1. 2. 3. J'ENTENDS: what changed
1. 2. 3. J'ENTENDS
Largest movements
- Cash +€9,096
up €9,096 (+12.0%), from €75,981 to €85,077
mainly Net result for the year (+€18,736) and Tax, wage and social debts (+€2,057)
- Receivables within one year +€2,114
up €2,114 (+14.7%), from €14,410 to €16,524
of which Trade receivables: +€2,135
- Reserves +€12,700
up €12,700 (+35.9%), from €35,360 to €48,060
of which Distributable reserves: +€12,700
- Other debts -€3,000
down €3,000 (-33.3%), from €9,000 to €6,000
- Tax, wage and social debts +€2,057
up €2,057 (+46.9%), from €4,384 to €6,441
- Trade debts -€1,765
down €1,765 (-93.9%), from €1,879 to €114
- Gross operating margin +€24,704
up €24,704 (+847%), from €2,917 to €27,620
- Taxes +€6,499
up €6,499 (+657%), from €989 to €7,488
- Financial charges -€1,300
down €1,300 (-81.2%), from €1,601 to €301
- Financial income -€800
down €800 (-100.0%), from €800 to €0
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 | €93,651 | €104,079 | +€10,427 | +11.1% |
| Fixed assets | 21/28 | €576 | €190 | -€386 | -67.0% |
| Tangible fixed assets | 22/27 | €576 | €190 | -€386 | -67.0% |
| Furniture and vehicles | 24 | €576 | €190 | -€386 | -67.0% |
| Current assets | 29/58 | €93,075 | €103,888 | +€10,813 | +11.6% |
| Stocks and contracts in progress | 3 | €389 | €336 | -€53 | -13.6% |
| Stocks | 30/36 | €389 | €336 | -€53 | -13.6% |
| Amounts receivable within one year | 40/41 | €14,410 | €16,524 | +€2,114 | +14.7% |
| Trade receivables | 40 | €9,544 | €11,679 | +€2,135 | +22.4% |
| Other amounts receivable | 41 | €4,866 | €4,845 | -€21 | -0.4% |
| Cash at bank and in hand | 54/58 | €75,981 | €85,077 | +€9,096 | +12.0% |
| Deferred charges and accrued income | 490/1 | €2,295 | €1,951 | -€343 | -15.0% |
| Total equity and liabilities | 10/49 | €93,651 | €104,079 | +€10,427 | +11.1% |
| Equity | 10/15 | €78,388 | €91,123 | +€12,736 | +16.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €35,360 | €48,060 | +€12,700 | +35.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €33,500 | €46,200 | +€12,700 | +37.9% |
| Profit (loss) carried forward | 14 | €30,628 | €30,663 | +€36 | +0.1% |
| Amounts payable | 17/49 | €15,264 | €12,955 | -€2,308 | -15.1% |
| Amounts payable within one year | 42/48 | €15,264 | €12,556 | -€2,708 | -17.7% |
| Trade debts | 44 | €1,879 | €114 | -€1,765 | -93.9% |
| Suppliers | 440/4 | €1,879 | €114 | -€1,765 | -93.9% |
| Taxes, remuneration and social security | 45 | €4,384 | €6,441 | +€2,057 | +46.9% |
| Taxes | 450/3 | €4,384 | €6,441 | +€2,057 | +46.9% |
| Other amounts payable | 47/48 | €9,000 | €6,000 | -€3,000 | -33.3% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €386 | €386 | = | 0.0% |
| Other operating charges | 640/8 | €713 | €583 | -€130 | -18.3% |
| Non-recurring operating charges | 66A | - | €127 | +€127 | |
| Gross operating margin | 9900 | €2,917 | €27,620 | +€24,704 | +847% |
| Operating profit (loss) | 9901 | €1,817 | €26,524 | +€24,707 | +1,360% |
| Financial income | 75/76B | €800 | €0 | -€800 | -100.0% |
| Recurring financial income | 75 | €800 | €0 | -€800 | -100.0% |
| Financial charges | 65/66B | €1,601 | €301 | -€1,300 | -81.2% |
| Recurring financial charges | 65 | €1,601 | €301 | -€1,300 | -81.2% |
| Profit (loss) for the period before taxes | 9903 | €1,017 | €26,224 | +€25,207 | +2,479% |
| Income taxes | 67/77 | €989 | €7,488 | +€6,499 | +657% |
| Profit (loss) for the period | 9904 | €28 | €18,736 | +€18,708 | +66,575% |
| Profit (loss) for the period to be appropriated | 9905 | €28 | €18,736 | +€18,708 | +66,575% |
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 2 November 2026 via checked.be.