JENSOU: 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.
JENSOU
Largest movements
- Stocks and contracts -€7,659
down €7,659 (-58.9%), from €13,006 to €5,347
- Receivables within one year -€7,269
down €7,269 (-15.9%), from €45,735 to €38,466
of which Trade receivables: -€18,317
- Cash +€3,335
up €3,335 (+71.0%), from €4,699 to €8,034
mainly Trade debts (+€27,098) and Stocks and contracts (+€7,659)
- Investment grants -€45,864
no longer reported in 2024 (was €45,864)
- Trade debts +€27,098
up €27,098 (+972%), from €2,788 to €29,886
- Profit (loss) carried forward +€5,830
up €5,830, from -€2,244 to €3,586
- Tax, wage and social debts +€843
up €843 (+8.8%), from €9,573 to €10,416
of which Taxes: +€8,122
- Staff costs -€23,199
down €23,199 (-50.9%), from €45,582 to €22,383
- Gross operating margin -€20,299
down €20,299 (-40.7%), from €49,871 to €29,572
- Other operating charges +€651
up €651 (+413%), from €158 to €809
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,040 | €51,948 | -€12,093 | -18.9% |
| Fixed assets | 21/28 | €600 | €100 | -€500 | -83.3% |
| Tangible fixed assets | 22/27 | €500 | - | -€500 | |
| Furniture and vehicles | 24 | €500 | - | -€500 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €63,440 | €51,848 | -€11,593 | -18.3% |
| Stocks and contracts in progress | 3 | €13,006 | €5,347 | -€7,659 | -58.9% |
| Stocks | 30/36 | €13,006 | €5,347 | -€7,659 | -58.9% |
| Amounts receivable within one year | 40/41 | €45,735 | €38,466 | -€7,269 | -15.9% |
| Trade receivables | 40 | €45,735 | €27,418 | -€18,317 | -40.1% |
| Other amounts receivable | 41 | - | €11,048 | +€11,048 | |
| Cash at bank and in hand | 54/58 | €4,699 | €8,034 | +€3,335 | +71.0% |
| Total equity and liabilities | 10/49 | €64,040 | €51,948 | -€12,093 | -18.9% |
| Equity | 10/15 | €51,680 | €11,646 | -€40,034 | -77.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,244 | €3,586 | +€5,830 | |
| Investment grants | 15 | €45,864 | - | -€45,864 | |
| Amounts payable | 17/49 | €12,361 | €40,302 | +€27,941 | +226% |
| Amounts payable within one year | 42/48 | €12,361 | €40,302 | +€27,941 | +226% |
| Trade debts | 44 | €2,788 | €29,886 | +€27,098 | +972% |
| Suppliers | 440/4 | €2,788 | €29,886 | +€27,098 | +972% |
| Taxes, remuneration and social security | 45 | €9,573 | €10,416 | +€843 | +8.8% |
| Taxes | 450/3 | - | €8,122 | +€8,122 | |
| Remuneration and social security | 454/9 | €9,573 | €2,294 | -€7,279 | -76.0% |
| Remuneration, social security and pensions | 62 | €45,582 | €22,383 | -€23,199 | -50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €500 | = | 0.0% |
| Other operating charges | 640/8 | €158 | €809 | +€651 | +413% |
| Gross operating margin | 9900 | €49,871 | €29,572 | -€20,299 | -40.7% |
| Operating profit (loss) | 9901 | €3,632 | €5,880 | +€2,248 | +61.9% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €147 | €50 | -€97 | -65.8% |
| Recurring financial charges | 65 | €147 | €50 | -€97 | -65.8% |
| Profit (loss) for the period before taxes | 9903 | €3,494 | €5,830 | +€2,335 | +66.8% |
| Profit (loss) for the period | 9904 | €3,494 | €5,830 | +€2,335 | +66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,494 | €5,830 | +€2,335 | +66.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.