JEN.TI: 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.
JEN.TI
Largest movements
- Stocks and contracts +€11,999
up €11,999 (+69.9%), from €17,176 to €29,175
- Tangible fixed assets +€11,361
up €11,361 (+486%), from €2,339 to €13,700
of which Other tangible fixed assets: +€10,820
- Receivables within one year +€10,292
up €10,292 (+42.5%), from €24,219 to €34,511
of which Trade receivables: +€22,003
- Cash -€5,286
down €5,286 (-15.8%), from €33,409 to €28,123
mainly Contributions, distributions and other (-€47,073) and Investment in fixed assets (net) (-€13,353)
- Trade debts +€22,226
up €22,226 (+911%), from €2,440 to €24,666
- Other debts +€4,152
up €4,152 (+11.6%), from €35,860 to €40,012
- Tax, wage and social debts +€2,022
up €2,022 (+6.9%), from €29,285 to €31,307
- Gross operating margin +€22,969
up €22,969 (+47.7%), from €48,198 to €71,166
- Taxes +€4,592
up €4,592 (+34.1%), from €13,475 to €18,066
- Financial charges +€791
up €791 (+21.9%), from €3,608 to €4,400
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 | €78,068 | €106,468 | +€28,401 | +36.4% |
| Fixed assets | 21/28 | €2,339 | €13,700 | +€11,361 | +486% |
| Tangible fixed assets | 22/27 | €2,339 | €13,700 | +€11,361 | +486% |
| Plant, machinery and equipment | 23 | €1,836 | €784 | -€1,052 | -57.3% |
| Furniture and vehicles | 24 | €503 | €2,096 | +€1,593 | +317% |
| Other tangible fixed assets | 26 | - | €10,820 | +€10,820 | |
| Current assets | 29/58 | €75,729 | €92,768 | +€17,040 | +22.5% |
| Stocks and contracts in progress | 3 | €17,176 | €29,175 | +€11,999 | +69.9% |
| Stocks | 30/36 | €17,176 | €29,175 | +€11,999 | +69.9% |
| Amounts receivable within one year | 40/41 | €24,219 | €34,511 | +€10,292 | +42.5% |
| Trade receivables | 40 | €570 | €22,573 | +€22,003 | +3,861% |
| Other amounts receivable | 41 | €23,649 | €11,938 | -€11,711 | -49.5% |
| Cash at bank and in hand | 54/58 | €33,409 | €28,123 | -€5,286 | -15.8% |
| Deferred charges and accrued income | 490/1 | €924 | €960 | +€36 | +3.9% |
| Total equity and liabilities | 10/49 | €78,068 | €106,468 | +€28,401 | +36.4% |
| Equity | 10/15 | €10,483 | €10,483 | = | 0.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €6,983 | €6,983 | = | 0.0% |
| Distributable reserves | 133 | €6,983 | €6,983 | = | 0.0% |
| Amounts payable | 17/49 | €67,585 | €95,986 | +€28,401 | +42.0% |
| Amounts payable within one year | 42/48 | €67,585 | €95,986 | +€28,401 | +42.0% |
| Trade debts | 44 | €2,440 | €24,666 | +€22,226 | +911% |
| Suppliers | 440/4 | €2,440 | €24,666 | +€22,226 | +911% |
| Taxes, remuneration and social security | 45 | €29,285 | €31,307 | +€2,022 | +6.9% |
| Taxes | 450/3 | €29,285 | €31,307 | +€2,022 | +6.9% |
| Other amounts payable | 47/48 | €35,860 | €40,012 | +€4,152 | +11.6% |
| Non-recurring operating income | 76A | - | €2,479 | +€2,479 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,668 | €1,992 | -€677 | -25.4% |
| Other operating charges | 640/8 | €251 | €104 | -€148 | -58.8% |
| Gross operating margin | 9900 | €48,198 | €71,166 | +€22,969 | +47.7% |
| Operating profit (loss) | 9901 | €45,278 | €69,071 | +€23,793 | +52.5% |
| Financial income | 75/76B | €816 | €468 | -€348 | -42.6% |
| Recurring financial income | 75 | €816 | €468 | -€348 | -42.6% |
| Financial charges | 65/66B | €3,608 | €4,400 | +€791 | +21.9% |
| Recurring financial charges | 65 | €3,608 | €4,400 | +€791 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €42,486 | €65,140 | +€22,654 | +53.3% |
| Income taxes | 67/77 | €13,475 | €18,066 | +€4,592 | +34.1% |
| Profit (loss) for the period | 9904 | €29,011 | €47,073 | +€18,062 | +62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,011 | €47,073 | +€18,062 | +62.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.