N.J. PARTNERS: 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.
N.J. PARTNERS
Largest movements
- Receivables within one year +€14,052
up €14,052 (+134%), from €10,482 to €24,534
of which Other amounts receivable: +€14,862
- Profit (loss) carried forward +€11,616
up €11,616 (+137%), from €8,473 to €20,089
- Tax, wage and social debts +€1,920
new in 2025: €1,920
- Trade debts +€482
up €482 (+4,205%), from €11 to €493
- Gross operating margin +€7,831
up €7,831 (+68.0%), from €11,521 to €19,352
- Taxes +€1,920
new in 2025: €1,920
- Other operating charges +€1,871
up €1,871 (+94.3%), from €1,984 to €3,855
- Financial charges +€897
up €897 (+84.4%), from €1,063 to €1,961
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 | €10,485 | €24,534 | +€14,049 | +134% |
| Current assets | 29/58 | €10,485 | €24,534 | +€14,049 | +134% |
| Amounts receivable within one year | 40/41 | €10,482 | €24,534 | +€14,052 | +134% |
| Trade receivables | 40 | €9,332 | €8,522 | -€811 | -8.7% |
| Other amounts receivable | 41 | €1,150 | €16,012 | +€14,862 | +1,293% |
| Cash at bank and in hand | 54/58 | €3 | - | -€3 | |
| Total equity and liabilities | 10/49 | €10,485 | €24,534 | +€14,049 | +134% |
| Equity | 10/15 | €10,473 | €22,089 | +€11,616 | +111% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,473 | €20,089 | +€11,616 | +137% |
| Amounts payable | 17/49 | €11 | €2,444 | +€2,433 | +21,249% |
| Amounts payable within one year | 42/48 | €11 | €2,444 | +€2,433 | +21,249% |
| Financial debts | 43 | - | €31 | +€31 | |
| Credit institutions | 430/8 | - | €31 | +€31 | |
| Trade debts | 44 | €11 | €493 | +€482 | +4,205% |
| Suppliers | 440/4 | €11 | €493 | +€482 | +4,205% |
| Taxes, remuneration and social security | 45 | - | €1,920 | +€1,920 | |
| Taxes | 450/3 | - | €1,920 | +€1,920 | |
| Other operating charges | 640/8 | €1,984 | €3,855 | +€1,871 | +94.3% |
| Gross operating margin | 9900 | €11,521 | €19,352 | +€7,831 | +68.0% |
| Operating profit (loss) | 9901 | €9,537 | €15,497 | +€5,960 | +62.5% |
| Financial charges | 65/66B | €1,063 | €1,961 | +€897 | +84.4% |
| Recurring financial charges | 65 | €1,063 | €1,961 | +€897 | +84.4% |
| Profit (loss) for the period before taxes | 9903 | €8,473 | €13,536 | +€5,063 | +59.8% |
| Income taxes | 67/77 | - | €1,920 | +€1,920 | |
| Profit (loss) for the period | 9904 | €8,473 | €11,616 | +€3,143 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,473 | €11,616 | +€3,143 | +37.1% |
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 14 October 2026 via checked.be.