JNTS: what changed
Two fiscal 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.
JNTS
Largest movements
- Receivables within one year +€52,722
up €52,722 (+25.8%), from €204,217 to €256,939
of which Other amounts receivable: +€46,511
- Reserves +€61,000
up €61,000 (+1084.4%), from €5,625 to €66,625
- Tax, wage and social debts +€12,182
up €12,182 (+97.0%), from €12,555 to €24,737
- Trade debts -€9,363
down €9,363 (-76.6%), from €12,219 to €2,856
- Profit (loss) carried forward -€5,341
down €5,341 (-5.9%), from €89,872 to €84,532
- Debts after one year -€5,156
down €5,156 (-35.8%), from €14,400 to €9,244
- Gross operating margin +€32,339
up €32,339 (+61.8%), from €52,289 to €84,627
- Taxes +€11,613
up €11,613 (+92.5%), from €12,555 to €24,168
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €211,817 | €261,946 | +€50,129 | +23.7% |
| Fixed assets | 21/28 | €6,861 | €4,805 | -€2,056 | -30.0% |
| Tangible fixed assets | 22/27 | €6,759 | €4,703 | -€2,056 | -30.4% |
| Plant, machinery and equipment | 23 | €6,759 | €4,703 | -€2,056 | -30.4% |
| Financial fixed assets | 28 | €101 | €101 | = | 0.0% |
| Current assets | 29/58 | €204,957 | €257,142 | +€52,185 | +25.5% |
| Amounts receivable within one year | 40/41 | €204,217 | €256,939 | +€52,722 | +25.8% |
| Trade receivables | 40 | - | €6,211 | +€6,211 | |
| Other amounts receivable | 41 | €204,217 | €250,728 | +€46,511 | +22.8% |
| Deferred charges and accrued income | 490/1 | €739 | €202 | -€537 | -72.6% |
| Total equity and liabilities | 10/49 | €211,817 | €261,946 | +€50,129 | +23.7% |
| Equity | 10/15 | €164,098 | €219,757 | +€55,659 | +33.9% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Reserves | 13 | €5,625 | €66,625 | +€61,000 | +1084.4% |
| Distributable reserves | 133 | €5,625 | €66,625 | +€61,000 | +1084.4% |
| Profit (loss) carried forward | 14 | €89,872 | €84,532 | -€5,341 | -5.9% |
| Amounts payable | 17/49 | €47,720 | €42,189 | -€5,530 | -11.6% |
| Amounts payable after more than one year | 17 | €14,400 | €9,244 | -€5,156 | -35.8% |
| Financial debts | 170/4 | €14,400 | €9,244 | -€5,156 | -35.8% |
| Amounts payable within one year | 42/48 | €32,896 | €32,749 | -€147 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €8,117 | €5,156 | -€2,961 | -36.5% |
| Financial debts | 43 | €5 | - | -€5 | |
| Credit institutions | 430/8 | €5 | - | -€5 | |
| Trade debts | 44 | €12,219 | €2,856 | -€9,363 | -76.6% |
| Suppliers | 440/4 | €12,219 | €2,856 | -€9,363 | -76.6% |
| Taxes, remuneration and social security | 45 | €12,555 | €24,737 | +€12,182 | +97.0% |
| Taxes | 450/3 | €12,555 | €24,737 | +€12,182 | +97.0% |
| Accrued charges and deferred income | 492/3 | €423 | €196 | -€227 | -53.7% |
| Remuneration, social security and pensions | 62 | €545 | €521 | -€24 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,237 | €2,056 | -€181 | -8.1% |
| Non-recurring operating charges | 66A | €0 | €10 | +€10 | +97600.0% |
| Gross operating margin | 9900 | €52,289 | €84,627 | +€32,339 | +61.8% |
| Operating profit (loss) | 9901 | €49,507 | €82,041 | +€32,533 | +65.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,888 | €2,213 | -€675 | -23.4% |
| Recurring financial charges | 65 | €2,779 | €1,804 | -€976 | -35.1% |
| Non-recurring financial charges | 66B | €109 | €410 | +€301 | +276.7% |
| Profit (loss) for the period before taxes | 9903 | €46,619 | €79,827 | +€33,208 | +71.2% |
| Income taxes | 67/77 | €12,555 | €24,168 | +€11,613 | +92.5% |
| Profit (loss) for the period | 9904 | €34,064 | €55,659 | +€21,595 | +63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,064 | €55,659 | +€21,595 | +63.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.