JENGIN: what changed
JENGIN
Largest movements
- Current investments +€15,000
up €15,000 (+143%), from €10,500 to €25,499
- Tangible fixed assets -€10,919
down €10,919 (-15.6%), from €70,157 to €59,238
of which Furniture and vehicles: -€10,627
- Receivables within one year -€10,017
down €10,017 (-40.9%), from €24,505 to €14,487
of which Trade receivables: -€13,494
- Cash +€2,240
up €2,240 (+17.4%), from €12,895 to €15,134
mainly Depreciation (+€17,274) and Receivables within one year (+€10,017)
- Debts after one year -€19,595
down €19,595 (-44.2%), from €44,350 to €24,755
of which Financial debts: -€17,896
- Short-term financial debts +€5,000
new in 2025: €5,000
- Tax, wage and social debts +€4,902
up €4,902 (+32.2%), from €15,202 to €20,103
of which Taxes: +€2,723
- Reserves +€3,588
up €3,588 (+10.6%), from €33,898 to €37,486
- Trade debts +€1,854
up €1,854 (+43.5%), from €4,265 to €6,118
- Gross operating margin -€28,963
down €28,963 (-45.8%), from €63,202 to €34,239
- Taxes -€11,184
down €11,184 (-80.6%), from €13,882 to €2,698
- Financial charges +€7,976
up €7,976 (+447%), from €1,783 to €9,760
- Depreciation +€4,834
up €4,834 (+38.9%), from €12,440 to €17,274
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,056 | €114,359 | -€3,697 | -3.1% |
| Fixed assets | 21/28 | €70,157 | €59,238 | -€10,919 | -15.6% |
| Tangible fixed assets | 22/27 | €70,157 | €59,238 | -€10,919 | -15.6% |
| Plant, machinery and equipment | 23 | €1,385 | €1,093 | -€292 | -21.1% |
| Furniture and vehicles | 24 | €68,772 | €58,145 | -€10,627 | -15.5% |
| Current assets | 29/58 | €47,899 | €55,121 | +€7,222 | +15.1% |
| Amounts receivable within one year | 40/41 | €24,505 | €14,487 | -€10,017 | -40.9% |
| Trade receivables | 40 | €24,505 | €11,011 | -€13,494 | -55.1% |
| Other amounts receivable | 41 | - | €3,476 | +€3,476 | |
| Current investments | 50/53 | €10,500 | €25,499 | +€15,000 | +143% |
| Cash at bank and in hand | 54/58 | €12,895 | €15,134 | +€2,240 | +17.4% |
| Total equity and liabilities | 10/49 | €118,056 | €114,359 | -€3,697 | -3.1% |
| Equity | 10/15 | €36,898 | €40,486 | +€3,588 | +9.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,898 | €37,486 | +€3,588 | +10.6% |
| Distributable reserves | 133 | €33,898 | €37,486 | +€3,588 | +10.6% |
| Amounts payable | 17/49 | €81,158 | €73,873 | -€7,285 | -9.0% |
| Amounts payable after more than one year | 17 | €44,350 | €24,755 | -€19,595 | -44.2% |
| Financial debts | 170/4 | €42,651 | €24,755 | -€17,896 | -42.0% |
| Other amounts payable | 178/9 | €1,699 | - | -€1,699 | |
| Amounts payable within one year | 42/48 | €36,808 | €49,118 | +€12,310 | +33.4% |
| Current portion of amounts payable after more than one year | 42 | €17,341 | €17,896 | +€555 | +3.2% |
| Financial debts | 43 | - | €5,000 | +€5,000 | |
| Credit institutions | 430/8 | - | €5,000 | +€5,000 | |
| Trade debts | 44 | €4,265 | €6,118 | +€1,854 | +43.5% |
| Suppliers | 440/4 | €4,265 | €6,118 | +€1,854 | +43.5% |
| Taxes, remuneration and social security | 45 | €15,202 | €20,103 | +€4,902 | +32.2% |
| Taxes | 450/3 | €15,202 | €17,925 | +€2,723 | +17.9% |
| Remuneration and social security | 454/9 | - | €2,178 | +€2,178 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,440 | €17,274 | +€4,834 | +38.9% |
| Other operating charges | 640/8 | €1,213 | €998 | -€215 | -17.8% |
| Gross operating margin | 9900 | €63,202 | €34,239 | -€28,963 | -45.8% |
| Operating profit (loss) | 9901 | €49,549 | €15,967 | -€33,582 | -67.8% |
| Financial income | 75/76B | €15 | €79 | +€64 | +438% |
| Recurring financial income | 75 | €15 | €79 | +€64 | +438% |
| Financial charges | 65/66B | €1,783 | €9,760 | +€7,976 | +447% |
| Recurring financial charges | 65 | €1,783 | €9,760 | +€7,976 | +447% |
| Profit (loss) for the period before taxes | 9903 | €47,780 | €6,286 | -€41,494 | -86.8% |
| Income taxes | 67/77 | €13,882 | €2,698 | -€11,184 | -80.6% |
| Profit (loss) for the period | 9904 | €33,898 | €3,588 | -€30,310 | -89.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,898 | €3,588 | -€30,310 | -89.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.