JELENA SOLUTIONS: 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.
JELENA SOLUTIONS
Largest movements
- Receivables within one year -€9,022
down €9,022 (-9.4%), from €95,768 to €86,746
of which Other amounts receivable: -€5,694
- Tangible fixed assets +€1,764
up €1,764, from €0 to €1,764
- Cash -€1,074
down €1,074 (-9.6%), from €11,189 to €10,115
mainly Advances received (-€12,500) and Trade debts (-€2,753)
- Advances received -€12,500
down €12,500 (-18.5%), from €67,500 to €55,000
- Other debts +€6,318
up €6,318 (+29.4%), from €21,455 to €27,773
- Trade debts -€2,753
down €2,753 (-100%), from €2,753 to €0
- Reserves +€2,491
up €2,491 (+88.1%), from €2,829 to €5,320
- Profit (loss) carried forward -€1,630
down €1,630 (-26.0%), from €6,259 to €4,629
- Gross operating margin -€3,381
down €3,381 (-44.1%), from €7,667 to €4,285
- Depreciation -€1,696
down €1,696 (-75.1%), from €2,259 to €562
- Financial charges +€291
up €291 (+31.2%), from €933 to €1,224
- Taxes -€283
down €283 (-19.3%), from €1,466 to €1,184
- Other operating charges +€135
up €135 (+17.1%), from €792 to €928
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 | €107,265 | €99,279 | -€7,986 | -7.4% |
| Fixed assets | 21/28 | €0 | €1,764 | +€1,764 | |
| Tangible fixed assets | 22/27 | €0 | €1,764 | +€1,764 | |
| Furniture and vehicles | 24 | €0 | €1,764 | +€1,764 | |
| Current assets | 29/58 | €107,265 | €97,515 | -€9,750 | -9.1% |
| Stocks and contracts in progress | 3 | €0 | €334 | +€334 | |
| Stocks | 30/36 | €0 | €334 | +€334 | |
| Amounts receivable within one year | 40/41 | €95,768 | €86,746 | -€9,022 | -9.4% |
| Trade receivables | 40 | €3,574 | €246 | -€3,328 | -93.1% |
| Other amounts receivable | 41 | €92,194 | €86,500 | -€5,694 | -6.2% |
| Cash at bank and in hand | 54/58 | €11,189 | €10,115 | -€1,074 | -9.6% |
| Deferred charges and accrued income | 490/1 | €307 | €320 | +€13 | +4.2% |
| Total equity and liabilities | 10/49 | €107,265 | €99,279 | -€7,986 | -7.4% |
| Equity | 10/15 | €15,287 | €16,149 | +€861 | +5.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,829 | €5,320 | +€2,491 | +88.1% |
| Distributable reserves | 133 | €2,829 | €5,320 | +€2,491 | +88.1% |
| Profit (loss) carried forward | 14 | €6,259 | €4,629 | -€1,630 | -26.0% |
| Amounts payable | 17/49 | €91,978 | €83,130 | -€8,847 | -9.6% |
| Amounts payable within one year | 42/48 | €91,978 | €83,130 | -€8,847 | -9.6% |
| Trade debts | 44 | €2,753 | €0 | -€2,753 | -100% |
| Suppliers | 440/4 | €2,753 | €0 | -€2,753 | -100% |
| Advances received on contracts in progress | 46 | €67,500 | €55,000 | -€12,500 | -18.5% |
| Taxes, remuneration and social security | 45 | €270 | €357 | +€87 | +32.4% |
| Taxes | 450/3 | €270 | €357 | +€87 | +32.4% |
| Other amounts payable | 47/48 | €21,455 | €27,773 | +€6,318 | +29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,259 | €562 | -€1,696 | -75.1% |
| Other operating charges | 640/8 | €792 | €928 | +€135 | +17.1% |
| Gross operating margin | 9900 | €7,667 | €4,285 | -€3,381 | -44.1% |
| Operating profit (loss) | 9901 | €4,616 | €2,795 | -€1,820 | -39.4% |
| Financial income | 75/76B | €2,182 | €2,104 | -€78 | -3.6% |
| Recurring financial income | 75 | €2,182 | €2,104 | -€78 | -3.6% |
| Financial charges | 65/66B | €933 | €1,224 | +€291 | +31.2% |
| Recurring financial charges | 65 | €933 | €1,224 | +€291 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | €5,865 | €3,675 | -€2,190 | -37.3% |
| Income taxes | 67/77 | €1,466 | €1,184 | -€283 | -19.3% |
| Profit (loss) for the period | 9904 | €4,399 | €2,491 | -€1,907 | -43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,399 | €2,491 | -€1,907 | -43.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.