JENNEN CINDY: 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.
JENNEN CINDY
Largest movements
- Current investments +€78,250
up €78,250 (+17.9%), from €438,213 to €516,463
- Cash +€10,814
up €10,814 (+74.6%), from €14,502 to €25,316
mainly Net result for the year (+€99,384) and Tax, wage and social debts (+€10,000)
- Reserves +€73,069
up €73,069 (+18.4%), from €396,697 to €469,766
- Tax, wage and social debts +€10,000
up €10,000 (+35.7%), from €28,019 to €38,019
of which Taxes: +€8,948
- Gross operating margin +€12,076
up €12,076 (+9.4%), from €128,863 to €140,938
- Taxes +€6,882
up €6,882 (+19.9%), from €34,657 to €41,540
- Financial income +€2,057
up €2,057 (+178%), from €1,158 to €3,215
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 | €457,810 | €549,209 | +€91,399 | +20.0% |
| Fixed assets | 21/28 | €5,095 | €7,430 | +€2,335 | +45.8% |
| Tangible fixed assets | 22/27 | €5,095 | €7,430 | +€2,335 | +45.8% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €4,706 | €3,058 | -€1,648 | -35.0% |
| Furniture and vehicles | 24 | €389 | €4,373 | +€3,983 | +1,023% |
| Current assets | 29/58 | €452,714 | €541,779 | +€89,064 | +19.7% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €438,213 | €516,463 | +€78,250 | +17.9% |
| Cash at bank and in hand | 54/58 | €14,502 | €25,316 | +€10,814 | +74.6% |
| Total equity and liabilities | 10/49 | €457,810 | €549,209 | +€91,399 | +20.0% |
| Equity | 10/15 | €415,297 | €488,366 | +€73,069 | +17.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €396,697 | €469,766 | +€73,069 | +18.4% |
| Distributable reserves | 133 | €396,697 | €469,766 | +€73,069 | +18.4% |
| Amounts payable | 17/49 | €42,512 | €60,843 | +€18,331 | +43.1% |
| Amounts payable within one year | 42/48 | €42,512 | €60,843 | +€18,331 | +43.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €5,666 | €9,193 | +€3,527 | +62.3% |
| Suppliers | 440/4 | €5,666 | €9,193 | +€3,527 | +62.3% |
| Taxes, remuneration and social security | 45 | €28,019 | €38,019 | +€10,000 | +35.7% |
| Taxes | 450/3 | €28,019 | €36,967 | +€8,948 | +31.9% |
| Remuneration and social security | 454/9 | €0 | €1,052 | +€1,052 | +10,521,600% |
| Other amounts payable | 47/48 | €8,828 | €13,631 | +€4,803 | +54.4% |
| Non-recurring operating income | 76A | €21,389 | - | -€21,389 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,093 | €2,520 | +€427 | +20.4% |
| Other operating charges | 640/8 | €118 | €423 | +€305 | +258% |
| Gross operating margin | 9900 | €128,863 | €140,938 | +€12,076 | +9.4% |
| Operating profit (loss) | 9901 | €126,652 | €137,996 | +€11,344 | +9.0% |
| Financial income | 75/76B | €1,158 | €3,215 | +€2,057 | +178% |
| Recurring financial income | 75 | €1,158 | €3,215 | +€2,057 | +178% |
| Financial charges | 65/66B | €335 | €287 | -€48 | -14.4% |
| Recurring financial charges | 65 | €335 | €287 | -€48 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €127,475 | €140,924 | +€13,449 | +10.6% |
| Income taxes | 67/77 | €34,657 | €41,540 | +€6,882 | +19.9% |
| Profit (loss) for the period | 9904 | €92,817 | €99,384 | +€6,567 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €92,817 | €99,384 | +€6,567 | +7.1% |
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 26 October 2026 via checked.be.