Jenne Cortens: 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.
Jenne Cortens
Largest movements
- Cash +€11,053
up €11,053 (+40.0%), from €27,634 to €38,687
mainly Net result for the year (+€13,331) and Tax, wage and social debts (+€4,965)
- Receivables within one year +€7,551
up €7,551 (+145%), from €5,214 to €12,765
of which Other amounts receivable: +€12,765
- Profit (loss) carried forward +€13,331
up €13,331 (+55.1%), from €24,212 to €37,543
- Tax, wage and social debts +€4,965
up €4,965 (+56.4%), from €8,810 to €13,775
- Gross operating margin -€13,378
down €13,378 (-43.4%), from €30,853 to €17,475
- Taxes -€2,479
down €2,479 (-40.4%), from €6,131 to €3,652
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 | €33,562 | €51,758 | +€18,196 | +54.2% |
| Fixed assets | 21/28 | €714 | €306 | -€408 | -57.1% |
| Tangible fixed assets | 22/27 | €714 | €306 | -€408 | -57.1% |
| Plant, machinery and equipment | 23 | €714 | €306 | -€408 | -57.1% |
| Current assets | 29/58 | €32,848 | €51,452 | +€18,604 | +56.6% |
| Amounts receivable within one year | 40/41 | €5,214 | €12,765 | +€7,551 | +145% |
| Trade receivables | 40 | €5,214 | - | -€5,214 | |
| Other amounts receivable | 41 | - | €12,765 | +€12,765 | |
| Cash at bank and in hand | 54/58 | €27,634 | €38,687 | +€11,053 | +40.0% |
| Total equity and liabilities | 10/49 | €33,562 | €51,758 | +€18,196 | +54.2% |
| Equity | 10/15 | €24,312 | €37,643 | +€13,331 | +54.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,212 | €37,543 | +€13,331 | +55.1% |
| Amounts payable | 17/49 | €9,250 | €14,115 | +€4,865 | +52.6% |
| Amounts payable within one year | 42/48 | €9,250 | €14,115 | +€4,865 | +52.6% |
| Trade debts | 44 | €424 | €340 | -€84 | -19.8% |
| Suppliers | 440/4 | €424 | €340 | -€84 | -19.8% |
| Taxes, remuneration and social security | 45 | €8,810 | €13,775 | +€4,965 | +56.4% |
| Taxes | 450/3 | €8,810 | €13,775 | +€4,965 | +56.4% |
| Other amounts payable | 47/48 | €16 | - | -€16 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €510 | €408 | -€102 | -20.0% |
| Gross operating margin | 9900 | €30,853 | €17,475 | -€13,378 | -43.4% |
| Operating profit (loss) | 9901 | €30,343 | €17,067 | -€13,276 | -43.8% |
| Financial charges | 65/66B | - | €84 | +€84 | |
| Recurring financial charges | 65 | - | €84 | +€84 | |
| Profit (loss) for the period before taxes | 9903 | €30,343 | €16,983 | -€13,360 | -44.0% |
| Income taxes | 67/77 | €6,131 | €3,652 | -€2,479 | -40.4% |
| Profit (loss) for the period | 9904 | €24,212 | €13,331 | -€10,881 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,212 | €13,331 | -€10,881 | -44.9% |
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 24 October 2026 via checked.be.