JNS LIGHTING: 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 LIGHTING
Largest movements
- Receivables within one year +€48,639
up €48,639 (+84.2%), from €57,745 to €106,384
of which Other amounts receivable: +€32,311
- Tangible fixed assets +€4,868
new in 2024: €4,868
- Cash +€2,705
up €2,705 (+497.2%), from €544 to €3,249
mainly Trade debts (+€25,585) and Tax, wage and social debts (+€18,638)
- Trade debts +€25,585
up €25,585 (+247.6%), from €10,332 to €35,916
- Other debts -€20,698
no longer reported in 2024 (was €20,698)
- Tax, wage and social debts +€18,638
up €18,638 (+326.8%), from €5,703 to €24,341
of which Taxes: +€17,124
- Accrued charges and deferred income +€16,500
new in 2024: €16,500
- Profit (loss) carried forward +€10,394
up €10,394 (+48.2%), from €21,557 to €31,951
- Provisions +€15,000
no longer reported in 2024 (was -€15,000)
- Gross operating margin +€4,442
up €4,442 (+31.3%), from €14,181 to €18,623
- Financial charges +€1,052
up €1,052 (+12420.8%), from €8 to €1,061
- Taxes -€913
down €913 (-16.0%), from €5,703 to €4,790
- Other operating charges -€813
down €813 (-66.5%), from €1,223 to €410
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,289 | €114,501 | +€56,212 | +96.4% |
| Fixed assets | 21/28 | - | €4,868 | +€4,868 | |
| Tangible fixed assets | 22/27 | - | €4,868 | +€4,868 | |
| Furniture and vehicles | 24 | - | €4,868 | +€4,868 | |
| Current assets | 29/58 | €58,289 | €109,632 | +€51,343 | +88.1% |
| Amounts receivable within one year | 40/41 | €57,745 | €106,384 | +€48,639 | +84.2% |
| Trade receivables | 40 | €57,419 | €73,747 | +€16,328 | +28.4% |
| Other amounts receivable | 41 | €326 | €32,637 | +€32,311 | +9902.1% |
| Cash at bank and in hand | 54/58 | €544 | €3,249 | +€2,705 | +497.2% |
| Total equity and liabilities | 10/49 | €58,289 | €114,501 | +€56,212 | +96.4% |
| Equity | 10/15 | €21,557 | €32,951 | +€11,394 | +52.9% |
| Contributions | 10/11 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | €21,557 | €31,951 | +€10,394 | +48.2% |
| Amounts payable | 17/49 | €36,732 | €81,550 | +€44,818 | +122.0% |
| Amounts payable after more than one year | 17 | - | €3,145 | +€3,145 | |
| Financial debts | 170/4 | - | €3,145 | +€3,145 | |
| Amounts payable within one year | 42/48 | €36,732 | €61,906 | +€25,173 | +68.5% |
| Current portion of amounts payable after more than one year | 42 | - | €1,648 | +€1,648 | |
| Trade debts | 44 | €10,332 | €35,916 | +€25,585 | +247.6% |
| Suppliers | 440/4 | €10,332 | €35,916 | +€25,585 | +247.6% |
| Taxes, remuneration and social security | 45 | €5,703 | €24,341 | +€18,638 | +326.8% |
| Taxes | 450/3 | €5,703 | €22,827 | +€17,124 | +300.3% |
| Remuneration and social security | 454/9 | - | €1,514 | +€1,514 | |
| Other amounts payable | 47/48 | €20,698 | - | -€20,698 | |
| Accrued charges and deferred income | 492/3 | - | €16,500 | +€16,500 | |
| Remuneration, social security and pensions | 62 | €690 | - | -€690 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €337 | +€337 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€15,000 | - | +€15,000 | |
| Other operating charges | 640/8 | €1,223 | €410 | -€813 | -66.5% |
| Non-recurring operating charges | 66A | - | €1,633 | +€1,633 | |
| Gross operating margin | 9900 | €14,181 | €18,623 | +€4,442 | +31.3% |
| Operating profit (loss) | 9901 | €27,268 | €16,244 | -€11,024 | -40.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €8 | €1,061 | +€1,052 | +12420.8% |
| Recurring financial charges | 65 | €8 | €1,061 | +€1,052 | +12420.8% |
| Profit (loss) for the period before taxes | 9903 | €27,260 | €15,184 | -€12,076 | -44.3% |
| Income taxes | 67/77 | €5,703 | €4,790 | -€913 | -16.0% |
| Profit (loss) for the period | 9904 | €21,557 | €10,394 | -€11,163 | -51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,557 | €10,394 | -€11,163 | -51.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.