JENS'CO: 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.
JENS'CO
Largest movements
- Current investments +€48,606
new in 2025: €48,606
- Tangible fixed assets -€9,393
down €9,393 (-24.7%), from €37,982 to €28,589
- Cash +€2,914
up €2,914 (+6.7%), from €43,349 to €46,263
mainly Net result for the year (+€59,816) and Depreciation (+€9,393)
- Receivables within one year +€2,743
up €2,743 (+19.0%), from €14,463 to €17,206
of which Other amounts receivable: +€1,765
- Deferred charges and accrued income +€2,305
up €2,305 (+303%), from €760 to €3,066
- Reserves +€59,816
up €59,816 (+143%), from €41,968 to €101,784
- Debts after one year -€12,494
down €12,494 (-46.1%), from €27,088 to €14,594
- Tax, wage and social debts -€1,957
down €1,957 (-20.8%), from €9,424 to €7,468
of which Remuneration and social security: -€1,494
- Trade debts +€1,811
up €1,811 (+70.2%), from €2,579 to €4,391
- Gross operating margin +€22,380
up €22,380 (+33.8%), from €66,159 to €88,539
- Taxes +€4,333
up €4,333 (+38.0%), from €11,402 to €15,735
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 | €96,554 | €143,730 | +€47,176 | +48.9% |
| Fixed assets | 21/28 | €37,982 | €28,589 | -€9,393 | -24.7% |
| Tangible fixed assets | 22/27 | €37,982 | €28,589 | -€9,393 | -24.7% |
| Furniture and vehicles | 24 | €37,982 | €28,589 | -€9,393 | -24.7% |
| Current assets | 29/58 | €58,572 | €115,141 | +€56,569 | +96.6% |
| Amounts receivable within one year | 40/41 | €14,463 | €17,206 | +€2,743 | +19.0% |
| Trade receivables | 40 | €14,463 | €15,441 | +€978 | +6.8% |
| Other amounts receivable | 41 | - | €1,765 | +€1,765 | |
| Current investments | 50/53 | - | €48,606 | +€48,606 | |
| Cash at bank and in hand | 54/58 | €43,349 | €46,263 | +€2,914 | +6.7% |
| Deferred charges and accrued income | 490/1 | €760 | €3,066 | +€2,305 | +303% |
| Total equity and liabilities | 10/49 | €96,554 | €143,730 | +€47,176 | +48.9% |
| Equity | 10/15 | €44,968 | €104,784 | +€59,816 | +133% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €41,968 | €101,784 | +€59,816 | +143% |
| Distributable reserves | 133 | €41,968 | €101,784 | +€59,816 | +143% |
| Amounts payable | 17/49 | €51,586 | €38,946 | -€12,640 | -24.5% |
| Amounts payable after more than one year | 17 | €27,088 | €14,594 | -€12,494 | -46.1% |
| Financial debts | 170/4 | €27,088 | €14,594 | -€12,494 | -46.1% |
| Amounts payable within one year | 42/48 | €24,498 | €24,353 | -€145 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €12,494 | €12,494 | = | 0.0% |
| Trade debts | 44 | €2,579 | €4,391 | +€1,811 | +70.2% |
| Suppliers | 440/4 | €2,579 | €4,391 | +€1,811 | +70.2% |
| Taxes, remuneration and social security | 45 | €9,424 | €7,468 | -€1,957 | -20.8% |
| Taxes | 450/3 | €7,927 | €7,465 | -€463 | -5.8% |
| Remuneration and social security | 454/9 | €1,497 | €3 | -€1,494 | -99.8% |
| Remuneration, social security and pensions | 62 | €585 | €497 | -€88 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,686 | €9,393 | -€293 | -3.0% |
| Other operating charges | 640/8 | - | €53 | +€53 | |
| Gross operating margin | 9900 | €66,159 | €88,539 | +€22,380 | +33.8% |
| Operating profit (loss) | 9901 | €55,888 | €78,596 | +€22,708 | +40.6% |
| Financial income | 75/76B | - | €312 | +€312 | |
| Recurring financial income | 75 | - | €312 | +€312 | |
| Financial charges | 65/66B | €2,517 | €3,357 | +€840 | +33.3% |
| Recurring financial charges | 65 | €2,517 | €3,357 | +€840 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | €53,370 | €75,551 | +€22,180 | +41.6% |
| Income taxes | 67/77 | €11,402 | €15,735 | +€4,333 | +38.0% |
| Profit (loss) for the period | 9904 | €41,968 | €59,816 | +€17,848 | +42.5% |
| Profit (loss) for the period to be appropriated | 9905 | €41,968 | €59,816 | +€17,848 | +42.5% |
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 21 October 2026 via checked.be.