JNS STUDIO: 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 STUDIO
Largest movements
- Receivables within one year +€20,399
up €20,399 (+12874.2%), from €158 to €20,558
of which Trade receivables: +€20,558
- Deferred charges and accrued income -€5,984
down €5,984 (-27.6%), from €21,668 to €15,684
- Cash +€3,272
up €3,272 (+10.2%), from €31,999 to €35,270
mainly Accrued charges and deferred income (+€14,882) and Other debts (+€10,413)
- Tangible fixed assets +€2,039
up €2,039 (+70.3%), from €2,903 to €4,942
of which Furniture and vehicles: +€3,183
- Accrued charges and deferred income +€14,882
up €14,882 (+326.8%), from €4,554 to €19,436
- Other debts +€10,413
up €10,413 (+435.0%), from €2,394 to €12,807
- Trade debts -€8,323
down €8,323 (-65.8%), from €12,643 to €4,320
- Tax, wage and social debts +€4,077
up €4,077 (+125.8%), from €3,242 to €7,319
- Profit (loss) carried forward -€2,213
no longer reported in 2025 (was €2,213)
- Gross operating margin +€8,954
up €8,954 (+108.5%), from €8,253 to €17,207
- Taxes +€2,107
up €2,107 (+114.4%), from €1,842 to €3,949
- Financial charges -€729
down €729 (-51.2%), from €1,423 to €694
- Depreciation -€365
down €365 (-11.7%), from €3,108 to €2,744
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 | €56,753 | €76,479 | +€19,726 | +34.8% |
| Fixed assets | 21/28 | €2,928 | €4,967 | +€2,039 | +69.7% |
| Tangible fixed assets | 22/27 | €2,903 | €4,942 | +€2,039 | +70.3% |
| Plant, machinery and equipment | 23 | €1,276 | €132 | -€1,144 | -89.6% |
| Furniture and vehicles | 24 | €1,626 | €4,810 | +€3,183 | +195.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €53,826 | €71,512 | +€17,687 | +32.9% |
| Amounts receivable within one year | 40/41 | €158 | €20,558 | +€20,399 | +12874.2% |
| Trade receivables | 40 | - | €20,558 | +€20,558 | |
| Other amounts receivable | 41 | €158 | - | -€158 | |
| Cash at bank and in hand | 54/58 | €31,999 | €35,270 | +€3,272 | +10.2% |
| Deferred charges and accrued income | 490/1 | €21,668 | €15,684 | -€5,984 | -27.6% |
| Total equity and liabilities | 10/49 | €56,753 | €76,479 | +€19,726 | +34.8% |
| Equity | 10/15 | €33,921 | €31,708 | -€2,213 | -6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,108 | €13,108 | = | 0.0% |
| Distributable reserves | 133 | €13,108 | €13,108 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,213 | - | -€2,213 | |
| Amounts payable | 17/49 | €22,832 | €44,771 | +€21,939 | +96.1% |
| Amounts payable after more than one year | 17 | - | €222 | +€222 | |
| Financial debts | 170/4 | - | €222 | +€222 | |
| Amounts payable within one year | 42/48 | €18,278 | €25,113 | +€6,835 | +37.4% |
| Current portion of amounts payable after more than one year | 42 | - | €667 | +€667 | |
| Trade debts | 44 | €12,643 | €4,320 | -€8,323 | -65.8% |
| Suppliers | 440/4 | €12,643 | €4,320 | -€8,323 | -65.8% |
| Taxes, remuneration and social security | 45 | €3,242 | €7,319 | +€4,077 | +125.8% |
| Taxes | 450/3 | €3,242 | €7,319 | +€4,077 | +125.8% |
| Other amounts payable | 47/48 | €2,394 | €12,807 | +€10,413 | +435.0% |
| Accrued charges and deferred income | 492/3 | €4,554 | €19,436 | +€14,882 | +326.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,108 | €2,744 | -€365 | -11.7% |
| Gross operating margin | 9900 | €8,253 | €17,207 | +€8,954 | +108.5% |
| Operating profit (loss) | 9901 | €5,145 | €14,463 | +€9,318 | +181.1% |
| Financial income | 75/76B | €5 | €9 | +€4 | +74.9% |
| Recurring financial income | 75 | €5 | €9 | +€4 | +74.9% |
| Financial charges | 65/66B | €1,423 | €694 | -€729 | -51.2% |
| Recurring financial charges | 65 | €1,423 | €694 | -€729 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | €3,727 | €13,778 | +€10,051 | +269.7% |
| Income taxes | 67/77 | €1,842 | €3,949 | +€2,107 | +114.4% |
| Profit (loss) for the period | 9904 | €1,886 | €9,829 | +€7,943 | +421.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,886 | €9,829 | +€7,943 | +421.2% |
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.