JENS: 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.
JENS
Largest movements
- Cash +€39,021
up €39,021 (+35.3%), from €110,399 to €149,420
mainly Net result for the year (+€33,477) and Depreciation (+€17,133)
- Tangible fixed assets -€17,133
down €17,133 (-8.0%), from €213,860 to €196,728
of which Furniture and vehicles: -€11,292
- Reserves +€33,477
up €33,477 (+35.5%), from €94,210 to €127,687
of which Distributable reserves: +€33,477
- Debts after one year -€7,883
down €7,883 (-56.4%), from €13,976 to €6,092
- Trade debts +€3,919
up €3,919 (+185.7%), from €2,110 to €6,029
- Gross operating margin +€11,851
up €11,851 (+21.3%), from €55,704 to €67,555
- Taxes +€4,224
up €4,224 (+33.1%), from €12,768 to €16,992
- Financial income +€1,797
up €1,797 (+293.2%), from €613 to €2,410
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 | €364,541 | €390,991 | +€26,450 | +7.3% |
| Fixed assets | 21/28 | €213,860 | €196,728 | -€17,133 | -8.0% |
| Tangible fixed assets | 22/27 | €213,860 | €196,728 | -€17,133 | -8.0% |
| Land and buildings | 22 | €176,046 | €170,701 | -€5,345 | -3.0% |
| Plant, machinery and equipment | 23 | €1,410 | €914 | -€496 | -35.2% |
| Furniture and vehicles | 24 | €36,404 | €25,113 | -€11,292 | -31.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €150,681 | €194,264 | +€43,583 | +28.9% |
| Stocks and contracts in progress | 3 | €1,833 | €3,180 | +€1,347 | +73.5% |
| Stocks | 30/36 | €1,833 | €3,180 | +€1,347 | +73.5% |
| Amounts receivable within one year | 40/41 | €10,266 | €12,019 | +€1,752 | +17.1% |
| Trade receivables | 40 | €10,266 | €11,127 | +€861 | +8.4% |
| Other amounts receivable | 41 | €0 | €892 | +€892 | |
| Current investments | 50/53 | €26,082 | €27,239 | +€1,157 | +4.4% |
| Cash at bank and in hand | 54/58 | €110,399 | €149,420 | +€39,021 | +35.3% |
| Deferred charges and accrued income | 490/1 | €2,101 | €2,406 | +€305 | +14.5% |
| Total equity and liabilities | 10/49 | €364,541 | €390,991 | +€26,450 | +7.3% |
| Equity | 10/15 | €292,137 | €325,614 | +€33,477 | +11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €94,210 | €127,687 | +€33,477 | +35.5% |
| Tax-exempt reserves | 132 | €74 | €74 | = | 0.0% |
| Distributable reserves | 133 | €94,136 | €127,613 | +€33,477 | +35.6% |
| Profit (loss) carried forward | 14 | €179,327 | €179,327 | = | 0.0% |
| Amounts payable | 17/49 | €72,404 | €65,378 | -€7,026 | -9.7% |
| Amounts payable after more than one year | 17 | €13,976 | €6,092 | -€7,883 | -56.4% |
| Financial debts | 170/4 | €13,976 | €6,092 | -€7,883 | -56.4% |
| Amounts payable within one year | 42/48 | €58,429 | €59,285 | +€857 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €7,618 | €7,883 | +€266 | +3.5% |
| Trade debts | 44 | €2,110 | €6,029 | +€3,919 | +185.7% |
| Suppliers | 440/4 | €2,110 | €6,029 | +€3,919 | +185.7% |
| Taxes, remuneration and social security | 45 | €10,602 | €8,338 | -€2,263 | -21.3% |
| Taxes | 450/3 | €9,551 | €8,338 | -€1,212 | -12.7% |
| Remuneration and social security | 454/9 | €1,051 | €0 | -€1,051 | -100.0% |
| Other amounts payable | 47/48 | €38,100 | €37,035 | -€1,065 | -2.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,156 | €17,133 | -€23 | -0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€617 | €0 | +€617 | |
| Other operating charges | 640/8 | €690 | €1,251 | +€562 | +81.4% |
| Gross operating margin | 9900 | €55,704 | €67,555 | +€11,851 | +21.3% |
| Operating profit (loss) | 9901 | €38,475 | €49,171 | +€10,696 | +27.8% |
| Financial income | 75/76B | €613 | €2,410 | +€1,797 | +293.2% |
| Recurring financial income | 75 | €613 | €2,410 | +€1,797 | +293.2% |
| Financial charges | 65/66B | €1,129 | €1,112 | -€17 | -1.5% |
| Recurring financial charges | 65 | €1,129 | €1,112 | -€17 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €37,959 | €50,469 | +€12,510 | +33.0% |
| Income taxes | 67/77 | €12,768 | €16,992 | +€4,224 | +33.1% |
| Profit (loss) for the period | 9904 | €25,190 | €33,477 | +€8,286 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,190 | €33,477 | +€8,286 | +32.9% |
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 5 October 2026 via checked.be.