JENNY STAR: 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.
JENNY STAR
Largest movements
- Cash +€26,611
up €26,611 (+15,724%), from €169 to €26,780
mainly Net result for the year (+€39,911) and Tax, wage and social debts (+€11,988)
- Tangible fixed assets +€25,496
up €25,496 (+420%), from €6,064 to €31,559
of which Furniture and vehicles: +€14,482
- Receivables within one year -€1,176
down €1,176 (-64.3%), from €1,830 to €654
of which Other amounts receivable: -€1,218
- Deferred charges and accrued income -€822
no longer reported in 2025 (was €822)
- Profit (loss) carried forward +€39,911
up €39,911, from -€3,679 to €36,233
- Tax, wage and social debts +€11,988
new in 2025: €11,988
of which Taxes: +€9,558
- Other debts -€5,130
down €5,130 (-52.9%), from €9,693 to €4,563
- Trade debts +€3,239
up €3,239 (+769%), from €421 to €3,660
- Gross operating margin +€75,482
up €75,482, from -€2,688 to €72,794
- Staff costs +€13,342
new in 2025: €13,342
- Taxes +€9,558
new in 2025: €9,558
- Depreciation +€6,821
up €6,821 (+1,245%), from €548 to €7,369
- Other operating charges +€1,977
up €1,977 (+462%), from €427 to €2,404
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 | €8,885 | €58,994 | +€50,108 | +564% |
| Fixed assets | 21/28 | €6,064 | €31,559 | +€25,496 | +420% |
| Tangible fixed assets | 22/27 | €6,064 | €31,559 | +€25,496 | +420% |
| Plant, machinery and equipment | 23 | - | €11,014 | +€11,014 | |
| Furniture and vehicles | 24 | €6,064 | €20,545 | +€14,482 | +239% |
| Current assets | 29/58 | €2,822 | €27,434 | +€24,613 | +872% |
| Amounts receivable within one year | 40/41 | €1,830 | €654 | -€1,176 | -64.3% |
| Trade receivables | 40 | - | €41 | +€41 | |
| Other amounts receivable | 41 | €1,830 | €613 | -€1,218 | -66.5% |
| Cash at bank and in hand | 54/58 | €169 | €26,780 | +€26,611 | +15,724% |
| Deferred charges and accrued income | 490/1 | €822 | - | -€822 | |
| Total equity and liabilities | 10/49 | €8,885 | €58,994 | +€50,108 | +564% |
| Equity | 10/15 | -€1,679 | €38,233 | +€39,911 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,679 | €36,233 | +€39,911 | |
| Amounts payable | 17/49 | €10,564 | €20,761 | +€10,197 | +96.5% |
| Amounts payable within one year | 42/48 | €10,114 | €20,211 | +€10,097 | +99.8% |
| Trade debts | 44 | €421 | €3,660 | +€3,239 | +769% |
| Suppliers | 440/4 | €421 | €3,660 | +€3,239 | +769% |
| Taxes, remuneration and social security | 45 | - | €11,988 | +€11,988 | |
| Taxes | 450/3 | - | €9,558 | +€9,558 | |
| Remuneration and social security | 454/9 | - | €2,431 | +€2,431 | |
| Other amounts payable | 47/48 | €9,693 | €4,563 | -€5,130 | -52.9% |
| Accrued charges and deferred income | 492/3 | €450 | €550 | +€100 | +22.2% |
| Remuneration, social security and pensions | 62 | - | €13,342 | +€13,342 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €548 | €7,369 | +€6,821 | +1,245% |
| Other operating charges | 640/8 | €427 | €2,404 | +€1,977 | +462% |
| Gross operating margin | 9900 | -€2,688 | €72,794 | +€75,482 | |
| Operating profit (loss) | 9901 | -€3,664 | €49,679 | +€53,343 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €15 | €211 | +€196 | +1,308% |
| Recurring financial charges | 65 | €15 | €211 | +€196 | +1,308% |
| Profit (loss) for the period before taxes | 9903 | -€3,679 | €49,469 | +€53,147 | |
| Income taxes | 67/77 | - | €9,558 | +€9,558 | |
| Profit (loss) for the period | 9904 | -€3,679 | €39,911 | +€43,590 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,679 | €39,911 | +€43,590 |
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 18 October 2026 via checked.be.