NJ SERVICES: 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 SERVICES
Largest movements
- Tangible fixed assets +€6,354
up €6,354 (+112.6%), from €5,641 to €11,996
- Receivables within one year +€5,019
up €5,019 (+19.7%), from €25,537 to €30,556
of which Other amounts receivable: +€5,672
- Cash -€804
down €804 (-3.2%), from €24,885 to €24,081
mainly Investment in fixed assets (net) (-€8,471) and Receivables within one year (-€5,019)
- Profit (loss) carried forward +€10,047
up €10,047 (+29.9%), from €33,619 to €43,666
- Trade debts -€1,222
down €1,222 (-69.2%), from €1,767 to €545
- Tax, wage and social debts +€959
up €959 (+19.1%), from €5,011 to €5,971
- Gross operating margin +€4,700
up €4,700 (+35.1%), from €13,389 to €18,089
- Taxes +€997
up €997 (+30.5%), from €3,268 to €4,265
- Depreciation +€778
up €778 (+58.2%), from €1,338 to €2,116
- Financial income +€677
up €677 (+324.8%), from €208 to €885
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,368 | €67,365 | +€9,997 | +17.4% |
| Fixed assets | 21/28 | €5,641 | €11,996 | +€6,354 | +112.6% |
| Tangible fixed assets | 22/27 | €5,641 | €11,996 | +€6,354 | +112.6% |
| Furniture and vehicles | 24 | €5,641 | €11,996 | +€6,354 | +112.6% |
| Current assets | 29/58 | €51,727 | €55,369 | +€3,643 | +7.0% |
| Amounts receivable within one year | 40/41 | €25,537 | €30,556 | +€5,019 | +19.7% |
| Trade receivables | 40 | €994 | €341 | -€653 | -65.7% |
| Other amounts receivable | 41 | €24,544 | €30,215 | +€5,672 | +23.1% |
| Cash at bank and in hand | 54/58 | €24,885 | €24,081 | -€804 | -3.2% |
| Deferred charges and accrued income | 490/1 | €1,305 | €732 | -€572 | -43.9% |
| Total equity and liabilities | 10/49 | €57,368 | €67,365 | +€9,997 | +17.4% |
| Equity | 10/15 | €42,190 | €52,237 | +€10,047 | +23.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,371 | €2,371 | = | 0.0% |
| Tax-exempt reserves | 132 | €511 | €511 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,619 | €43,666 | +€10,047 | +29.9% |
| Amounts payable | 17/49 | €15,178 | €15,128 | -€50 | -0.3% |
| Amounts payable within one year | 42/48 | €15,178 | €14,915 | -€263 | -1.7% |
| Trade debts | 44 | €1,767 | €545 | -€1,222 | -69.2% |
| Suppliers | 440/4 | €1,767 | €545 | -€1,222 | -69.2% |
| Taxes, remuneration and social security | 45 | €5,011 | €5,971 | +€959 | +19.1% |
| Taxes | 450/3 | €5,011 | €5,971 | +€959 | +19.1% |
| Other amounts payable | 47/48 | €8,400 | €8,400 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €213 | +€213 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,338 | €2,116 | +€778 | +58.2% |
| Other operating charges | 640/8 | €2,102 | €2,257 | +€156 | +7.4% |
| Gross operating margin | 9900 | €13,389 | €18,089 | +€4,700 | +35.1% |
| Operating profit (loss) | 9901 | €9,949 | €13,715 | +€3,766 | +37.9% |
| Financial income | 75/76B | €208 | €885 | +€677 | +324.8% |
| Recurring financial income | 75 | €208 | €885 | +€677 | +324.8% |
| Financial charges | 65/66B | €441 | €288 | -€154 | -34.8% |
| Recurring financial charges | 65 | €441 | €288 | -€154 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €9,716 | €14,312 | +€4,596 | +47.3% |
| Income taxes | 67/77 | €3,268 | €4,265 | +€997 | +30.5% |
| Profit (loss) for the period | 9904 | €6,448 | €10,047 | +€3,599 | +55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,448 | €10,047 | +€3,599 | +55.8% |
Source: filed annual accounts (NBB), financial years ended 1 January 2025 and 1 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.