Jendor: 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.
Jendor
Largest movements
- Current investments +€10,775
new in 2025: €10,775
- Cash -€8,861
down €8,861 (-76.7%), from €11,554 to €2,693
mainly Current investments (-€10,775) and Accrued charges and deferred income (-€3,418)
- Receivables within one year -€777
down €777 (-94.1%), from €825 to €48
of which Trade receivables: -€825
- Deferred charges and accrued income +€371
new in 2025: €371
- Accrued charges and deferred income -€3,418
down €3,418 (-100%), from €3,418 to €0
- Trade debts +€2,334
up €2,334, from €0 to €2,334
- Reserves +€1,825
new in 2025: €1,825
- Tax, wage and social debts +€571
up €571 (+14.3%), from €4,006 to €4,577
- Profit (loss) carried forward +€301
up €301, from -€301 to €0
- Gross operating margin -€8,867
down €8,867 (-46.8%), from €18,927 to €10,061
- Other operating charges -€1,003
down €1,003 (-48.4%), from €2,074 to €1,071
- Staff costs -€712
down €712 (-15.7%), from €4,539 to €3,827
- Taxes -€665
down €665 (-34.4%), from €1,932 to €1,267
- Financial charges -€246
down €246 (-31.1%), from €791 to €544
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 | €14,937 | €16,294 | +€1,357 | +9.1% |
| Fixed assets | 21/28 | €2,559 | €2,406 | -€152 | -6.0% |
| Tangible fixed assets | 22/27 | €2,559 | €2,406 | -€152 | -6.0% |
| Plant, machinery and equipment | 23 | €2,559 | €2,406 | -€152 | -6.0% |
| Current assets | 29/58 | €12,379 | €13,888 | +€1,509 | +12.2% |
| Amounts receivable within one year | 40/41 | €825 | €48 | -€777 | -94.1% |
| Trade receivables | 40 | €825 | €0 | -€825 | -100% |
| Other amounts receivable | 41 | - | €48 | +€48 | |
| Current investments | 50/53 | - | €10,775 | +€10,775 | |
| Cash at bank and in hand | 54/58 | €11,554 | €2,693 | -€8,861 | -76.7% |
| Deferred charges and accrued income | 490/1 | - | €371 | +€371 | |
| Total equity and liabilities | 10/49 | €14,937 | €16,294 | +€1,357 | +9.1% |
| Equity | 10/15 | €699 | €2,825 | +€2,126 | +304% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €1,825 | +€1,825 | |
| Distributable reserves | 133 | - | €1,825 | +€1,825 | |
| Profit (loss) carried forward | 14 | -€301 | €0 | +€301 | |
| Amounts payable | 17/49 | €14,239 | €13,469 | -€770 | -5.4% |
| Amounts payable within one year | 42/48 | €10,821 | €13,469 | +€2,648 | +24.5% |
| Trade debts | 44 | €0 | €2,334 | +€2,334 | |
| Suppliers | 440/4 | €0 | €2,334 | +€2,334 | |
| Taxes, remuneration and social security | 45 | €4,006 | €4,577 | +€571 | +14.3% |
| Taxes | 450/3 | €4,006 | €4,577 | +€571 | +14.3% |
| Other amounts payable | 47/48 | €6,815 | €6,558 | -€257 | -3.8% |
| Accrued charges and deferred income | 492/3 | €3,418 | €0 | -€3,418 | -100% |
| Remuneration, social security and pensions | 62 | €4,539 | €3,827 | -€712 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,169 | €1,267 | +€98 | +8.4% |
| Other operating charges | 640/8 | €2,074 | €1,071 | -€1,003 | -48.4% |
| Gross operating margin | 9900 | €18,927 | €10,061 | -€8,867 | -46.8% |
| Operating profit (loss) | 9901 | €11,145 | €3,896 | -€7,250 | -65.0% |
| Financial income | 75/76B | €0 | €43 | +€43 | |
| Recurring financial income | 75 | €0 | €43 | +€43 | |
| Financial charges | 65/66B | €791 | €544 | -€246 | -31.1% |
| Recurring financial charges | 65 | €791 | €544 | -€246 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €10,355 | €3,394 | -€6,961 | -67.2% |
| Income taxes | 67/77 | €1,932 | €1,267 | -€665 | -34.4% |
| Profit (loss) for the period | 9904 | €8,423 | €2,126 | -€6,296 | -74.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,423 | €2,126 | -€6,296 | -74.8% |
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 21 October 2026 via checked.be.