JENODK: 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.
JENODK
Largest movements
- Receivables within one year +€19,559
up €19,559 (+202%), from €9,703 to €29,261
of which Trade receivables: +€19,981
- Cash +€17,623
up €17,623 (+20.1%), from €87,845 to €105,469
mainly Net result for the year (+€48,218) and Depreciation (+€981)
- Reserves +€48,218
up €48,218 (+81.4%), from €59,216 to €107,434
- Tax, wage and social debts -€6,243
down €6,243 (-23.2%), from €26,890 to €20,647
- Other debts -€3,084
down €3,084 (-39.4%), from €7,824 to €4,740
- Gross operating margin -€22,639
down €22,639 (-25.7%), from €88,026 to €65,387
- Taxes -€8,104
down €8,104 (-38.1%), from €21,266 to €13,162
- Other operating charges -€1,341
down €1,341 (-56.5%), from €2,372 to €1,031
- Financial charges -€931
down €931 (-31.8%), from €2,926 to €1,995
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 | €100,145 | €136,842 | +€36,698 | +36.6% |
| Fixed assets | 21/28 | €1,497 | €516 | -€981 | -65.5% |
| Tangible fixed assets | 22/27 | €1,497 | €516 | -€981 | -65.5% |
| Furniture and vehicles | 24 | €1,497 | €516 | -€981 | -65.5% |
| Current assets | 29/58 | €98,648 | €136,326 | +€37,679 | +38.2% |
| Amounts receivable within one year | 40/41 | €9,703 | €29,261 | +€19,559 | +202% |
| Trade receivables | 40 | €9,280 | €29,261 | +€19,981 | +215% |
| Other amounts receivable | 41 | €423 | €0 | -€423 | -100% |
| Cash at bank and in hand | 54/58 | €87,845 | €105,469 | +€17,623 | +20.1% |
| Deferred charges and accrued income | 490/1 | €1,099 | €1,596 | +€497 | +45.2% |
| Total equity and liabilities | 10/49 | €100,145 | €136,842 | +€36,698 | +36.6% |
| Equity | 10/15 | €62,216 | €110,434 | +€48,218 | +77.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €59,216 | €107,434 | +€48,218 | +81.4% |
| Distributable reserves | 133 | €59,216 | €107,434 | +€48,218 | +81.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €37,929 | €26,409 | -€11,520 | -30.4% |
| Amounts payable within one year | 42/48 | €37,029 | €26,409 | -€10,620 | -28.7% |
| Trade debts | 44 | €2,315 | €1,021 | -€1,294 | -55.9% |
| Suppliers | 440/4 | €2,315 | €1,021 | -€1,294 | -55.9% |
| Taxes, remuneration and social security | 45 | €26,890 | €20,647 | -€6,243 | -23.2% |
| Taxes | 450/3 | €26,890 | €20,647 | -€6,243 | -23.2% |
| Other amounts payable | 47/48 | €7,824 | €4,740 | -€3,084 | -39.4% |
| Accrued charges and deferred income | 492/3 | €900 | €0 | -€900 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,446 | €981 | -€465 | -32.2% |
| Other operating charges | 640/8 | €2,372 | €1,031 | -€1,341 | -56.5% |
| Gross operating margin | 9900 | €88,026 | €65,387 | -€22,639 | -25.7% |
| Operating profit (loss) | 9901 | €84,208 | €63,375 | -€20,833 | -24.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,926 | €1,995 | -€931 | -31.8% |
| Recurring financial charges | 65 | €2,926 | €1,995 | -€931 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €81,282 | €61,380 | -€19,901 | -24.5% |
| Income taxes | 67/77 | €21,266 | €13,162 | -€8,104 | -38.1% |
| Profit (loss) for the period | 9904 | €60,016 | €48,218 | -€11,798 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €60,016 | €48,218 | -€11,798 | -19.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.