Jens & Evelyne: 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 & Evelyne
Largest movements
- Tangible fixed assets +€28,558
up €28,558 (+18.6%), from €153,892 to €182,450
of which Furniture and vehicles: +€29,616
- Deferred charges and accrued income +€14,320
up €14,320 (+292%), from €4,902 to €19,222
- Cash +€6,764
up €6,764 (+22.7%), from €29,794 to €36,558
mainly Debts after one year (+€96,105) and Depreciation (+€31,439)
- Receivables within one year -€3,710
down €3,710 (-56.8%), from €6,535 to €2,825
of which Other amounts receivable: -€4,395
- Debts after one year +€96,105
up €96,105 (+627%), from €15,337 to €111,442
- Other debts -€54,129
down €54,129 (-51.5%), from €105,111 to €50,982
- Current portion of long-term debt +€19,620
up €19,620 (+103%), from €19,110 to €38,730
- Trade debts -€15,206
down €15,206 (-41.6%), from €36,561 to €21,355
- Reserves +€7,469
up €7,469 (+60.0%), from €12,447 to €19,916
- Depreciation -€7,156
down €7,156 (-18.5%), from €38,595 to €31,439
- Financial charges +€4,893
up €4,893 (+191%), from €2,568 to €7,461
- Gross operating margin -€4,808
down €4,808 (-8.0%), from €59,934 to €55,126
- Staff costs +€1,352
new in 2025: €1,352
- Other operating charges +€737
up €737 (+50.2%), from €1,469 to €2,206
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 | €206,115 | €253,329 | +€47,214 | +22.9% |
| Fixed assets | 21/28 | €154,705 | €183,137 | +€28,432 | +18.4% |
| Intangible fixed assets | 21 | €813 | €688 | -€126 | -15.4% |
| Tangible fixed assets | 22/27 | €153,892 | €182,450 | +€28,558 | +18.6% |
| Plant, machinery and equipment | 23 | €134,992 | €133,934 | -€1,058 | -0.8% |
| Furniture and vehicles | 24 | €18,900 | €48,516 | +€29,616 | +157% |
| Current assets | 29/58 | €51,410 | €70,192 | +€18,782 | +36.5% |
| Stocks and contracts in progress | 3 | €10,179 | €11,588 | +€1,409 | +13.8% |
| Stocks | 30/36 | €10,179 | €11,588 | +€1,409 | +13.8% |
| Amounts receivable within one year | 40/41 | €6,535 | €2,825 | -€3,710 | -56.8% |
| Trade receivables | 40 | - | €685 | +€685 | |
| Other amounts receivable | 41 | €6,535 | €2,140 | -€4,395 | -67.3% |
| Cash at bank and in hand | 54/58 | €29,794 | €36,558 | +€6,764 | +22.7% |
| Deferred charges and accrued income | 490/1 | €4,902 | €19,222 | +€14,320 | +292% |
| Total equity and liabilities | 10/49 | €206,115 | €253,329 | +€47,214 | +22.9% |
| Equity | 10/15 | €13,447 | €20,916 | +€7,469 | +55.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €12,447 | €19,916 | +€7,469 | +60.0% |
| Distributable reserves | 133 | €12,447 | €19,916 | +€7,469 | +60.0% |
| Amounts payable | 17/49 | €192,668 | €232,413 | +€39,745 | +20.6% |
| Amounts payable after more than one year | 17 | €15,337 | €111,442 | +€96,105 | +627% |
| Financial debts | 170/4 | €15,337 | €111,442 | +€96,105 | +627% |
| Amounts payable within one year | 42/48 | €171,331 | €120,971 | -€50,360 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €19,110 | €38,730 | +€19,620 | +103% |
| Trade debts | 44 | €36,561 | €21,355 | -€15,206 | -41.6% |
| Suppliers | 440/4 | €36,561 | €21,355 | -€15,206 | -41.6% |
| Taxes, remuneration and social security | 45 | €10,549 | €9,904 | -€645 | -6.1% |
| Taxes | 450/3 | €6,549 | €5,520 | -€1,029 | -15.7% |
| Remuneration and social security | 454/9 | €4,000 | €4,385 | +€385 | +9.6% |
| Other amounts payable | 47/48 | €105,111 | €50,982 | -€54,129 | -51.5% |
| Accrued charges and deferred income | 492/3 | €6,000 | - | -€6,000 | |
| Remuneration, social security and pensions | 62 | - | €1,352 | +€1,352 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,595 | €31,439 | -€7,156 | -18.5% |
| Other operating charges | 640/8 | €1,469 | €2,206 | +€737 | +50.2% |
| Gross operating margin | 9900 | €59,934 | €55,126 | -€4,808 | -8.0% |
| Operating profit (loss) | 9901 | €19,870 | €20,129 | +€259 | +1.3% |
| Financial income | 75/76B | €40 | €701 | +€661 | +1,654% |
| Recurring financial income | 75 | €40 | €701 | +€661 | +1,654% |
| Financial charges | 65/66B | €2,568 | €7,461 | +€4,893 | +191% |
| Recurring financial charges | 65 | €2,568 | €7,461 | +€4,893 | +191% |
| Profit (loss) for the period before taxes | 9903 | €17,342 | €13,369 | -€3,973 | -22.9% |
| Income taxes | 67/77 | €4,896 | €4,234 | -€662 | -13.5% |
| Profit (loss) for the period | 9904 | €12,446 | €9,135 | -€3,311 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,446 | €9,135 | -€3,311 | -26.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.