NJP: 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.
What changed
NJP
NACE 69.102, Activities of notaries
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€40,408
2024 · €14,924+€25,484
Equity
€753,662
2024 · €713,254+€40,408
Cash
€88,996
2024 · €82,345+€6,650
Balance sheet total
€4.7m
2024 · €4.8m-€60,485
Largest movements
Assets
- Tangible fixed assets -€67,042
down €67,042 (-1.5%), from €4.6m to €4.5m
of which Land and buildings: -€58,315
Equity and liabilities
- Debts after one year -€197,399
down €197,399 (-6.6%), from €3.0m to €2.8m
- Other debts +€77,413
up €77,413 (+9.6%), from €805,536 to €882,949
Income statement
- Gross operating margin +€68,811
up €68,811 (+25.2%), from €273,280 to €342,091
- Financial charges +€28,238
up €28,238 (+33.4%), from €84,552 to €112,790
- Taxes +€9,290
up €9,290 (+131.3%), from €7,076 to €16,367
- Depreciation +€3,931
up €3,931 (+2.4%), from €166,131 to €170,061
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.
Result 2024
€14,924
Gross operating margin
+€68,811
Depreciation
-€3,931
Other operating charges
-€1,987
Financial income
+€119
Financial charges
-€28,238
Taxes
-€9,290
Result 2025
€40,408
Cash bridge derived
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.
From operations
+€304,769
Investment
-€103,019
Financing
-€195,099
Cash 2024
€82,345
From operations (derived)
+€304,769
Net result for the year
+€40,408
Depreciation
+€170,061
Smaller working-capital items
+€93
Trade debts
+€17,382
Tax, wage and social debts
+€4,064
Other debts
+€77,413
Accrued charges and deferred income
-€4,652
Investment (derived)
-€103,019
Investment in fixed assets (net)
-€103,019
Financing
-€195,099
Debts after one year
-€197,399
Current portion of long-term debt
+€2,054
Short-term financial debts
+€246
Cash 2025
€88,996
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,790,260 | €4,729,775 | -€60,485 | -1.3% |
| Fixed assets | 21/28 | €4,598,371 | €4,531,329 | -€67,042 | -1.5% |
| Tangible fixed assets | 22/27 | €4,598,371 | €4,531,329 | -€67,042 | -1.5% |
| Land and buildings | 22 | €4,566,973 | €4,508,658 | -€58,315 | -1.3% |
| Plant, machinery and equipment | 23 | €6,135 | €3,584 | -€2,551 | -41.6% |
| Furniture and vehicles | 24 | €25,264 | €19,087 | -€6,177 | -24.4% |
| Current assets | 29/58 | €191,889 | €198,446 | +€6,557 | +3.4% |
| Amounts receivable within one year | 40/41 | €97,558 | €97,299 | -€259 | -0.3% |
| Trade receivables | 40 | - | €14,722 | +€14,722 | |
| Other amounts receivable | 41 | €97,558 | €82,577 | -€14,981 | -15.4% |
| Cash at bank and in hand | 54/58 | €82,345 | €88,996 | +€6,650 | +8.1% |
| Deferred charges and accrued income | 490/1 | €11,985 | €12,151 | +€166 | +1.4% |
| Total equity and liabilities | 10/49 | €4,790,260 | €4,729,775 | -€60,485 | -1.3% |
| Equity | 10/15 | €713,254 | €753,662 | +€40,408 | +5.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €700,854 | €741,262 | +€40,408 | +5.8% |
| Distributable reserves | 133 | €700,854 | €741,262 | +€40,408 | +5.8% |
| Amounts payable | 17/49 | €4,077,006 | €3,976,113 | -€100,893 | -2.5% |
| Amounts payable after more than one year | 17 | €2,982,683 | €2,785,283 | -€197,399 | -6.6% |
| Financial debts | 170/4 | €2,982,683 | €2,785,283 | -€197,399 | -6.6% |
| Amounts payable within one year | 42/48 | €1,032,245 | €1,133,404 | +€101,159 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €195,345 | €197,399 | +€2,054 | +1.1% |
| Financial debts | 43 | €127 | €373 | +€246 | +193.4% |
| Credit institutions | 430/8 | €127 | €373 | +€246 | +193.4% |
| Trade debts | 44 | €12,818 | €30,199 | +€17,382 | +135.6% |
| Suppliers | 440/4 | €12,818 | €30,199 | +€17,382 | +135.6% |
| Taxes, remuneration and social security | 45 | €18,419 | €22,484 | +€4,064 | +22.1% |
| Taxes | 450/3 | €18,419 | €22,484 | +€4,064 | +22.1% |
| Other amounts payable | 47/48 | €805,536 | €882,949 | +€77,413 | +9.6% |
| Accrued charges and deferred income | 492/3 | €62,078 | €57,426 | -€4,652 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €166,131 | €170,061 | +€3,931 | +2.4% |
| Other operating charges | 640/8 | €6,187 | €8,174 | +€1,987 | +32.1% |
| Gross operating margin | 9900 | €273,280 | €342,091 | +€68,811 | +25.2% |
| Operating profit (loss) | 9901 | €100,963 | €163,856 | +€62,894 | +62.3% |
| Financial income | 75/76B | €5,589 | €5,708 | +€119 | +2.1% |
| Recurring financial income | 75 | €5,589 | €5,708 | +€119 | +2.1% |
| Financial charges | 65/66B | €84,552 | €112,790 | +€28,238 | +33.4% |
| Recurring financial charges | 65 | €84,552 | €112,790 | +€28,238 | +33.4% |
| Profit (loss) for the period before taxes | 9903 | €22,000 | €56,774 | +€34,774 | +158.1% |
| Income taxes | 67/77 | €7,076 | €16,367 | +€9,290 | +131.3% |
| Profit (loss) for the period | 9904 | €14,924 | €40,408 | +€25,484 | +170.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,924 | €40,408 | +€25,484 | +170.8% |
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 12 October 2026 via checked.be.