JENI: 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.
JENI
Largest movements
- Cash +€218,053
up €218,053 (+1343.2%), from €16,234 to €234,287
mainly Receivables within one year (+€131,274) and Net result for the year (+€76,995)
- Receivables within one year -€131,274
down €131,274 (-61.5%), from €213,508 to €82,234
of which Other amounts receivable: -€148,381
- Tangible fixed assets +€6,315
up €6,315 (+56.5%), from €11,183 to €17,498
of which Furniture and vehicles: +€3,386
- Reserves +€76,000
up €76,000 (+37.4%), from €203,000 to €279,000
of which Distributable reserves: +€76,000
- Trade debts +€24,748
up €24,748 (+616.0%), from €4,018 to €28,766
- Tax, wage and social debts -€7,020
down €7,020 (-28.6%), from €24,585 to €17,565
of which Taxes: -€8,766
- Financial income +€4,846
up €4,846 (+121.8%), from €3,979 to €8,825
- Depreciation +€2,229
up €2,229 (+87.0%), from €2,562 to €4,791
- Gross operating margin -€1,355
down €1,355 (-1.2%), from €116,018 to €114,664
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 | €241,035 | €335,782 | +€94,747 | +39.3% |
| Fixed assets | 21/28 | €11,293 | €17,608 | +€6,315 | +55.9% |
| Tangible fixed assets | 22/27 | €11,183 | €17,498 | +€6,315 | +56.5% |
| Plant, machinery and equipment | 23 | - | €2,928 | +€2,928 | |
| Furniture and vehicles | 24 | €11,183 | €14,570 | +€3,386 | +30.3% |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €229,741 | €318,174 | +€88,432 | +38.5% |
| Amounts receivable within one year | 40/41 | €213,508 | €82,234 | -€131,274 | -61.5% |
| Trade receivables | 40 | €4,126 | €21,234 | +€17,107 | +414.6% |
| Other amounts receivable | 41 | €209,381 | €61,000 | -€148,381 | -70.9% |
| Cash at bank and in hand | 54/58 | €16,234 | €234,287 | +€218,053 | +1343.2% |
| Deferred charges and accrued income | 490/1 | - | €1,653 | +€1,653 | |
| Total equity and liabilities | 10/49 | €241,035 | €335,782 | +€94,747 | +39.3% |
| Equity | 10/15 | €212,432 | €289,427 | +€76,995 | +36.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Uncalled capital | 101 | €13,800 | €13,800 | = | 0.0% |
| Reserves | 13 | €203,000 | €279,000 | +€76,000 | +37.4% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €201,000 | €277,000 | +€76,000 | +37.8% |
| Profit (loss) carried forward | 14 | €3,232 | €4,227 | +€995 | +30.8% |
| Amounts payable | 17/49 | €28,603 | €46,355 | +€17,752 | +62.1% |
| Amounts payable within one year | 42/48 | €28,603 | €46,355 | +€17,752 | +62.1% |
| Trade debts | 44 | €4,018 | €28,766 | +€24,748 | +616.0% |
| Suppliers | 440/4 | €4,018 | €28,766 | +€24,748 | +616.0% |
| Taxes, remuneration and social security | 45 | €24,585 | €17,565 | -€7,020 | -28.6% |
| Taxes | 450/3 | €24,585 | €15,820 | -€8,766 | -35.7% |
| Remuneration and social security | 454/9 | - | €1,746 | +€1,746 | |
| Other amounts payable | 47/48 | - | €24 | +€24 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,562 | €4,791 | +€2,229 | +87.0% |
| Other operating charges | 640/8 | €1,086 | €1,177 | +€91 | +8.4% |
| Non-recurring operating charges | 66A | - | €689 | +€689 | |
| Gross operating margin | 9900 | €116,018 | €114,664 | -€1,355 | -1.2% |
| Operating profit (loss) | 9901 | €112,370 | €108,007 | -€4,363 | -3.9% |
| Financial income | 75/76B | €3,979 | €8,825 | +€4,846 | +121.8% |
| Recurring financial income | 75 | €3,979 | €8,825 | +€4,846 | +121.8% |
| Financial charges | 65/66B | €35 | €1,111 | +€1,076 | +3084.9% |
| Recurring financial charges | 65 | €35 | €1,111 | +€1,076 | +3084.9% |
| Profit (loss) for the period before taxes | 9903 | €116,315 | €115,721 | -€593 | -0.5% |
| Income taxes | 67/77 | €38,481 | €38,726 | +€245 | +0.6% |
| Profit (loss) for the period | 9904 | €77,834 | €76,995 | -€838 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €77,834 | €76,995 | -€838 | -1.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.