JENT: 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.
JENT
Largest movements
- Tangible fixed assets -€13,532
down €13,532 (-37.6%), from €35,942 to €22,410
of which Furniture and vehicles: -€9,785
- Profit (loss) carried forward -€13,860
down €13,860 (-11.8%), from -€117,901 to -€131,761
- Gross operating margin -€4,286
down €4,286 (-26.1%), from €16,416 to €12,130
- Depreciation -€1,065
down €1,065 (-4.0%), from €26,528 to €25,463
- Financial income -€1,033
down €1,033 (-100.0%), from €1,033 to €0
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 | €133,392 | €120,378 | -€13,014 | -9.8% |
| Fixed assets | 21/28 | €35,942 | €22,410 | -€13,532 | -37.6% |
| Tangible fixed assets | 22/27 | €35,942 | €22,410 | -€13,532 | -37.6% |
| Plant, machinery and equipment | 23 | €18,951 | €15,204 | -€3,747 | -19.8% |
| Furniture and vehicles | 24 | €16,991 | €7,206 | -€9,785 | -57.6% |
| Current assets | 29/58 | €97,450 | €97,968 | +€518 | +0.5% |
| Amounts receivable within one year | 40/41 | €2,779 | €3,974 | +€1,195 | +43.0% |
| Trade receivables | 40 | €2,644 | €3,839 | +€1,195 | +45.2% |
| Other amounts receivable | 41 | €135 | €135 | = | 0.0% |
| Current investments | 50/53 | €80,000 | €80,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,458 | €12,492 | -€967 | -7.2% |
| Deferred charges and accrued income | 490/1 | €1,213 | €1,502 | +€289 | +23.9% |
| Total equity and liabilities | 10/49 | €133,392 | €120,378 | -€13,014 | -9.8% |
| Equity | 10/15 | -€114,901 | -€128,761 | -€13,860 | -12.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€117,901 | -€131,761 | -€13,860 | -11.8% |
| Amounts payable | 17/49 | €248,293 | €249,138 | +€846 | +0.3% |
| Amounts payable within one year | 42/48 | €248,233 | €249,138 | +€906 | +0.4% |
| Trade debts | 44 | €114 | €236 | +€122 | +107.5% |
| Suppliers | 440/4 | €114 | €236 | +€122 | +107.5% |
| Taxes, remuneration and social security | 45 | €609 | €1,440 | +€832 | +136.7% |
| Taxes | 450/3 | €609 | €1,440 | +€832 | +136.7% |
| Other amounts payable | 47/48 | €247,511 | €247,462 | -€48 | 0.0% |
| Accrued charges and deferred income | 492/3 | €60 | €0 | -€60 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,528 | €25,463 | -€1,065 | -4.0% |
| Other operating charges | 640/8 | €433 | €528 | +€95 | +22.0% |
| Gross operating margin | 9900 | €16,416 | €12,130 | -€4,286 | -26.1% |
| Operating profit (loss) | 9901 | -€10,544 | -€13,860 | -€3,316 | -31.5% |
| Financial income | 75/76B | €1,033 | €0 | -€1,033 | -100.0% |
| Recurring financial income | 75 | €1,033 | €0 | -€1,033 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,511 | -€13,860 | -€4,349 | -45.7% |
| Profit (loss) for the period | 9904 | -€9,511 | -€13,860 | -€4,349 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,511 | -€13,860 | -€4,349 | -45.7% |
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 9 October 2026 via checked.be.