JEANTI: 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.
JEANTI
Largest movements
- Receivables within one year +€56,031
up €56,031 (+20.1%), from €278,601 to €334,632
of which Other amounts receivable: +€67,771
- Cash -€36,766
down €36,766 (-69.5%), from €52,932 to €16,166
mainly Receivables within one year (-€56,031) and Tax, wage and social debts (-€3,971)
- Tangible fixed assets -€5,203
down €5,203 (-10.7%), from €48,445 to €43,242
of which Land and buildings: -€3,877
- Profit (loss) carried forward +€14,103
up €14,103 (+9.7%), from €145,089 to €159,192
- Trade debts +€10,134
up €10,134 (+53.8%), from €18,839 to €28,973
- Gross operating margin -€27,801
down €27,801 (-25.3%), from €109,915 to €82,114
- Financial charges -€6,154
down €6,154 (-84.1%), from €7,317 to €1,163
- Taxes -€2,928
down €2,928 (-35.3%), from €8,294 to €5,366
- Staff costs -€2,500
down €2,500 (-3.7%), from €66,890 to €64,390
- Financial income +€2,372
up €2,372 (+17.5%), from €13,538 to €15,910
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 | €383,576 | €397,673 | +€14,098 | +3.7% |
| Fixed assets | 21/28 | €48,445 | €43,242 | -€5,203 | -10.7% |
| Tangible fixed assets | 22/27 | €48,445 | €43,242 | -€5,203 | -10.7% |
| Land and buildings | 22 | €45,155 | €41,278 | -€3,877 | -8.6% |
| Plant, machinery and equipment | 23 | €3,159 | €1,964 | -€1,195 | -37.8% |
| Furniture and vehicles | 24 | €131 | €0 | -€131 | -100% |
| Current assets | 29/58 | €335,131 | €354,431 | +€19,300 | +5.8% |
| Stocks and contracts in progress | 3 | €3,197 | €3,633 | +€436 | +13.6% |
| Stocks | 30/36 | €3,197 | €3,633 | +€436 | +13.6% |
| Amounts receivable within one year | 40/41 | €278,601 | €334,632 | +€56,031 | +20.1% |
| Trade receivables | 40 | €13,545 | €1,805 | -€11,741 | -86.7% |
| Other amounts receivable | 41 | €265,056 | €332,828 | +€67,771 | +25.6% |
| Cash at bank and in hand | 54/58 | €52,932 | €16,166 | -€36,766 | -69.5% |
| Deferred charges and accrued income | 490/1 | €400 | €0 | -€400 | -100% |
| Total equity and liabilities | 10/49 | €383,576 | €397,673 | +€14,098 | +3.7% |
| Equity | 10/15 | €329,708 | €343,811 | +€14,103 | +4.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €164,619 | €164,619 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €106,369 | €106,369 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,089 | €159,192 | +€14,103 | +9.7% |
| Amounts payable | 17/49 | €53,868 | €53,863 | -€5 | 0.0% |
| Amounts payable within one year | 42/48 | €53,868 | €53,863 | -€5 | 0.0% |
| Trade debts | 44 | €18,839 | €28,973 | +€10,134 | +53.8% |
| Suppliers | 440/4 | €18,839 | €28,973 | +€10,134 | +53.8% |
| Advances received on contracts in progress | 46 | €5,068 | €1,400 | -€3,668 | -72.4% |
| Taxes, remuneration and social security | 45 | €27,460 | €23,489 | -€3,971 | -14.5% |
| Taxes | 450/3 | €27,460 | €22,031 | -€5,429 | -19.8% |
| Remuneration and social security | 454/9 | €0 | €1,458 | +€1,458 | |
| Other amounts payable | 47/48 | €2,500 | €0 | -€2,500 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €66,890 | €64,390 | -€2,500 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,498 | €5,223 | -€275 | -5.0% |
| Other operating charges | 640/8 | €9,101 | €7,779 | -€1,322 | -14.5% |
| Gross operating margin | 9900 | €109,915 | €82,114 | -€27,801 | -25.3% |
| Operating profit (loss) | 9901 | €28,426 | €4,721 | -€23,704 | -83.4% |
| Financial income | 75/76B | €13,538 | €15,910 | +€2,372 | +17.5% |
| Recurring financial income | 75 | €13,538 | €15,910 | +€2,372 | +17.5% |
| Financial charges | 65/66B | €7,317 | €1,163 | -€6,154 | -84.1% |
| Recurring financial charges | 65 | €7,317 | €1,163 | -€6,154 | -84.1% |
| Profit (loss) for the period before taxes | 9903 | €34,646 | €19,468 | -€15,178 | -43.8% |
| Income taxes | 67/77 | €8,294 | €5,366 | -€2,928 | -35.3% |
| Profit (loss) for the period | 9904 | €26,352 | €14,103 | -€12,250 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,352 | €14,103 | -€12,250 | -46.5% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.