JENTL: 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.
JENTL
Largest movements
- Tangible fixed assets +€447,871
up €447,871 (+415.6%), from €107,766 to €555,637
of which Land and buildings: +€429,435
- Receivables within one year +€20,338
up €20,338 (+128.5%), from €15,825 to €36,163
of which Trade receivables: +€15,973
- Cash +€16,693
up €16,693 (+132.7%), from €12,575 to €29,267
mainly Other debts (+€293,912) and Debts after one year (+€192,139)
- Other debts +€293,912
up €293,912 (+1099.9%), from €26,721 to €320,634
- Debts after one year +€192,139
up €192,139 (+1446.9%), from €13,279 to €205,418
- Profit (loss) carried forward -€29,307
down €29,307 (-43.0%), from €68,189 to €38,882
- Current portion of long-term debt +€15,867
up €15,867 (+85.2%), from €18,620 to €34,487
- Trade debts +€10,596
up €10,596 (+77.7%), from €13,638 to €24,234
- Depreciation +€68,026
up €68,026 (+298.7%), from €22,772 to €90,798
- Gross operating margin +€43,348
up €43,348 (+142.7%), from €30,384 to €73,732
- Taxes -€12,276
down €12,276, from €11,497 to -€779
- Financial charges +€9,447
up €9,447 (+1003.6%), from €941 to €10,389
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 | €162,333 | €649,003 | +€486,670 | +299.8% |
| Fixed assets | 21/28 | €111,516 | €561,387 | +€449,871 | +403.4% |
| Tangible fixed assets | 22/27 | €107,766 | €555,637 | +€447,871 | +415.6% |
| Land and buildings | 22 | €77,055 | €506,490 | +€429,435 | +557.3% |
| Plant, machinery and equipment | 23 | €1,047 | €513 | -€534 | -51.0% |
| Furniture and vehicles | 24 | €24,596 | €44,894 | +€20,298 | +82.5% |
| Other tangible fixed assets | 26 | €5,068 | €3,740 | -€1,328 | -26.2% |
| Financial fixed assets | 28 | €3,750 | €5,750 | +€2,000 | +53.3% |
| Current assets | 29/58 | €50,817 | €87,616 | +€36,799 | +72.4% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,825 | €36,163 | +€20,338 | +128.5% |
| Trade receivables | 40 | €10,825 | €26,798 | +€15,973 | +147.6% |
| Other amounts receivable | 41 | €5,000 | €9,365 | +€4,365 | +87.3% |
| Cash at bank and in hand | 54/58 | €12,575 | €29,267 | +€16,693 | +132.7% |
| Deferred charges and accrued income | 490/1 | €2,418 | €2,186 | -€231 | -9.6% |
| Total equity and liabilities | 10/49 | €162,333 | €649,003 | +€486,670 | +299.8% |
| Equity | 10/15 | €88,649 | €59,342 | -€29,307 | -33.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,189 | €38,882 | -€29,307 | -43.0% |
| Amounts payable | 17/49 | €73,684 | €589,661 | +€515,977 | +700.3% |
| Amounts payable after more than one year | 17 | €13,279 | €205,418 | +€192,139 | +1446.9% |
| Financial debts | 170/4 | €13,279 | €205,418 | +€192,139 | +1446.9% |
| Amounts payable within one year | 42/48 | €60,117 | €384,244 | +€324,127 | +539.2% |
| Current portion of amounts payable after more than one year | 42 | €18,620 | €34,487 | +€15,867 | +85.2% |
| Trade debts | 44 | €13,638 | €24,234 | +€10,596 | +77.7% |
| Suppliers | 440/4 | €13,638 | €24,234 | +€10,596 | +77.7% |
| Taxes, remuneration and social security | 45 | €1,138 | €4,889 | +€3,752 | +329.8% |
| Taxes | 450/3 | €1,138 | €2,611 | +€1,473 | +129.5% |
| Remuneration and social security | 454/9 | - | €2,278 | +€2,278 | |
| Other amounts payable | 47/48 | €26,721 | €320,634 | +€293,912 | +1099.9% |
| Accrued charges and deferred income | 492/3 | €288 | - | -€288 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,772 | €90,798 | +€68,026 | +298.7% |
| Other operating charges | 640/8 | €2,199 | €2,669 | +€471 | +21.4% |
| Gross operating margin | 9900 | €30,384 | €73,732 | +€43,348 | +142.7% |
| Operating profit (loss) | 9901 | €5,413 | -€19,736 | -€25,149 | |
| Financial income | 75/76B | €44 | €39 | -€5 | -11.4% |
| Recurring financial income | 75 | €44 | €39 | -€5 | -11.4% |
| Financial charges | 65/66B | €941 | €10,389 | +€9,447 | +1003.6% |
| Recurring financial charges | 65 | €941 | €10,389 | +€9,447 | +1003.6% |
| Profit (loss) for the period before taxes | 9903 | €4,515 | -€30,086 | -€34,601 | |
| Income taxes | 67/77 | €11,497 | -€779 | -€12,276 | |
| Profit (loss) for the period | 9904 | -€6,982 | -€29,307 | -€22,325 | -319.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,982 | -€29,307 | -€22,325 | -319.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.