JENTICO: 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.
JENTICO
Largest movements
- Cash +€22,287
up €22,287 (+41.0%), from €54,332 to €76,619
mainly Net result for the year (+€13,205) and Accrued charges and deferred income (+€11,575)
- Receivables within one year -€10,637
down €10,637 (-57.2%), from €18,583 to €7,946
of which Trade receivables: -€18,583
- Deferred charges and accrued income +€992
up €992 (+636%), from €156 to €1,148
- Reserves +€13,205
up €13,205 (+26.5%), from €49,803 to €63,008
- Accrued charges and deferred income +€11,575
up €11,575 (+812%), from €1,425 to €13,000
- Tax, wage and social debts -€6,476
down €6,476 (-81.7%), from €7,923 to €1,447
- Other debts -€4,423
no longer reported in 2025 (was €4,423)
- Trade debts -€2,034
down €2,034 (-11.7%), from €17,363 to €15,328
- Depreciation -€2,934
down €2,934 (-52.6%), from €5,573 to €2,639
- Gross operating margin -€2,665
down €2,665 (-12.0%), from €22,145 to €19,480
- Taxes +€1,323
up €1,323 (+62.3%), from €2,124 to €3,447
- Financial income +€540
up €540 (+183%), from €295 to €835
- Other operating charges +€383
up €383 (+69.6%), from €550 to €933
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 | €80,937 | €92,783 | +€11,846 | +14.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €7,866 | €7,070 | -€796 | -10.1% |
| Tangible fixed assets | 22/27 | €7,866 | €7,070 | -€796 | -10.1% |
| Plant, machinery and equipment | 23 | €5,152 | €5,502 | +€351 | +6.8% |
| Furniture and vehicles | 24 | €2,714 | €1,568 | -€1,147 | -42.2% |
| Current assets | 29/58 | €73,070 | €85,713 | +€12,642 | +17.3% |
| Amounts receivable within one year | 40/41 | €18,583 | €7,946 | -€10,637 | -57.2% |
| Trade receivables | 40 | €18,583 | - | -€18,583 | |
| Other amounts receivable | 41 | - | €7,946 | +€7,946 | |
| Cash at bank and in hand | 54/58 | €54,332 | €76,619 | +€22,287 | +41.0% |
| Deferred charges and accrued income | 490/1 | €156 | €1,148 | +€992 | +636% |
| Total equity and liabilities | 10/49 | €80,937 | €92,783 | +€11,846 | +14.6% |
| Equity | 10/15 | €49,803 | €63,008 | +€13,205 | +26.5% |
| Reserves | 13 | €49,803 | €63,008 | +€13,205 | +26.5% |
| Distributable reserves | 133 | €49,803 | €63,008 | +€13,205 | +26.5% |
| Amounts payable | 17/49 | €31,134 | €29,775 | -€1,359 | -4.4% |
| Amounts payable within one year | 42/48 | €29,709 | €16,775 | -€12,934 | -43.5% |
| Trade debts | 44 | €17,363 | €15,328 | -€2,034 | -11.7% |
| Suppliers | 440/4 | €17,363 | €15,328 | -€2,034 | -11.7% |
| Taxes, remuneration and social security | 45 | €7,923 | €1,447 | -€6,476 | -81.7% |
| Taxes | 450/3 | €7,923 | €1,447 | -€6,476 | -81.7% |
| Other amounts payable | 47/48 | €4,423 | - | -€4,423 | |
| Accrued charges and deferred income | 492/3 | €1,425 | €13,000 | +€11,575 | +812% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,573 | €2,639 | -€2,934 | -52.6% |
| Other operating charges | 640/8 | €550 | €933 | +€383 | +69.6% |
| Gross operating margin | 9900 | €22,145 | €19,480 | -€2,665 | -12.0% |
| Operating profit (loss) | 9901 | €16,022 | €15,908 | -€114 | -0.7% |
| Financial income | 75/76B | €295 | €835 | +€540 | +183% |
| Recurring financial income | 75 | €295 | €835 | +€540 | +183% |
| Financial charges | 65/66B | €252 | €92 | -€161 | -63.7% |
| Recurring financial charges | 65 | €252 | €92 | -€161 | -63.7% |
| Profit (loss) for the period before taxes | 9903 | €16,065 | €16,652 | +€587 | +3.7% |
| Income taxes | 67/77 | €2,124 | €3,447 | +€1,323 | +62.3% |
| Profit (loss) for the period | 9904 | €13,941 | €13,205 | -€736 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,941 | €13,205 | -€736 | -5.3% |
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 20 October 2026 via checked.be.