N.J.S. SERVICES: what changed
N.J.S. SERVICES
Largest movements
- Stocks and contracts +€4,435
up €4,435 (+544%), from €815 to €5,250
- Financial fixed assets +€2,600
up €2,600 (+473%), from €550 to €3,150
- Tangible fixed assets -€1,827
down €1,827 (-4.6%), from €39,881 to €38,054
of which Plant, machinery and equipment: -€1,650
- Receivables within one year -€1,475
down €1,475 (-7.9%), from €18,755 to €17,280
of which Trade receivables: -€2,141
- Cash -€1,429
down €1,429 (-24.2%), from €5,911 to €4,482
mainly Investment in fixed assets (net) (-€18,003) and Debts after one year (-€5,111)
- Profit (loss) carried forward +€6,471
up €6,471, from -€4,195 to €2,276
- Debts after one year -€5,111
down €5,111 (-65.9%), from €7,753 to €2,642
- Trade debts -€4,982
down €4,982 (-27.7%), from €17,970 to €12,988
- Other debts +€3,000
up €3,000 (+15.0%), from €20,000 to €23,000
- Tax, wage and social debts +€2,645
up €2,645 (+1,155%), from €229 to €2,874
of which Remuneration and social security: +€1,466
- Turnover +€20,570
up €20,570 (+19.7%), from €104,174 to €124,744
- Gross operating margin +€17,456
up €17,456 (+74.6%), from €23,398 to €40,854
- Staff costs +€10,714
up €10,714 (+1,277%), from €839 to €11,553
- Purchases and services +€3,114
up €3,114 (+3.9%), from €80,776 to €83,890
- Depreciation +€2,047
up €2,047 (+13.5%), from €15,183 to €17,230
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,925 | €68,950 | +€2,025 | +3.0% |
| Fixed assets | 21/28 | €40,431 | €41,204 | +€773 | +1.9% |
| Tangible fixed assets | 22/27 | €39,881 | €38,054 | -€1,827 | -4.6% |
| Plant, machinery and equipment | 23 | €8,102 | €6,452 | -€1,650 | -20.4% |
| Furniture and vehicles | 24 | €31,779 | €31,602 | -€177 | -0.6% |
| Financial fixed assets | 28 | €550 | €3,150 | +€2,600 | +473% |
| Current assets | 29/58 | €26,494 | €27,746 | +€1,252 | +4.7% |
| Stocks and contracts in progress | 3 | €815 | €5,250 | +€4,435 | +544% |
| Stocks | 30/36 | €815 | €5,250 | +€4,435 | +544% |
| Amounts receivable within one year | 40/41 | €18,755 | €17,280 | -€1,475 | -7.9% |
| Trade receivables | 40 | €14,923 | €12,782 | -€2,141 | -14.3% |
| Other amounts receivable | 41 | €3,832 | €4,498 | +€666 | +17.4% |
| Cash at bank and in hand | 54/58 | €5,911 | €4,482 | -€1,429 | -24.2% |
| Deferred charges and accrued income | 490/1 | €1,013 | €734 | -€279 | -27.5% |
| Total equity and liabilities | 10/49 | €66,925 | €68,950 | +€2,025 | +3.0% |
| Equity | 10/15 | €15,865 | €22,336 | +€6,471 | +40.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €13,860 | €13,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,195 | €2,276 | +€6,471 | |
| Amounts payable | 17/49 | €51,060 | €46,614 | -€4,446 | -8.7% |
| Amounts payable after more than one year | 17 | €7,753 | €2,642 | -€5,111 | -65.9% |
| Financial debts | 170/4 | €7,753 | €2,642 | -€5,111 | -65.9% |
| Amounts payable within one year | 42/48 | €43,307 | €43,972 | +€665 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €4,886 | €5,110 | +€224 | +4.6% |
| Trade debts | 44 | €17,970 | €12,988 | -€4,982 | -27.7% |
| Suppliers | 440/4 | €17,970 | €12,988 | -€4,982 | -27.7% |
| Advances received on contracts in progress | 46 | €222 | - | -€222 | |
| Taxes, remuneration and social security | 45 | €229 | €2,874 | +€2,645 | +1,155% |
| Taxes | 450/3 | €229 | €1,408 | +€1,179 | +515% |
| Remuneration and social security | 454/9 | - | €1,466 | +€1,466 | |
| Other amounts payable | 47/48 | €20,000 | €23,000 | +€3,000 | +15.0% |
| Turnover | 70 | €104,174 | €124,744 | +€20,570 | +19.7% |
| Non-recurring operating income | 76A | €1,254 | €123 | -€1,131 | -90.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €80,776 | €83,890 | +€3,114 | +3.9% |
| Remuneration, social security and pensions | 62 | €839 | €11,553 | +€10,714 | +1,277% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,183 | €17,230 | +€2,047 | +13.5% |
| Other operating charges | 640/8 | €3,231 | €3,248 | +€17 | +0.5% |
| Non-recurring operating charges | 66A | - | €441 | +€441 | |
| Gross operating margin | 9900 | €23,398 | €40,854 | +€17,456 | +74.6% |
| Operating profit (loss) | 9901 | €4,145 | €8,382 | +€4,237 | +102% |
| Financial charges | 65/66B | €820 | €823 | +€3 | +0.4% |
| Recurring financial charges | 65 | €820 | €823 | +€3 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €3,325 | €7,559 | +€4,234 | +127% |
| Income taxes | 67/77 | €117 | €1,088 | +€971 | +830% |
| Profit (loss) for the period | 9904 | €3,208 | €6,471 | +€3,263 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €3,208 | €6,471 | +€3,263 | +102% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.