JENNI - PARTNERS: 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.
JENNI - PARTNERS
Largest movements
- Stocks and contracts -€28,724
down €28,724 (-27.6%), from €103,969 to €75,245
- Tangible fixed assets -€2,551
down €2,551 (-38.3%), from €6,654 to €4,103
of which Furniture and vehicles: -€2,038
- Profit (loss) carried forward -€33,215
down €33,215 (-93.9%), from -€35,375 to -€68,590
- Other debts +€2,370
up €2,370 (+2.1%), from €111,704 to €114,074
- Gross operating margin -€36,711
down €36,711, from €7,449 to -€29,262
- Depreciation -€2,333
down €2,333 (-47.8%), from €4,884 to €2,551
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Taxes -€306
no longer reported in 2025 (was €306)
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 | €117,750 | €85,946 | -€31,804 | -27.0% |
| Fixed assets | 21/28 | €6,894 | €4,343 | -€2,551 | -37.0% |
| Tangible fixed assets | 22/27 | €6,654 | €4,103 | -€2,551 | -38.3% |
| Furniture and vehicles | 24 | €2,038 | - | -€2,038 | |
| Other tangible fixed assets | 26 | €4,615 | €4,103 | -€513 | -11.1% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €110,855 | €81,602 | -€29,253 | -26.4% |
| Stocks and contracts in progress | 3 | €103,969 | €75,245 | -€28,724 | -27.6% |
| Stocks | 30/36 | €103,969 | €75,245 | -€28,724 | -27.6% |
| Amounts receivable within one year | 40/41 | €620 | - | -€620 | |
| Trade receivables | 40 | €620 | - | -€620 | |
| Cash at bank and in hand | 54/58 | €6,267 | €6,357 | +€90 | +1.4% |
| Total equity and liabilities | 10/49 | €117,750 | €85,946 | -€31,804 | -27.0% |
| Equity | 10/15 | -€21,621 | -€54,837 | -€33,215 | -154% |
| Contributions | 10/11 | €12,397 | €12,397 | = | 0.0% |
| Reserves | 13 | €1,356 | €1,356 | = | 0.0% |
| Distributable reserves | 133 | €1,356 | €1,356 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,375 | -€68,590 | -€33,215 | -93.9% |
| Amounts payable | 17/49 | €139,371 | €140,782 | +€1,411 | +1.0% |
| Amounts payable within one year | 42/48 | €139,371 | €140,782 | +€1,411 | +1.0% |
| Financial debts | 43 | €6,675 | €6,916 | +€241 | +3.6% |
| Credit institutions | 430/8 | €6,675 | €6,916 | +€241 | +3.6% |
| Trade debts | 44 | €17,933 | €17,017 | -€916 | -5.1% |
| Suppliers | 440/4 | €17,933 | €17,017 | -€916 | -5.1% |
| Taxes, remuneration and social security | 45 | €3,059 | €2,775 | -€284 | -9.3% |
| Taxes | 450/3 | €3,059 | €2,775 | -€284 | -9.3% |
| Other amounts payable | 47/48 | €111,704 | €114,074 | +€2,370 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,884 | €2,551 | -€2,333 | -47.8% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €7,449 | -€29,262 | -€36,711 | |
| Operating profit (loss) | 9901 | €2,178 | -€31,813 | -€33,991 | |
| Financial charges | 65/66B | €1,441 | €1,402 | -€39 | -2.7% |
| Recurring financial charges | 65 | €1,441 | €1,402 | -€39 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €737 | -€33,215 | -€33,952 | |
| Income taxes | 67/77 | €306 | - | -€306 | |
| Profit (loss) for the period | 9904 | €431 | -€33,215 | -€33,646 | |
| Profit (loss) for the period to be appropriated | 9905 | €431 | -€33,215 | -€33,646 |
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.