JEN SERVICES: what changed
Two fiscal 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.
JEN SERVICES
Largest movements
- Cash +€7,095
up €7,095 (+113.4%), from €6,258 to €13,353
mainly Net result for the year (+€27,652) and Other debts (+€15,000)
- Receivables within one year -€3,296
no longer reported in 2024 (was €3,296)
- Receivables after one year -€2,112
down €2,112 (-3.1%), from €68,676 to €66,564
- Profit (loss) carried forward -€19,348
down €19,348 (-32.4%), from €59,737 to €40,389
- Other debts +€15,000
new in 2024: €15,000
- Tax, wage and social debts +€13,666
up €13,666 (+172.6%), from €7,919 to €21,586
- Current portion of long-term debt -€7,741
no longer reported in 2024 (was €7,741)
- Gross operating margin +€16,624
up €16,624 (+67.3%), from €24,703 to €41,327
- Taxes +€3,706
up €3,706 (+46.8%), from €7,911 to €11,616
- Depreciation +€505
up €505 (+159.6%), from €317 to €822
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.
Cash bridge derived
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 | €80,536 | €82,097 | +€1,562 | +1.9% |
| Formation expenses | 20 | €500 | €250 | -€250 | -50.0% |
| Fixed assets | 21/28 | €1,403 | €1,930 | +€527 | +37.6% |
| Tangible fixed assets | 22/27 | €1,403 | €1,930 | +€527 | +37.6% |
| Furniture and vehicles | 24 | €1,403 | €1,930 | +€527 | +37.6% |
| Current assets | 29/58 | €78,633 | €79,917 | +€1,285 | +1.6% |
| Amounts receivable after more than one year | 29 | €68,676 | €66,564 | -€2,112 | -3.1% |
| Other amounts receivable | 291 | €68,676 | €66,564 | -€2,112 | -3.1% |
| Amounts receivable within one year | 40/41 | €3,296 | - | -€3,296 | |
| Other amounts receivable | 41 | €3,296 | - | -€3,296 | |
| Cash at bank and in hand | 54/58 | €6,258 | €13,353 | +€7,095 | +113.4% |
| Deferred charges and accrued income | 490/1 | €403 | - | -€403 | |
| Total equity and liabilities | 10/49 | €80,536 | €82,097 | +€1,562 | +1.9% |
| Equity | 10/15 | €64,737 | €45,389 | -€19,348 | -29.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,737 | €40,389 | -€19,348 | -32.4% |
| Amounts payable | 17/49 | €15,799 | €36,709 | +€20,910 | +132.3% |
| Amounts payable within one year | 42/48 | €15,799 | €36,709 | +€20,910 | +132.3% |
| Current portion of amounts payable after more than one year | 42 | €7,741 | - | -€7,741 | |
| Trade debts | 44 | €139 | €123 | -€15 | -11.2% |
| Suppliers | 440/4 | €139 | €123 | -€15 | -11.2% |
| Taxes, remuneration and social security | 45 | €7,919 | €21,586 | +€13,666 | +172.6% |
| Taxes | 450/3 | €7,919 | €21,586 | +€13,666 | +172.6% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €317 | €822 | +€505 | +159.6% |
| Other operating charges | 640/8 | €825 | €621 | -€203 | -24.7% |
| Gross operating margin | 9900 | €24,703 | €41,327 | +€16,624 | +67.3% |
| Operating profit (loss) | 9901 | €23,562 | €39,884 | +€16,322 | +69.3% |
| Financial charges | 65/66B | €278 | €616 | +€337 | +121.3% |
| Recurring financial charges | 65 | €278 | €616 | +€337 | +121.3% |
| Profit (loss) for the period before taxes | 9903 | €23,284 | €39,268 | +€15,984 | +68.6% |
| Income taxes | 67/77 | €7,911 | €11,616 | +€3,706 | +46.8% |
| Profit (loss) for the period | 9904 | €15,373 | €27,652 | +€12,279 | +79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,373 | €27,652 | +€12,279 | +79.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.