NJS COMFORT: 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.
NJS COMFORT
Largest movements
- Cash -€20,835
down €20,835 (-49.6%), from €42,045 to €21,211
mainly Net result for the year (-€14,185) and Other debts (-€5,703)
- Tangible fixed assets +€642
up €642 (+124%), from €518 to €1,160
- Profit (loss) carried forward -€14,185
down €14,185 (-59.8%), from €23,716 to €9,531
- Other debts -€5,703
no longer reported in 2024 (was €5,703)
- Short-term financial debts +€2,165
new in 2024: €2,165
- Tax, wage and social debts -€1,991
down €1,991 (-16.7%), from €11,905 to €9,914
- Gross operating margin -€45,301
down €45,301, from €32,390 to -€12,911
- Taxes -€6,085
no longer reported in 2024 (was €6,085)
- Financial charges -€528
down €528 (-48.9%), from €1,081 to €553
- Depreciation +€423
up €423 (+202%), from €209 to €632
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,487 | €23,610 | -€19,877 | -45.7% |
| Fixed assets | 21/28 | €518 | €1,160 | +€642 | +124% |
| Tangible fixed assets | 22/27 | €518 | €1,160 | +€642 | +124% |
| Plant, machinery and equipment | 23 | €518 | €1,160 | +€642 | +124% |
| Current assets | 29/58 | €42,969 | €22,450 | -€20,519 | -47.8% |
| Amounts receivable within one year | 40/41 | €923 | €1,239 | +€316 | +34.2% |
| Other amounts receivable | 41 | €923 | €1,239 | +€316 | +34.2% |
| Cash at bank and in hand | 54/58 | €42,045 | €21,211 | -€20,835 | -49.6% |
| Total equity and liabilities | 10/49 | €43,487 | €23,610 | -€19,877 | -45.7% |
| Equity | 10/15 | €25,716 | €11,531 | -€14,185 | -55.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,716 | €9,531 | -€14,185 | -59.8% |
| Amounts payable | 17/49 | €17,771 | €12,079 | -€5,692 | -32.0% |
| Amounts payable within one year | 42/48 | €17,771 | €12,079 | -€5,692 | -32.0% |
| Financial debts | 43 | - | €2,165 | +€2,165 | |
| Credit institutions | 430/8 | - | €2,165 | +€2,165 | |
| Trade debts | 44 | €163 | - | -€163 | |
| Suppliers | 440/4 | €163 | - | -€163 | |
| Taxes, remuneration and social security | 45 | €11,905 | €9,914 | -€1,991 | -16.7% |
| Taxes | 450/3 | €11,905 | €9,914 | -€1,991 | -16.7% |
| Other amounts payable | 47/48 | €5,703 | - | -€5,703 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €209 | €632 | +€423 | +202% |
| Other operating charges | 640/8 | - | €97 | +€97 | |
| Non-recurring operating charges | 66A | €1,300 | - | -€1,300 | |
| Gross operating margin | 9900 | €32,390 | -€12,911 | -€45,301 | |
| Operating profit (loss) | 9901 | €30,881 | -€13,641 | -€44,522 | |
| Financial income | 75/76B | €1 | €8 | +€8 | +1,293% |
| Recurring financial income | 75 | €1 | €8 | +€8 | +1,293% |
| Financial charges | 65/66B | €1,081 | €553 | -€528 | -48.9% |
| Recurring financial charges | 65 | €1,081 | €553 | -€528 | -48.9% |
| Profit (loss) for the period before taxes | 9903 | €29,800 | -€14,185 | -€43,986 | |
| Income taxes | 67/77 | €6,085 | - | -€6,085 | |
| Profit (loss) for the period | 9904 | €23,716 | -€14,185 | -€37,901 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,716 | -€14,185 | -€37,901 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.