JENO: 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.
JENO
Largest movements
- Receivables within one year +€124,326
up €124,326 (+21.5%), from €577,330 to €701,656
of which Other amounts receivable: +€125,256
- Cash +€14,755
up €14,755 (+207%), from €7,115 to €21,870
mainly Net result for the year (+€119,180) and Trade debts (+€67,154)
- Reserves +€119,180
up €119,180 (+30.3%), from €393,504 to €512,684
of which Distributable reserves: +€119,180
- Trade debts +€67,154
up €67,154 (+480%), from €13,989 to €81,143
- Other debts -€49,693
down €49,693 (-62.1%), from €79,995 to €30,302
- Tax, wage and social debts +€10,627
up €10,627 (+14.2%), from €74,812 to €85,439
- Current portion of long-term debt -€10,551
down €10,551 (-100%), from €10,551 to €0
- Taxes +€38,404
up €38,404 (+469%), from €8,187 to €46,591
- Financial income +€9,527
up €9,527 (+40.8%), from €23,331 to €32,859
- Gross operating margin +€5,141
up €5,141 (+3.7%), from €140,065 to €145,206
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €591,401 | €728,118 | +€136,717 | +23.1% |
| Fixed assets | 21/28 | €5,980 | €3,016 | -€2,964 | -49.6% |
| Tangible fixed assets | 22/27 | €5,980 | €3,016 | -€2,964 | -49.6% |
| Furniture and vehicles | 24 | €1,472 | €2,793 | +€1,321 | +89.7% |
| Leasing and similar rights | 25 | €4,508 | €222 | -€4,285 | -95.1% |
| Current assets | 29/58 | €585,421 | €725,102 | +€139,682 | +23.9% |
| Amounts receivable within one year | 40/41 | €577,330 | €701,656 | +€124,326 | +21.5% |
| Trade receivables | 40 | €72,467 | €71,537 | -€930 | -1.3% |
| Other amounts receivable | 41 | €504,863 | €630,119 | +€125,256 | +24.8% |
| Cash at bank and in hand | 54/58 | €7,115 | €21,870 | +€14,755 | +207% |
| Deferred charges and accrued income | 490/1 | €975 | €1,576 | +€601 | +61.6% |
| Total equity and liabilities | 10/49 | €591,401 | €728,118 | +€136,717 | +23.1% |
| Equity | 10/15 | €412,054 | €531,234 | +€119,180 | +28.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €393,504 | €512,684 | +€119,180 | +30.3% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €391,649 | €510,829 | +€119,180 | +30.4% |
| Amounts payable | 17/49 | €179,347 | €196,884 | +€17,537 | +9.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €179,347 | €196,884 | +€17,537 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €10,551 | €0 | -€10,551 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €13,989 | €81,143 | +€67,154 | +480% |
| Suppliers | 440/4 | €13,989 | €81,143 | +€67,154 | +480% |
| Taxes, remuneration and social security | 45 | €74,812 | €85,439 | +€10,627 | +14.2% |
| Taxes | 450/3 | €74,812 | €85,439 | +€10,627 | +14.2% |
| Other amounts payable | 47/48 | €79,995 | €30,302 | -€49,693 | -62.1% |
| Non-recurring operating income | 76A | €8,589 | €0 | -€8,589 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,905 | €5,284 | +€379 | +7.7% |
| Other operating charges | 640/8 | €3,770 | €3,941 | +€171 | +4.5% |
| Gross operating margin | 9900 | €140,065 | €145,206 | +€5,141 | +3.7% |
| Operating profit (loss) | 9901 | €131,389 | €135,981 | +€4,592 | +3.5% |
| Financial income | 75/76B | €23,331 | €32,859 | +€9,527 | +40.8% |
| Recurring financial income | 75 | €23,331 | €32,859 | +€9,527 | +40.8% |
| Financial charges | 65/66B | €3,142 | €3,068 | -€74 | -2.3% |
| Recurring financial charges | 65 | €3,142 | €3,068 | -€74 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €151,578 | €165,771 | +€14,193 | +9.4% |
| Income taxes | 67/77 | €8,187 | €46,591 | +€38,404 | +469% |
| Profit (loss) for the period | 9904 | €143,391 | €119,180 | -€24,211 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €143,391 | €119,180 | -€24,211 | -16.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.