JENGO: 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.
JENGO
Largest movements
- Tangible fixed assets -€32,215
down €32,215 (-99.8%), from €32,281 to €66
of which Furniture and vehicles: -€32,186
- Cash -€20,701
down €20,701 (-55.0%), from €37,624 to €16,922
mainly Net result for the year (-€16,505) and Debts after one year (-€13,952)
- Receivables within one year +€1,139
up €1,139 (+35.7%), from €3,190 to €4,329
- Profit (loss) carried forward -€13,955
down €13,955 (-167.5%), from -€8,329 to -€22,284
- Debts after one year -€13,952
no longer reported in 2025 (was €13,952)
- Current portion of long-term debt -€11,477
no longer reported in 2025 (was €11,477)
- Other debts -€7,437
no longer reported in 2025 (was €7,437)
- Tax, wage and social debts -€5,570
down €5,570 (-99.5%), from €5,600 to €30
of which Remuneration and social security: -€2,833
- Gross operating margin +€20,538
up €20,538 (+66.3%), from -€31,000 to -€10,462
- Depreciation -€10,524
down €10,524 (-98.9%), from €10,642 to €117
- Other operating charges +€4,312
up €4,312 (+808.0%), from €534 to €4,845
- Financial charges -€358
down €358 (-25.4%), from €1,409 to €1,051
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 | €73,545 | €21,318 | -€52,227 | -71.0% |
| Fixed assets | 21/28 | €32,281 | €66 | -€32,215 | -99.8% |
| Tangible fixed assets | 22/27 | €32,281 | €66 | -€32,215 | -99.8% |
| Plant, machinery and equipment | 23 | €33 | €5 | -€28 | -85.5% |
| Furniture and vehicles | 24 | €32,248 | €62 | -€32,186 | -99.8% |
| Current assets | 29/58 | €41,264 | €21,252 | -€20,012 | -48.5% |
| Amounts receivable within one year | 40/41 | €3,190 | €4,329 | +€1,139 | +35.7% |
| Other amounts receivable | 41 | €3,190 | €4,329 | +€1,139 | +35.7% |
| Cash at bank and in hand | 54/58 | €37,624 | €16,922 | -€20,701 | -55.0% |
| Deferred charges and accrued income | 490/1 | €450 | - | -€450 | |
| Total equity and liabilities | 10/49 | €73,545 | €21,318 | -€52,227 | -71.0% |
| Equity | 10/15 | €34,777 | €20,822 | -€13,955 | -40.1% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €39,605 | €39,605 | = | 0.0% |
| Distributable reserves | 133 | €39,605 | €39,605 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,329 | -€22,284 | -€13,955 | -167.5% |
| Amounts payable | 17/49 | €38,769 | €496 | -€38,272 | -98.7% |
| Amounts payable after more than one year | 17 | €13,952 | - | -€13,952 | |
| Financial debts | 170/4 | €13,952 | - | -€13,952 | |
| Amounts payable within one year | 42/48 | €24,739 | €429 | -€24,310 | -98.3% |
| Current portion of amounts payable after more than one year | 42 | €11,477 | - | -€11,477 | |
| Trade debts | 44 | €226 | €400 | +€174 | +77.1% |
| Suppliers | 440/4 | €226 | €400 | +€174 | +77.1% |
| Taxes, remuneration and social security | 45 | €5,600 | €30 | -€5,570 | -99.5% |
| Taxes | 450/3 | €2,766 | €30 | -€2,737 | -98.9% |
| Remuneration and social security | 454/9 | €2,833 | - | -€2,833 | |
| Other amounts payable | 47/48 | €7,437 | - | -€7,437 | |
| Accrued charges and deferred income | 492/3 | €77 | €67 | -€10 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,642 | €117 | -€10,524 | -98.9% |
| Other operating charges | 640/8 | €534 | €4,845 | +€4,312 | +808.0% |
| Gross operating margin | 9900 | -€31,000 | -€10,462 | +€20,538 | +66.3% |
| Operating profit (loss) | 9901 | -€42,175 | -€15,424 | +€26,751 | +63.4% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €1,409 | €1,051 | -€358 | -25.4% |
| Recurring financial charges | 65 | €1,409 | €1,051 | -€358 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | -€43,578 | -€16,475 | +€27,103 | +62.2% |
| Income taxes | 67/77 | €187 | €30 | -€157 | -84.1% |
| Profit (loss) for the period | 9904 | -€43,765 | -€16,505 | +€27,260 | +62.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,765 | -€16,505 | +€27,260 | +62.3% |
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 4 October 2026 via checked.be.