Jennika: 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.
Jennika
Largest movements
- Stocks and contracts +€20,260
up €20,260 (+48.8%), from €41,521 to €61,781
- Receivables within one year +€7,519
up €7,519 (+38.2%), from €19,692 to €27,211
of which Other amounts receivable: +€7,512
- Cash +€3,274
up €3,274 (+19.5%), from €16,816 to €20,090
mainly Trade debts (+€24,135) and Net result for the year (+€8,770)
- Tangible fixed assets -€3,007
down €3,007 (-89.3%), from €3,368 to €360
of which Furniture and vehicles: -€2,854
- Trade debts +€24,135
up €24,135 (+225%), from €10,729 to €34,864
- Profit (loss) carried forward +€8,770
up €8,770 (+19.4%), from €45,244 to €54,014
- Debts after one year -€3,086
down €3,086 (-39.8%), from €7,749 to €4,663
- Current portion of long-term debt -€2,518
down €2,518 (-44.9%), from €5,604 to €3,086
- Depreciation -€2,687
down €2,687 (-47.2%), from €5,694 to €3,007
- Financial charges +€2,664
up €2,664 (+27.9%), from €9,553 to €12,217
- Gross operating margin +€1,280
up €1,280 (+4.8%), from €26,807 to €28,087
- Other operating charges +€456
up €456 (+34.7%), from €1,313 to €1,770
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 | €89,428 | €117,662 | +€28,234 | +31.6% |
| Fixed assets | 21/28 | €10,168 | €7,160 | -€3,007 | -29.6% |
| Tangible fixed assets | 22/27 | €3,368 | €360 | -€3,007 | -89.3% |
| Plant, machinery and equipment | 23 | €513 | €360 | -€153 | -29.8% |
| Furniture and vehicles | 24 | €2,854 | €0 | -€2,854 | -100% |
| Financial fixed assets | 28 | €6,800 | €6,800 | = | 0.0% |
| Current assets | 29/58 | €79,260 | €110,501 | +€31,241 | +39.4% |
| Stocks and contracts in progress | 3 | €41,521 | €61,781 | +€20,260 | +48.8% |
| Stocks | 30/36 | €41,521 | €61,781 | +€20,260 | +48.8% |
| Amounts receivable within one year | 40/41 | €19,692 | €27,211 | +€7,519 | +38.2% |
| Trade receivables | 40 | €63 | €70 | +€7 | +11.6% |
| Other amounts receivable | 41 | €19,629 | €27,141 | +€7,512 | +38.3% |
| Cash at bank and in hand | 54/58 | €16,816 | €20,090 | +€3,274 | +19.5% |
| Deferred charges and accrued income | 490/1 | €1,232 | €1,419 | +€187 | +15.2% |
| Total equity and liabilities | 10/49 | €89,428 | €117,662 | +€28,234 | +31.6% |
| Equity | 10/15 | €54,444 | €63,614 | +€9,170 | +16.8% |
| Contributions | 10/11 | €9,200 | €9,600 | +€400 | +4.3% |
| Profit (loss) carried forward | 14 | €45,244 | €54,014 | +€8,770 | +19.4% |
| Amounts payable | 17/49 | €34,984 | €54,047 | +€19,063 | +54.5% |
| Amounts payable after more than one year | 17 | €7,749 | €4,663 | -€3,086 | -39.8% |
| Financial debts | 170/4 | €7,749 | €4,663 | -€3,086 | -39.8% |
| Amounts payable within one year | 42/48 | €27,235 | €49,384 | +€22,149 | +81.3% |
| Current portion of amounts payable after more than one year | 42 | €5,604 | €3,086 | -€2,518 | -44.9% |
| Trade debts | 44 | €10,729 | €34,864 | +€24,135 | +225% |
| Suppliers | 440/4 | €10,729 | €34,864 | +€24,135 | +225% |
| Taxes, remuneration and social security | 45 | €10,902 | €11,434 | +€532 | +4.9% |
| Taxes | 450/3 | €9,586 | €6,824 | -€2,762 | -28.8% |
| Remuneration and social security | 454/9 | €1,316 | €4,610 | +€3,294 | +250% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,694 | €3,007 | -€2,687 | -47.2% |
| Other operating charges | 640/8 | €1,313 | €1,770 | +€456 | +34.7% |
| Gross operating margin | 9900 | €26,807 | €28,087 | +€1,280 | +4.8% |
| Operating profit (loss) | 9901 | €19,800 | €23,310 | +€3,510 | +17.7% |
| Financial income | 75/76B | €1,074 | €1,188 | +€114 | +10.6% |
| Recurring financial income | 75 | €1,074 | €1,188 | +€114 | +10.6% |
| Financial charges | 65/66B | €9,553 | €12,217 | +€2,664 | +27.9% |
| Recurring financial charges | 65 | €9,553 | €12,217 | +€2,664 | +27.9% |
| Profit (loss) for the period before taxes | 9903 | €11,321 | €12,281 | +€960 | +8.5% |
| Income taxes | 67/77 | €3,313 | €3,511 | +€198 | +6.0% |
| Profit (loss) for the period | 9904 | €8,008 | €8,770 | +€763 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,008 | €8,770 | +€763 | +9.5% |
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 15 October 2026 via checked.be.