NJ EVENT: 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.
NJ EVENT
Largest movements
- Cash -€27,531
down €27,531 (-36.4%), from €75,607 to €48,076
mainly Other debts (-€36,238) and Receivables within one year (-€4,273)
- Receivables within one year +€4,273
up €4,273 (+63.4%), from €6,739 to €11,011
of which Trade receivables: +€6,975
- Stocks and contracts +€2,450
new in 2025: €2,450
- Other debts -€36,238
down €36,238 (-95.5%), from €37,926 to €1,688
- Reserves +€21,627
up €21,627 (+150%), from €14,377 to €36,004
of which Distributable reserves: +€21,627
- Advances received -€3,389
down €3,389 (-69.2%), from €4,895 to €1,506
- Tax, wage and social debts -€2,725
down €2,725 (-42.2%), from €6,465 to €3,740
of which Taxes: -€2,342
- Gross operating margin -€14,928
down €14,928 (-15.6%), from €95,870 to €80,941
- Staff costs -€3,754
down €3,754 (-8.3%), from €45,177 to €41,423
- Taxes -€1,299
down €1,299 (-10.2%), from €12,682 to €11,383
- Financial charges +€1,060
up €1,060 (+70.0%), from €1,514 to €2,574
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 | €82,532 | €61,538 | -€20,994 | -25.4% |
| Fixed assets | 21/28 | €186 | €0 | -€186 | -100% |
| Tangible fixed assets | 22/27 | €186 | €0 | -€186 | -100% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €186 | - | -€186 | |
| Current assets | 29/58 | €82,346 | €61,538 | -€20,808 | -25.3% |
| Stocks and contracts in progress | 3 | - | €2,450 | +€2,450 | |
| Stocks | 30/36 | - | €2,450 | +€2,450 | |
| Amounts receivable within one year | 40/41 | €6,739 | €11,011 | +€4,273 | +63.4% |
| Trade receivables | 40 | €2,283 | €9,257 | +€6,975 | +306% |
| Other amounts receivable | 41 | €4,456 | €1,754 | -€2,702 | -60.6% |
| Cash at bank and in hand | 54/58 | €75,607 | €48,076 | -€27,531 | -36.4% |
| Total equity and liabilities | 10/49 | €82,532 | €61,538 | -€20,994 | -25.4% |
| Equity | 10/15 | €32,977 | €54,604 | +€21,627 | +65.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,377 | €36,004 | +€21,627 | +150% |
| Non-distributable reserves | 130/1 | €589 | €589 | = | 0.0% |
| Reserves not available under the articles | 1311 | €589 | €589 | = | 0.0% |
| Distributable reserves | 133 | €13,788 | €35,415 | +€21,627 | +157% |
| Amounts payable | 17/49 | €49,555 | €6,934 | -€42,622 | -86.0% |
| Amounts payable within one year | 42/48 | €49,555 | €6,934 | -€42,622 | -86.0% |
| Trade debts | 44 | €270 | - | -€270 | |
| Suppliers | 440/4 | €270 | - | -€270 | |
| Advances received on contracts in progress | 46 | €4,895 | €1,506 | -€3,389 | -69.2% |
| Taxes, remuneration and social security | 45 | €6,465 | €3,740 | -€2,725 | -42.2% |
| Taxes | 450/3 | €3,957 | €1,615 | -€2,342 | -59.2% |
| Remuneration and social security | 454/9 | €2,508 | €2,124 | -€383 | -15.3% |
| Other amounts payable | 47/48 | €37,926 | €1,688 | -€36,238 | -95.5% |
| Non-recurring operating income | 76A | €15,000 | - | -€15,000 | |
| Remuneration, social security and pensions | 62 | €45,177 | €41,423 | -€3,754 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €186 | - | -€186 | |
| Other operating charges | 640/8 | €4,312 | €3,940 | -€372 | -8.6% |
| Gross operating margin | 9900 | €95,870 | €80,941 | -€14,928 | -15.6% |
| Operating profit (loss) | 9901 | €46,194 | €35,578 | -€10,616 | -23.0% |
| Financial income | 75/76B | €183 | €7 | -€176 | -96.2% |
| Recurring financial income | 75 | €183 | €7 | -€176 | -96.2% |
| Financial charges | 65/66B | €1,514 | €2,574 | +€1,060 | +70.0% |
| Recurring financial charges | 65 | €1,514 | €2,574 | +€1,060 | +70.0% |
| Profit (loss) for the period before taxes | 9903 | €44,863 | €33,011 | -€11,852 | -26.4% |
| Income taxes | 67/77 | €12,682 | €11,383 | -€1,299 | -10.2% |
| Profit (loss) for the period | 9904 | €32,181 | €21,627 | -€10,554 | -32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,181 | €21,627 | -€10,554 | -32.8% |
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 16 October 2026 via checked.be.