Jenselin: 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.
Jenselin
Largest movements
- Cash -€35,174
down €35,174 (-33.6%), from €104,585 to €69,411
mainly Contributions, distributions and other (-€100,000) and Other debts (-€58,455)
- Receivables within one year -€31,653
down €31,653 (-51.9%), from €60,939 to €29,285
of which Other amounts receivable: -€32,807
- Tangible fixed assets -€15,587
down €15,587 (-38.8%), from €40,134 to €24,547
of which Furniture and vehicles: -€17,433
- Other debts -€58,455
down €58,455 (-58.5%), from €100,000 to €41,545
- Tax, wage and social debts -€11,345
down €11,345 (-65.7%), from €17,267 to €5,922
- Debts after one year -€10,257
down €10,257 (-100%), from €10,257 to €0
- Reserves -€2,309
down €2,309 (-5.2%), from €44,020 to €41,711
No income-statement line moved by more than 1% of the activity.
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 | €205,791 | €123,384 | -€82,406 | -40.0% |
| Fixed assets | 21/28 | €40,134 | €24,547 | -€15,587 | -38.8% |
| Tangible fixed assets | 22/27 | €40,134 | €24,547 | -€15,587 | -38.8% |
| Plant, machinery and equipment | 23 | €7,771 | €9,616 | +€1,846 | +23.8% |
| Furniture and vehicles | 24 | €32,363 | €14,930 | -€17,433 | -53.9% |
| Current assets | 29/58 | €165,657 | €98,838 | -€66,819 | -40.3% |
| Amounts receivable within one year | 40/41 | €60,939 | €29,285 | -€31,653 | -51.9% |
| Trade receivables | 40 | €25,936 | €27,090 | +€1,154 | +4.4% |
| Other amounts receivable | 41 | €35,002 | €2,195 | -€32,807 | -93.7% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €104,585 | €69,411 | -€35,174 | -33.6% |
| Deferred charges and accrued income | 490/1 | €133 | €141 | +€8 | +6.4% |
| Total equity and liabilities | 10/49 | €205,791 | €123,384 | -€82,406 | -40.0% |
| Equity | 10/15 | €62,620 | €60,311 | -€2,309 | -3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,020 | €41,711 | -€2,309 | -5.2% |
| Distributable reserves | 133 | €44,020 | €41,711 | -€2,309 | -5.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €143,171 | €63,074 | -€80,097 | -55.9% |
| Amounts payable after more than one year | 17 | €10,257 | €0 | -€10,257 | -100% |
| Financial debts | 170/4 | €10,257 | €0 | -€10,257 | -100% |
| Amounts payable within one year | 42/48 | €130,098 | €59,967 | -€70,131 | -53.9% |
| Current portion of amounts payable after more than one year | 42 | €12,171 | €10,257 | -€1,914 | -15.7% |
| Financial debts | 43 | €445 | €506 | +€60 | +13.6% |
| Credit institutions | 430/8 | €445 | €506 | +€60 | +13.6% |
| Trade debts | 44 | €214 | €1,738 | +€1,523 | +710% |
| Suppliers | 440/4 | €214 | €1,738 | +€1,523 | +710% |
| Taxes, remuneration and social security | 45 | €17,267 | €5,922 | -€11,345 | -65.7% |
| Taxes | 450/3 | €17,267 | €5,922 | -€11,345 | -65.7% |
| Other amounts payable | 47/48 | €100,000 | €41,545 | -€58,455 | -58.5% |
| Accrued charges and deferred income | 492/3 | €2,816 | €3,107 | +€291 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,788 | €21,218 | +€1,431 | +7.2% |
| Other operating charges | 640/8 | €558 | €520 | -€39 | -6.9% |
| Gross operating margin | 9900 | €145,878 | €146,744 | +€866 | +0.6% |
| Operating profit (loss) | 9901 | €125,532 | €125,006 | -€526 | -0.4% |
| Financial income | 75/76B | €1,282 | €1,126 | -€155 | -12.1% |
| Recurring financial income | 75 | €1,282 | €1,126 | -€155 | -12.1% |
| Financial charges | 65/66B | €422 | €289 | -€134 | -31.7% |
| Recurring financial charges | 65 | €422 | €289 | -€134 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €126,391 | €125,843 | -€548 | -0.4% |
| Income taxes | 67/77 | €29,218 | €28,152 | -€1,065 | -3.6% |
| Profit (loss) for the period | 9904 | €97,173 | €97,691 | +€517 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €97,173 | €97,691 | +€517 | +0.5% |
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 24 October 2026 via checked.be.