JENNS: 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.
JENNS
Largest movements
- Cash +€92,507
up €92,507 (+131.2%), from €70,488 to €162,994
mainly Net result for the year (+€81,522) and Tax, wage and social debts (+€26,240)
- Tangible fixed assets +€39,170
up €39,170 (+65.2%), from €60,046 to €99,216
of which Other tangible fixed assets: +€52,915
- Current investments +€33,025
new in 2025: €33,025
- Receivables within one year -€22,809
down €22,809 (-52.9%), from €43,124 to €20,316
of which Trade receivables: -€23,321
- Profit (loss) carried forward +€81,522
up €81,522 (+63.6%), from €128,166 to €209,689
- Tax, wage and social debts +€26,240
up €26,240 (+76.1%), from €34,500 to €60,740
- Debts after one year +€16,606
up €16,606 (+41.0%), from €40,505 to €57,111
- Current portion of long-term debt +€13,978
up €13,978 (+101.5%), from €13,770 to €27,747
- Gross operating margin +€5,309
up €5,309 (+4.2%), from €126,100 to €131,409
- Depreciation +€2,753
up €2,753 (+18.3%), from €15,063 to €17,816
- Taxes +€1,653
up €1,653 (+7.0%), from €23,704 to €25,357
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 | €221,503 | €363,753 | +€142,250 | +64.2% |
| Fixed assets | 21/28 | €60,046 | €99,216 | +€39,170 | +65.2% |
| Tangible fixed assets | 22/27 | €60,046 | €99,216 | +€39,170 | +65.2% |
| Plant, machinery and equipment | 23 | €2,778 | €2,169 | -€609 | -21.9% |
| Furniture and vehicles | 24 | €5,653 | €6,762 | +€1,109 | +19.6% |
| Leasing and similar rights | 25 | €51,615 | €37,370 | -€14,245 | -27.6% |
| Other tangible fixed assets | 26 | - | €52,915 | +€52,915 | |
| Current assets | 29/58 | €161,457 | €264,538 | +€103,080 | +63.8% |
| Amounts receivable within one year | 40/41 | €43,124 | €20,316 | -€22,809 | -52.9% |
| Trade receivables | 40 | €43,124 | €19,804 | -€23,321 | -54.1% |
| Other amounts receivable | 41 | €0 | €512 | +€512 | |
| Current investments | 50/53 | - | €33,025 | +€33,025 | |
| Cash at bank and in hand | 54/58 | €70,488 | €162,994 | +€92,507 | +131.2% |
| Deferred charges and accrued income | 490/1 | €47,845 | €48,202 | +€357 | +0.7% |
| Total equity and liabilities | 10/49 | €221,503 | €363,753 | +€142,250 | +64.2% |
| Equity | 10/15 | €130,166 | €211,689 | +€81,522 | +62.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,166 | €209,689 | +€81,522 | +63.6% |
| Amounts payable | 17/49 | €91,337 | €152,065 | +€60,728 | +66.5% |
| Amounts payable after more than one year | 17 | €40,505 | €57,111 | +€16,606 | +41.0% |
| Financial debts | 170/4 | €40,505 | €57,111 | +€16,606 | +41.0% |
| Amounts payable within one year | 42/48 | €50,832 | €94,875 | +€44,042 | +86.6% |
| Current portion of amounts payable after more than one year | 42 | €13,770 | €27,747 | +€13,978 | +101.5% |
| Financial debts | 43 | €286 | €746 | +€460 | +160.4% |
| Credit institutions | 430/8 | €286 | €746 | +€460 | +160.4% |
| Trade debts | 44 | €1,226 | €4,682 | +€3,457 | +282.1% |
| Suppliers | 440/4 | €1,226 | €4,682 | +€3,457 | +282.1% |
| Taxes, remuneration and social security | 45 | €34,500 | €60,740 | +€26,240 | +76.1% |
| Taxes | 450/3 | €34,500 | €60,740 | +€26,240 | +76.1% |
| Other amounts payable | 47/48 | €1,050 | €959 | -€91 | -8.7% |
| Accrued charges and deferred income | 492/3 | €0 | €79 | +€79 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,063 | €17,816 | +€2,753 | +18.3% |
| Other operating charges | 640/8 | €1,179 | €1,021 | -€159 | -13.5% |
| Gross operating margin | 9900 | €126,100 | €131,409 | +€5,309 | +4.2% |
| Operating profit (loss) | 9901 | €109,858 | €112,572 | +€2,714 | +2.5% |
| Financial income | 75/76B | €21 | €863 | +€842 | +4005.3% |
| Recurring financial income | 75 | €21 | €863 | +€842 | +4005.3% |
| Financial charges | 65/66B | €6,472 | €6,556 | +€84 | +1.3% |
| Recurring financial charges | 65 | €6,472 | €6,556 | +€84 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €103,406 | €106,879 | +€3,473 | +3.4% |
| Income taxes | 67/77 | €23,704 | €25,357 | +€1,653 | +7.0% |
| Profit (loss) for the period | 9904 | €79,702 | €81,522 | +€1,820 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €79,702 | €81,522 | +€1,820 | +2.3% |
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 6 October 2026 via checked.be.