Jena 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.
Jena Solutions
Largest movements
- Receivables within one year +€43,850
up €43,850 (+88.6%), from €49,502 to €93,351
of which Other amounts receivable: +€52,925
- Cash +€9,259
new in 2025: €9,259
mainly Net result for the year (+€45,648) and Tax, wage and social debts (+€7,785)
- Profit (loss) carried forward +€45,648
up €45,648 (+213.9%), from €21,342 to €66,990
- Tax, wage and social debts +€7,785
up €7,785 (+30.5%), from €25,539 to €33,324
- Gross operating margin +€37,040
up €37,040 (+126.3%), from €29,315 to €66,355
- Taxes +€11,504
up €11,504 (+125.6%), from €9,158 to €20,661
- Financial charges -€1,886
down €1,886 (-93.8%), from €2,011 to €125
- Financial income +€1,731
up €1,731 (+117.4%), from €1,474 to €3,205
- Other operating charges -€1,342
no longer reported in 2025 (was €1,342)
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.
Cash bridge derived
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 | €50,557 | €103,924 | +€53,368 | +105.6% |
| Fixed assets | 21/28 | €1,055 | €1,313 | +€258 | +24.5% |
| Tangible fixed assets | 22/27 | €1,055 | €1,313 | +€258 | +24.5% |
| Furniture and vehicles | 24 | €1,055 | €1,313 | +€258 | +24.5% |
| Current assets | 29/58 | €49,502 | €102,611 | +€53,109 | +107.3% |
| Amounts receivable within one year | 40/41 | €49,502 | €93,351 | +€43,850 | +88.6% |
| Trade receivables | 40 | €9,680 | €605 | -€9,075 | -93.8% |
| Other amounts receivable | 41 | €39,822 | €92,746 | +€52,925 | +132.9% |
| Cash at bank and in hand | 54/58 | - | €9,259 | +€9,259 | |
| Total equity and liabilities | 10/49 | €50,557 | €103,924 | +€53,368 | +105.6% |
| Equity | 10/15 | €22,592 | €68,240 | +€45,648 | +202.1% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,342 | €66,990 | +€45,648 | +213.9% |
| Amounts payable | 17/49 | €27,965 | €35,684 | +€7,719 | +27.6% |
| Amounts payable within one year | 42/48 | €27,965 | €35,684 | +€7,719 | +27.6% |
| Financial debts | 43 | €1 | - | -€1 | |
| Credit institutions | 430/8 | €1 | - | -€1 | |
| Trade debts | 44 | €1,924 | €2,360 | +€435 | +22.6% |
| Suppliers | 440/4 | €1,924 | €2,360 | +€435 | +22.6% |
| Taxes, remuneration and social security | 45 | €25,539 | €33,324 | +€7,785 | +30.5% |
| Taxes | 450/3 | €25,539 | €33,324 | +€7,785 | +30.5% |
| Other amounts payable | 47/48 | €500 | - | -€500 | |
| Remuneration, social security and pensions | 62 | €3,575 | €2,514 | -€1,061 | -29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €512 | €611 | +€98 | +19.1% |
| Other operating charges | 640/8 | €1,342 | - | -€1,342 | |
| Gross operating margin | 9900 | €29,315 | €66,355 | +€37,040 | +126.3% |
| Operating profit (loss) | 9901 | €23,886 | €63,231 | +€39,344 | +164.7% |
| Financial income | 75/76B | €1,474 | €3,205 | +€1,731 | +117.4% |
| Recurring financial income | 75 | €1,474 | €3,205 | +€1,731 | +117.4% |
| Financial charges | 65/66B | €2,011 | €125 | -€1,886 | -93.8% |
| Recurring financial charges | 65 | €2,011 | €125 | -€1,886 | -93.8% |
| Profit (loss) for the period before taxes | 9903 | €23,349 | €66,310 | +€42,961 | +184.0% |
| Income taxes | 67/77 | €9,158 | €20,661 | +€11,504 | +125.6% |
| Profit (loss) for the period | 9904 | €14,191 | €45,648 | +€31,458 | +221.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,191 | €45,648 | +€31,458 | +221.7% |
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 12 October 2026 via checked.be.