€9,344 to -€11,519
- Depreciation +€177
up €177 (+15.6%), from €1,136 to €1,313
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.
Derived cash bridge
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 | €5,124 | €3,814 | -€1,310 | -25.6% |
| Fixed assets | 21/28 | €3,835 | €3,281 | -€554 | -14.4% |
| Tangible fixed assets | 22/27 | €3,835 | €3,281 | -€554 | -14.4% |
| Land and buildings | 22 | €640 | €560 | -€80 | -12.5% |
| Plant, machinery and equipment | 23 | €536 | €32 | -€505 | -94.1% |
| Furniture and vehicles | 24 | €2,659 | €2,690 | +€31 | +1.1% |
| Current assets | 29/58 | €1,288 | €532 | -€756 | -58.7% |
| Amounts receivable within one year | 40/41 | €0 | €58 | +€58 | |
| Other amounts receivable | 41 | €0 | €58 | +€58 | |
| Cash at bank and in hand | 54/58 | €1,288 | €474 | -€814 | -63.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €5,124 | €3,814 | -€1,310 | -25.6% |
| Equity | 10/15 | -€1,827 | -€14,901 | -€13,074 | -716% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,827 | -€15,901 | -€13,074 | -462% |
| Amounts payable | 17/49 | €6,951 | €18,715 | +€11,764 | +169% |
| Amounts payable within one year | 42/48 | €6,951 | €18,715 | +€11,764 | +169% |
| Financial debts | 43 | - | €570 | +€570 | |
| Credit institutions | 430/8 | - | €570 | +€570 | |
| Trade debts | 44 | €203 | €210 | +€7 | +3.2% |
| Suppliers | 440/4 | €203 | €210 | +€7 | +3.2% |
| Taxes, remuneration and social security | 45 | €983 | €49 | -€934 | -95.0% |
| Taxes | 450/3 | €983 | €49 | -€934 | -95.0% |
| Other amounts payable | 47/48 | €5,765 | €17,886 | +€12,122 | +210% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,136 | €1,313 | +€177 | +15.6% |
| Other operating charges | 640/8 | €182 | €186 | +€4 | +2.1% |
| Gross operating margin | 9900 | -€9,344 | -€11,519 | -€2,175 | -23.3% |
| Operating profit (loss) | 9901 | -€10,662 | -€13,018 | -€2,356 | -22.1% |
| Financial charges | 65/66B | €59 | €56 | -€2 | -3.5% |
| Recurring financial charges | 65 | €59 | €56 | -€2 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,721 | -€13,074 | -€2,354 | -22.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€10,721 | -€13,074 | -€2,354 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,721 | -€13,074 | -€2,354 | -22.0% |
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 18 October 2026 via checked.be.