Jenas: 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.
Jenas
Largest movements
- Cash +€12,962
up €12,962 (+122.9%), from €10,545 to €23,507
mainly Net result for the year (+€12,911) and Tax, wage and social debts (+€5,451)
- Deferred charges and accrued income +€2,953
up €2,953 (+273.7%), from €1,079 to €4,032
- Receivables within one year -€855
down €855 (-8.9%), from €9,622 to €8,767
of which Trade receivables: -€859
- Reserves +€11,277
up €11,277 (+2965.6%), from €380 to €11,657
- Tax, wage and social debts +€5,451
up €5,451 (+62.5%), from €8,725 to €14,175
of which Taxes: +€5,442
- Other debts -€4,836
down €4,836 (-59.1%), from €8,183 to €3,348
- Trade debts +€3,293
up €3,293 (+497.0%), from €663 to €3,956
- Gross operating margin +€15,016
up €15,016 (+536.0%), from €2,802 to €17,818
- Taxes +€3,373
up €3,373 (+454.2%), from €743 to €4,116
- Other operating charges +€451
up €451 (+901.5%), from €50 to €501
- Financial charges +€231
up €231 (+383.4%), from €60 to €291
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 | €21,246 | €36,306 | +€15,060 | +70.9% |
| Current assets | 29/58 | €21,246 | €36,306 | +€15,060 | +70.9% |
| Amounts receivable within one year | 40/41 | €9,622 | €8,767 | -€855 | -8.9% |
| Trade receivables | 40 | €9,622 | €8,763 | -€859 | -8.9% |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €10,545 | €23,507 | +€12,962 | +122.9% |
| Deferred charges and accrued income | 490/1 | €1,079 | €4,032 | +€2,953 | +273.7% |
| Total equity and liabilities | 10/49 | €21,246 | €36,306 | +€15,060 | +70.9% |
| Equity | 10/15 | €3,380 | €14,657 | +€11,277 | +333.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €380 | €11,657 | +€11,277 | +2965.6% |
| Distributable reserves | 133 | €380 | €11,657 | +€11,277 | +2965.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €17,866 | €21,649 | +€3,783 | +21.2% |
| Amounts payable within one year | 42/48 | €17,571 | €21,479 | +€3,908 | +22.2% |
| Trade debts | 44 | €663 | €3,956 | +€3,293 | +497.0% |
| Suppliers | 440/4 | €663 | €3,956 | +€3,293 | +497.0% |
| Taxes, remuneration and social security | 45 | €8,725 | €14,175 | +€5,451 | +62.5% |
| Taxes | 450/3 | €6,134 | €11,575 | +€5,442 | +88.7% |
| Remuneration and social security | 454/9 | €2,591 | €2,600 | +€9 | +0.3% |
| Other amounts payable | 47/48 | €8,183 | €3,348 | -€4,836 | -59.1% |
| Accrued charges and deferred income | 492/3 | €295 | €170 | -€125 | -42.4% |
| Other operating charges | 640/8 | €50 | €501 | +€451 | +901.5% |
| Gross operating margin | 9900 | €2,802 | €17,818 | +€15,016 | +536.0% |
| Operating profit (loss) | 9901 | €2,752 | €17,317 | +€14,565 | +529.3% |
| Financial charges | 65/66B | €60 | €291 | +€231 | +383.4% |
| Recurring financial charges | 65 | €60 | €291 | +€231 | +383.4% |
| Profit (loss) for the period before taxes | 9903 | €2,692 | €17,026 | +€14,335 | +532.6% |
| Income taxes | 67/77 | €743 | €4,116 | +€3,373 | +454.2% |
| Profit (loss) for the period | 9904 | €1,949 | €12,911 | +€10,962 | +562.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,949 | €12,911 | +€10,962 | +562.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.