JENTRO: 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.
JENTRO
Largest movements
- Receivables within one year +€836,424
up €836,424 (+89.4%), from €935,577 to €1.8m
of which Trade receivables: +€866,269
- Stocks and contracts +€577,169
up €577,169 (+16.0%), from €3.6m to €4.2m
- Cash +€264,307
up €264,307 (+12.5%), from €2.1m to €2.4m
mainly Net result for the year (+€3.2m) and Tax, wage and social debts (+€356,397)
- Tangible fixed assets +€110,217
up €110,217 (+104%), from €105,749 to €215,965
of which Furniture and vehicles: +€69,928
- Profit (loss) carried forward +€1.7m
up €1.7m (+72.4%), from €2.3m to €4.0m
- Other debts -€600,000
down €600,000 (-20.0%), from €3.0m to €2.4m
- Tax, wage and social debts +€356,397
up €356,397 (+1,355%), from €26,300 to €382,696
of which Taxes: +€367,291
- Accrued charges and deferred income +€188,140
up €188,140 (+7,277%), from €2,585 to €190,726
- Trade debts +€147,591
up €147,591 (+81.6%), from €180,978 to €328,569
- Gross operating margin +€1.5m
up €1.5m (+46.9%), from €3.1m to €4.6m
- Taxes +€353,886
up €353,886 (+48.7%), from €725,926 to €1.1m
- Other operating charges +€117,390
up €117,390 (+183%), from €64,165 to €181,555
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 | €6,816,225 | €8,594,101 | +€1.8m | +26.1% |
| Fixed assets | 21/28 | €105,749 | €217,439 | +€111,690 | +106% |
| Intangible fixed assets | 21 | - | €1,474 | +€1,474 | |
| Tangible fixed assets | 22/27 | €105,749 | €215,965 | +€110,217 | +104% |
| Land and buildings | 22 | €653 | €490 | -€163 | -25.0% |
| Plant, machinery and equipment | 23 | €81,614 | €125,093 | +€43,479 | +53.3% |
| Furniture and vehicles | 24 | €8,436 | €78,365 | +€69,928 | +829% |
| Other tangible fixed assets | 26 | €15,045 | €12,018 | -€3,028 | -20.1% |
| Current assets | 29/58 | €6,710,477 | €8,376,663 | +€1.7m | +24.8% |
| Stocks and contracts in progress | 3 | €3,617,898 | €4,195,067 | +€577,169 | +16.0% |
| Stocks | 30/36 | €3,617,898 | €4,195,067 | +€577,169 | +16.0% |
| Amounts receivable within one year | 40/41 | €935,577 | €1,772,001 | +€836,424 | +89.4% |
| Trade receivables | 40 | €877,538 | €1,743,807 | +€866,269 | +98.7% |
| Other amounts receivable | 41 | €58,039 | €28,193 | -€29,845 | -51.4% |
| Cash at bank and in hand | 54/58 | €2,112,744 | €2,377,051 | +€264,307 | +12.5% |
| Deferred charges and accrued income | 490/1 | €44,258 | €32,545 | -€11,713 | -26.5% |
| Total equity and liabilities | 10/49 | €6,816,225 | €8,594,101 | +€1.8m | +26.1% |
| Equity | 10/15 | €3,606,362 | €5,292,110 | +€1.7m | +46.7% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €1,214,000 | €1,214,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €1,207,500 | €1,207,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,327,362 | €4,013,110 | +€1.7m | +72.4% |
| Amounts payable | 17/49 | €3,209,863 | €3,301,991 | +€92,128 | +2.9% |
| Amounts payable within one year | 42/48 | €3,207,277 | €3,111,265 | -€96,012 | -3.0% |
| Trade debts | 44 | €180,978 | €328,569 | +€147,591 | +81.6% |
| Suppliers | 440/4 | €180,978 | €328,569 | +€147,591 | +81.6% |
| Taxes, remuneration and social security | 45 | €26,300 | €382,696 | +€356,397 | +1,355% |
| Taxes | 450/3 | - | €367,291 | +€367,291 | |
| Remuneration and social security | 454/9 | €26,300 | €15,405 | -€10,895 | -41.4% |
| Other amounts payable | 47/48 | €3,000,000 | €2,400,000 | -€600,000 | -20.0% |
| Accrued charges and deferred income | 492/3 | €2,585 | €190,726 | +€188,140 | +7,277% |
| Non-recurring operating income | 76A | €3,530 | - | -€3,530 | |
| Remuneration, social security and pensions | 62 | €133,606 | €105,032 | -€28,574 | -21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,345 | €45,257 | +€1,912 | +4.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €390 | +€390 | |
| Other operating charges | 640/8 | €64,165 | €181,555 | +€117,390 | +183% |
| Non-recurring operating charges | 66A | €14,528 | - | -€14,528 | |
| Gross operating margin | 9900 | €3,147,464 | €4,624,951 | +€1.5m | +46.9% |
| Operating profit (loss) | 9901 | €2,891,821 | €4,292,717 | +€1.4m | +48.4% |
| Financial income | 75/76B | €3,031 | €4,089 | +€1,058 | +34.9% |
| Recurring financial income | 75 | €3,031 | €4,089 | +€1,058 | +34.9% |
| Financial charges | 65/66B | €31,999 | €31,246 | -€753 | -2.4% |
| Recurring financial charges | 65 | €31,999 | €31,246 | -€753 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €2,862,853 | €4,265,561 | +€1.4m | +49.0% |
| Income taxes | 67/77 | €725,926 | €1,079,813 | +€353,886 | +48.7% |
| Profit (loss) for the period | 9904 | €2,136,927 | €3,185,748 | +€1.0m | +49.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,136,927 | €3,185,748 | +€1.0m | +49.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.