Jeni: 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.
Jeni
Largest movements
- Cash -€29,032
down €29,032 (-79.3%), from €36,593 to €7,561
mainly Debts after one year (-€52,058) and Other debts (-€29,681)
- Tangible fixed assets -€6,213
down €6,213 (-1.2%), from €529,655 to €523,442
of which Land and buildings: -€15,533
- Reserves +€59,471
up €59,471 (+36.0%), from €165,136 to €224,607
- Debts after one year -€52,058
down €52,058 (-19.4%), from €268,134 to €216,077
- Other debts -€29,681
down €29,681 (-36.1%), from €82,117 to €52,436
- Tax, wage and social debts -€20,151
down €20,151 (-70.0%), from €28,788 to €8,636
- Advances received -€18,694
down €18,694 (-100.0%), from €18,694 to €0
- Gross operating margin -€57,300
down €57,300 (-33.8%), from €169,308 to €112,008
- Taxes -€16,561
down €16,561 (-41.6%), from €39,809 to €23,249
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 | €613,420 | €573,361 | -€40,059 | -6.5% |
| Fixed assets | 21/28 | €529,655 | €523,442 | -€6,213 | -1.2% |
| Tangible fixed assets | 22/27 | €529,655 | €523,442 | -€6,213 | -1.2% |
| Land and buildings | 22 | €517,259 | €501,726 | -€15,533 | -3.0% |
| Plant, machinery and equipment | 23 | €1,223 | €745 | -€478 | -39.1% |
| Furniture and vehicles | 24 | €2,551 | €11,397 | +€8,846 | +346.8% |
| Other tangible fixed assets | 26 | €8,623 | €9,574 | +€952 | +11.0% |
| Current assets | 29/58 | €83,765 | €49,919 | -€33,846 | -40.4% |
| Amounts receivable within one year | 40/41 | €44,315 | €41,295 | -€3,020 | -6.8% |
| Trade receivables | 40 | €44,315 | €31,014 | -€13,301 | -30.0% |
| Other amounts receivable | 41 | €0 | €10,281 | +€10,281 | |
| Cash at bank and in hand | 54/58 | €36,593 | €7,561 | -€29,032 | -79.3% |
| Deferred charges and accrued income | 490/1 | €2,857 | €1,063 | -€1,794 | -62.8% |
| Total equity and liabilities | 10/49 | €613,420 | €573,361 | -€40,059 | -6.5% |
| Equity | 10/15 | €168,636 | €228,107 | +€59,471 | +35.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €165,136 | €224,607 | +€59,471 | +36.0% |
| Distributable reserves | 133 | €165,136 | €224,607 | +€59,471 | +36.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €444,785 | €345,254 | -€99,530 | -22.4% |
| Amounts payable after more than one year | 17 | €268,134 | €216,077 | -€52,058 | -19.4% |
| Financial debts | 170/4 | €268,134 | €216,077 | -€52,058 | -19.4% |
| Amounts payable within one year | 42/48 | €175,306 | €128,358 | -€46,949 | -26.8% |
| Current portion of amounts payable after more than one year | 42 | €44,685 | €57,464 | +€12,779 | +28.6% |
| Trade debts | 44 | €1,023 | €9,821 | +€8,798 | +859.8% |
| Suppliers | 440/4 | €1,023 | €9,821 | +€8,798 | +859.8% |
| Advances received on contracts in progress | 46 | €18,694 | €0 | -€18,694 | -100.0% |
| Taxes, remuneration and social security | 45 | €28,788 | €8,636 | -€20,151 | -70.0% |
| Taxes | 450/3 | €28,788 | €8,636 | -€20,151 | -70.0% |
| Other amounts payable | 47/48 | €82,117 | €52,436 | -€29,681 | -36.1% |
| Accrued charges and deferred income | 492/3 | €1,344 | €820 | -€524 | -39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,595 | €19,999 | -€596 | -2.9% |
| Other operating charges | 640/8 | €3,466 | €2,134 | -€1,332 | -38.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €169,308 | €112,008 | -€57,300 | -33.8% |
| Operating profit (loss) | 9901 | €145,248 | €89,876 | -€55,372 | -38.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €7,073 | €7,156 | +€83 | +1.2% |
| Recurring financial charges | 65 | €7,073 | €7,156 | +€83 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €138,175 | €82,720 | -€55,455 | -40.1% |
| Income taxes | 67/77 | €39,809 | €23,249 | -€16,561 | -41.6% |
| Profit (loss) for the period | 9904 | €98,365 | €59,471 | -€38,894 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €98,365 | €59,471 | -€38,894 | -39.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.