Jennequin Côme: 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.
Jennequin Côme
Largest movements
- Tangible fixed assets +€22,568
up €22,568 (+217.3%), from €10,386 to €32,954
of which Land and buildings: +€23,272
- Cash -€12,692
down €12,692 (-80.7%), from €15,733 to €3,041
- Other debts +€9,691
up €9,691 (+1228.3%), from €789 to €10,480
- Tax, wage and social debts +€1,560
new in 2025: €1,560
- Trade debts -€1,001
down €1,001 (-91.8%), from €1,091 to €90
- Profit (loss) carried forward -€609
down €609 (-204.4%), from -€298 to -€907
- Purchases and services +€12,506
up €12,506 (+420.7%), from €2,973 to €15,479
- Depreciation +€5,887
new in 2025: €5,887
- Gross operating margin +€4,963
up €4,963 (+66.9%), from €7,421 to €12,384
- Taxes +€1,560
new in 2025: €1,560
- Financial charges -€638
down €638 (-81.9%), from €779 to €141
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,082 | €48,723 | +€9,641 | +24.7% |
| Fixed assets | 21/28 | €10,386 | €32,954 | +€22,568 | +217.3% |
| Tangible fixed assets | 22/27 | €10,386 | €32,954 | +€22,568 | +217.3% |
| Land and buildings | 22 | €4,846 | €28,118 | +€23,272 | +480.2% |
| Plant, machinery and equipment | 23 | €2,450 | €3,473 | +€1,023 | +41.8% |
| Furniture and vehicles | 24 | €3,090 | €1,363 | -€1,727 | -55.9% |
| Current assets | 29/58 | €28,696 | €15,769 | -€12,927 | -45.0% |
| Stocks and contracts in progress | 3 | €10,450 | €10,450 | = | 0.0% |
| Stocks | 30/36 | €10,450 | €10,450 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,513 | €2,278 | -€235 | -9.4% |
| Trade receivables | 40 | €1,407 | €2,266 | +€859 | +61.1% |
| Other amounts receivable | 41 | €1,106 | €12 | -€1,094 | -98.9% |
| Cash at bank and in hand | 54/58 | €15,733 | €3,041 | -€12,692 | -80.7% |
| Total equity and liabilities | 10/49 | €39,082 | €48,723 | +€9,641 | +24.7% |
| Equity | 10/15 | €14,702 | €14,093 | -€609 | -4.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€298 | -€907 | -€609 | -204.4% |
| Amounts payable | 17/49 | €24,380 | €34,630 | +€10,250 | +42.0% |
| Amounts payable within one year | 42/48 | €24,380 | €34,630 | +€10,250 | +42.0% |
| Current portion of amounts payable after more than one year | 42 | €22,500 | €22,500 | = | 0.0% |
| Trade debts | 44 | €1,091 | €90 | -€1,001 | -91.8% |
| Suppliers | 440/4 | €1,091 | €90 | -€1,001 | -91.8% |
| Taxes, remuneration and social security | 45 | - | €1,560 | +€1,560 | |
| Taxes | 450/3 | - | €1,560 | +€1,560 | |
| Other amounts payable | 47/48 | €789 | €10,480 | +€9,691 | +1228.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,973 | €15,479 | +€12,506 | +420.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,887 | +€5,887 | |
| Other operating charges | 640/8 | €384 | €380 | -€4 | -1.0% |
| Gross operating margin | 9900 | €7,421 | €12,384 | +€4,963 | +66.9% |
| Operating profit (loss) | 9901 | €7,037 | €6,117 | -€920 | -13.1% |
| Financial charges | 65/66B | €779 | €141 | -€638 | -81.9% |
| Recurring financial charges | 65 | €779 | €141 | -€638 | -81.9% |
| Profit (loss) for the period before taxes | 9903 | €6,258 | €5,976 | -€282 | -4.5% |
| Income taxes | 67/77 | - | €1,560 | +€1,560 | |
| Profit (loss) for the period | 9904 | €6,258 | €4,416 | -€1,842 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,258 | €4,416 | -€1,842 | -29.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.