JENPRO: 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.
JENPRO
Largest movements
- Cash -€77,702
down €77,702 (-89.9%), from €86,403 to €8,701
mainly Debts after one year (-€91,834) and Contributions, distributions and other (-€72,254)
- Tangible fixed assets -€43,433
down €43,433 (-3.9%), from €1.1m to €1.1m
of which Land and buildings: -€30,086
- Receivables within one year +€22,876
up €22,876 (+2105.6%), from €1,086 to €23,962
of which Trade receivables: +€22,876
- Debts after one year -€91,834
down €91,834 (-15.2%), from €605,950 to €514,117
- Profit (loss) carried forward -€67,049
down €67,049 (-45.6%), from €146,880 to €79,831
- Other debts +€57,531
up €57,531 (+162.0%), from €35,512 to €93,044
- Reserves +€20,000
up €20,000 (+5.6%), from €357,734 to €377,734
of which Distributable reserves: +€20,000
- Current portion of long-term debt -€16,593
down €16,593 (-14.1%), from €117,536 to €100,943
- Gross operating margin +€70,965
up €70,965 (+1081.1%), from €6,564 to €77,529
- Other operating charges -€3,920
down €3,920 (-62.1%), from €6,308 to €2,387
- Financial charges -€2,408
down €2,408 (-16.0%), from €15,012 to €12,604
- Financial income +€2,061
up €2,061 (+44.2%), from €4,667 to €6,727
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 | €1,281,471 | €1,184,916 | -€96,555 | -7.5% |
| Fixed assets | 21/28 | €1,113,596 | €1,068,963 | -€44,634 | -4.0% |
| Tangible fixed assets | 22/27 | €1,108,396 | €1,064,964 | -€43,433 | -3.9% |
| Land and buildings | 22 | €1,082,961 | €1,052,875 | -€30,086 | -2.8% |
| Plant, machinery and equipment | 23 | €1,206 | €655 | -€551 | -45.7% |
| Furniture and vehicles | 24 | €24,229 | €11,434 | -€12,795 | -52.8% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €5,200 | €3,999 | -€1,201 | -23.1% |
| Current assets | 29/58 | €167,875 | €115,953 | -€51,922 | -30.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,086 | €23,962 | +€22,876 | +2105.6% |
| Trade receivables | 40 | €1,086 | €23,962 | +€22,876 | +2105.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €75,363 | €81,515 | +€6,152 | +8.2% |
| Cash at bank and in hand | 54/58 | €86,403 | €8,701 | -€77,702 | -89.9% |
| Deferred charges and accrued income | 490/1 | €5,023 | €1,776 | -€3,247 | -64.6% |
| Total equity and liabilities | 10/49 | €1,281,471 | €1,184,916 | -€96,555 | -7.5% |
| Equity | 10/15 | €517,114 | €470,066 | -€47,049 | -9.1% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €357,734 | €377,734 | +€20,000 | +5.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €357,734 | €377,734 | +€20,000 | +5.6% |
| Profit (loss) carried forward | 14 | €146,880 | €79,831 | -€67,049 | -45.6% |
| Amounts payable | 17/49 | €764,357 | €714,851 | -€49,507 | -6.5% |
| Amounts payable after more than one year | 17 | €605,950 | €514,117 | -€91,834 | -15.2% |
| Financial debts | 170/4 | €605,950 | €514,117 | -€91,834 | -15.2% |
| Amounts payable within one year | 42/48 | €158,138 | €199,083 | +€40,945 | +25.9% |
| Current portion of amounts payable after more than one year | 42 | €117,536 | €100,943 | -€16,593 | -14.1% |
| Trade debts | 44 | €3,132 | €526 | -€2,606 | -83.2% |
| Suppliers | 440/4 | €3,132 | €526 | -€2,606 | -83.2% |
| Advances received on contracts in progress | 46 | €690 | €690 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,268 | €3,881 | +€2,613 | +206.0% |
| Taxes | 450/3 | €1,268 | €3,881 | +€2,613 | +206.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €35,512 | €93,044 | +€57,531 | +162.0% |
| Accrued charges and deferred income | 492/3 | €269 | €1,651 | +€1,382 | +514.0% |
| Non-recurring operating income | 76A | - | €181 | +€181 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,770 | €42,059 | -€711 | -1.7% |
| Other operating charges | 640/8 | €6,308 | €2,387 | -€3,920 | -62.1% |
| Non-recurring operating charges | 66A | €241 | €0 | -€241 | -100.0% |
| Gross operating margin | 9900 | €6,564 | €77,529 | +€70,965 | +1081.1% |
| Operating profit (loss) | 9901 | -€42,754 | €33,082 | +€75,836 | |
| Financial income | 75/76B | €4,667 | €6,727 | +€2,061 | +44.2% |
| Recurring financial income | 75 | €4,667 | €6,727 | +€2,061 | +44.2% |
| Financial charges | 65/66B | €15,012 | €12,604 | -€2,408 | -16.0% |
| Recurring financial charges | 65 | €15,012 | €12,604 | -€2,408 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | -€53,100 | €27,206 | +€80,305 | |
| Income taxes | 67/77 | €1,918 | €2,000 | +€82 | +4.3% |
| Profit (loss) for the period | 9904 | -€55,018 | €25,206 | +€80,224 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,018 | €25,206 | +€80,224 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.