Jennes Plus: 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.
Jennes Plus
Largest movements
- Cash -€73,931
down €73,931 (-69.5%), from €106,429 to €32,498
mainly Contributions, distributions and other (-€80,000) and Receivables within one year (-€14,960)
- Receivables within one year +€14,960
up €14,960 (+132.7%), from €11,277 to €26,237
of which Trade receivables: +€14,094
- Reserves -€64,410
down €64,410 (-56.3%), from €114,370 to €49,960
- Trade debts +€5,261
new in 2025: €5,261
- Gross operating margin -€6,677
down €6,677 (-21.4%), from €31,202 to €24,525
- Financial charges -€402
down €402 (-31.9%), from €1,260 to €858
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 | €121,858 | €62,337 | -€59,522 | -48.8% |
| Fixed assets | 21/28 | €2,503 | €2,082 | -€420 | -16.8% |
| Tangible fixed assets | 22/27 | €2,503 | €2,082 | -€420 | -16.8% |
| Plant, machinery and equipment | 23 | €1,036 | €1,146 | +€110 | +10.6% |
| Furniture and vehicles | 24 | €1,467 | €937 | -€530 | -36.1% |
| Current assets | 29/58 | €119,356 | €60,254 | -€59,101 | -49.5% |
| Amounts receivable within one year | 40/41 | €11,277 | €26,237 | +€14,960 | +132.7% |
| Trade receivables | 40 | €8,543 | €22,636 | +€14,094 | +165.0% |
| Other amounts receivable | 41 | €2,734 | €3,601 | +€867 | +31.7% |
| Cash at bank and in hand | 54/58 | €106,429 | €32,498 | -€73,931 | -69.5% |
| Deferred charges and accrued income | 490/1 | €1,650 | €1,519 | -€130 | -7.9% |
| Total equity and liabilities | 10/49 | €121,858 | €62,337 | -€59,522 | -48.8% |
| Equity | 10/15 | €115,370 | €50,960 | -€64,410 | -55.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €114,370 | €49,960 | -€64,410 | -56.3% |
| Distributable reserves | 133 | €114,370 | €49,960 | -€64,410 | -56.3% |
| Amounts payable | 17/49 | €6,488 | €11,377 | +€4,889 | +75.3% |
| Amounts payable within one year | 42/48 | €6,488 | €11,377 | +€4,889 | +75.3% |
| Trade debts | 44 | - | €5,261 | +€5,261 | |
| Suppliers | 440/4 | - | €5,261 | +€5,261 | |
| Taxes, remuneration and social security | 45 | €3,611 | €3,220 | -€391 | -10.8% |
| Taxes | 450/3 | €3,611 | €3,220 | -€391 | -10.8% |
| Other amounts payable | 47/48 | €2,878 | €2,896 | +€19 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,770 | €1,535 | -€234 | -13.3% |
| Other operating charges | 640/8 | €440 | €400 | -€41 | -9.2% |
| Gross operating margin | 9900 | €31,202 | €24,525 | -€6,677 | -21.4% |
| Operating profit (loss) | 9901 | €28,992 | €22,590 | -€6,402 | -22.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +200.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200.0% |
| Financial charges | 65/66B | €1,260 | €858 | -€402 | -31.9% |
| Recurring financial charges | 65 | €1,260 | €858 | -€402 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €27,731 | €21,732 | -€6,000 | -21.6% |
| Income taxes | 67/77 | €6,276 | €6,142 | -€134 | -2.1% |
| Profit (loss) for the period | 9904 | €21,456 | €15,590 | -€5,866 | -27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,456 | €15,590 | -€5,866 | -27.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.