JensSar: 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.
JensSar
Largest movements
- Tangible fixed assets -€6,272
down €6,272 (-4.8%), from €129,532 to €123,260
- Cash +€2,577
up €2,577 (+108274.4%), from €2 to €2,579
mainly Depreciation (+€6,272) and Net result for the year (+€3,202)
- Debts after one year -€6,963
down €6,963 (-6.3%), from €110,068 to €103,105
- Profit (loss) carried forward +€3,202
up €3,202 (+22.7%), from -€14,084 to -€10,881
- Gross operating margin +€14,639
up €14,639 (+489.9%), from €2,988 to €17,627
- Staff costs -€1,736
down €1,736 (-100.0%), from €1,736 to €0
- Other operating charges +€1,730
up €1,730 (+350.3%), from €494 to €2,224
- Depreciation -€1,396
down €1,396 (-18.2%), from €7,668 to €6,272
- Financial charges -€1,246
down €1,246 (-17.4%), from €7,176 to €5,930
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 | €131,861 | €127,873 | -€3,988 | -3.0% |
| Fixed assets | 21/28 | €129,532 | €123,260 | -€6,272 | -4.8% |
| Tangible fixed assets | 22/27 | €129,532 | €123,260 | -€6,272 | -4.8% |
| Land and buildings | 22 | €129,532 | €123,260 | -€6,272 | -4.8% |
| Current assets | 29/58 | €2,329 | €4,613 | +€2,284 | +98.1% |
| Amounts receivable within one year | 40/41 | - | €34 | +€34 | |
| Other amounts receivable | 41 | - | €34 | +€34 | |
| Cash at bank and in hand | 54/58 | €2 | €2,579 | +€2,577 | +108274.4% |
| Deferred charges and accrued income | 490/1 | €2,327 | €2,000 | -€327 | -14.0% |
| Total equity and liabilities | 10/49 | €131,861 | €127,873 | -€3,988 | -3.0% |
| Equity | 10/15 | -€11,584 | -€8,381 | +€3,202 | +27.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,084 | -€10,881 | +€3,202 | +22.7% |
| Amounts payable | 17/49 | €143,445 | €136,255 | -€7,190 | -5.0% |
| Amounts payable after more than one year | 17 | €110,068 | €103,105 | -€6,963 | -6.3% |
| Financial debts | 170/4 | €110,068 | €103,105 | -€6,963 | -6.3% |
| Amounts payable within one year | 42/48 | €33,376 | €33,150 | -€227 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €6,126 | €6,434 | +€309 | +5.0% |
| Trade debts | 44 | €171 | €149 | -€23 | -13.3% |
| Suppliers | 440/4 | €171 | €149 | -€23 | -13.3% |
| Taxes, remuneration and social security | 45 | €1,154 | €0 | -€1,154 | -100.0% |
| Remuneration and social security | 454/9 | €1,154 | €0 | -€1,154 | -100.0% |
| Other amounts payable | 47/48 | €25,926 | €26,567 | +€641 | +2.5% |
| Remuneration, social security and pensions | 62 | €1,736 | €0 | -€1,736 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,668 | €6,272 | -€1,396 | -18.2% |
| Other operating charges | 640/8 | €494 | €2,224 | +€1,730 | +350.3% |
| Gross operating margin | 9900 | €2,988 | €17,627 | +€14,639 | +489.9% |
| Operating profit (loss) | 9901 | -€6,910 | €9,132 | +€16,041 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €7,176 | €5,930 | -€1,246 | -17.4% |
| Recurring financial charges | 65 | €7,176 | €5,930 | -€1,246 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,084 | €3,202 | +€17,286 | |
| Profit (loss) for the period | 9904 | -€14,084 | €3,202 | +€17,286 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,084 | €3,202 | +€17,286 |
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 30 September 2026 via checked.be.