KJENTA: 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.
KJENTA
Largest movements
- Receivables within one year -€5,383
down €5,383 (-22.0%), from €24,477 to €19,094
of which Trade receivables: -€4,850
- Tangible fixed assets +€3,466
up €3,466 (+11.3%), from €30,715 to €34,180
of which Furniture and vehicles: +€7,098
- Profit (loss) carried forward -€7,268
down €7,268 (-79.5%), from €9,145 to €1,876
- Short-term financial debts +€3,682
up €3,682 (+24.8%), from €14,875 to €18,558
of which Credit institutions: +€3,682
- Other debts +€1,994
up €1,994 (+10.2%), from €19,519 to €21,513
- Debts after one year -€1,673
down €1,673 (-53.6%), from €3,123 to €1,450
- Tax, wage and social debts +€1,420
up €1,420 (+161%), from €882 to €2,303
- Gross operating margin +€2,020
up €2,020 (+14.4%), from €13,986 to €16,006
- Depreciation +€1,431
up €1,431 (+22.3%), from €6,425 to €7,856
- Financial charges +€866
up €866 (+48.3%), from €1,793 to €2,659
- Other operating charges +€516
up €516 (+4.4%), from €11,674 to €12,190
- Taxes +€433
up €433 (+318%), from €137 to €570
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 | €77,335 | €75,749 | -€1,587 | -2.1% |
| Fixed assets | 21/28 | €48,226 | €51,692 | +€3,466 | +7.2% |
| Tangible fixed assets | 22/27 | €30,715 | €34,180 | +€3,466 | +11.3% |
| Land and buildings | 22 | €23,737 | €20,265 | -€3,472 | -14.6% |
| Plant, machinery and equipment | 23 | €160 | €0 | -€160 | -100% |
| Furniture and vehicles | 24 | €6,818 | €13,916 | +€7,098 | +104% |
| Financial fixed assets | 28 | €17,511 | €17,511 | = | 0.0% |
| Current assets | 29/58 | €29,109 | €24,057 | -€5,052 | -17.4% |
| Amounts receivable within one year | 40/41 | €24,477 | €19,094 | -€5,383 | -22.0% |
| Trade receivables | 40 | €14,380 | €9,530 | -€4,850 | -33.7% |
| Other amounts receivable | 41 | €10,097 | €9,564 | -€533 | -5.3% |
| Cash at bank and in hand | 54/58 | €3,414 | €3,383 | -€31 | -0.9% |
| Deferred charges and accrued income | 490/1 | €1,218 | €1,580 | +€362 | +29.7% |
| Total equity and liabilities | 10/49 | €77,335 | €75,749 | -€1,587 | -2.1% |
| Equity | 10/15 | €32,891 | €25,622 | -€7,268 | -22.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,146 | €5,146 | = | 0.0% |
| Distributable reserves | 133 | €5,146 | €5,146 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,145 | €1,876 | -€7,268 | -79.5% |
| Amounts payable | 17/49 | €44,444 | €50,126 | +€5,682 | +12.8% |
| Amounts payable after more than one year | 17 | €3,123 | €1,450 | -€1,673 | -53.6% |
| Financial debts | 170/4 | €3,123 | €1,450 | -€1,673 | -53.6% |
| Amounts payable within one year | 42/48 | €41,321 | €48,676 | +€7,355 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €1,602 | €1,673 | +€71 | +4.4% |
| Financial debts | 43 | €14,875 | €18,558 | +€3,682 | +24.8% |
| Credit institutions | 430/8 | €5,875 | €9,558 | +€3,682 | +62.7% |
| Other loans | 439 | €9,000 | €9,000 | = | 0.0% |
| Trade debts | 44 | €4,443 | €4,630 | +€187 | +4.2% |
| Suppliers | 440/4 | €4,443 | €4,630 | +€187 | +4.2% |
| Taxes, remuneration and social security | 45 | €882 | €2,303 | +€1,420 | +161% |
| Taxes | 450/3 | €882 | €2,303 | +€1,420 | +161% |
| Other amounts payable | 47/48 | €19,519 | €21,513 | +€1,994 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,425 | €7,856 | +€1,431 | +22.3% |
| Other operating charges | 640/8 | €11,674 | €12,190 | +€516 | +4.4% |
| Gross operating margin | 9900 | €13,986 | €16,006 | +€2,020 | +14.4% |
| Operating profit (loss) | 9901 | -€4,113 | -€4,040 | +€73 | +1.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,793 | €2,659 | +€866 | +48.3% |
| Recurring financial charges | 65 | €1,793 | €2,659 | +€866 | +48.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,906 | -€6,699 | -€793 | -13.4% |
| Income taxes | 67/77 | €137 | €570 | +€433 | +318% |
| Profit (loss) for the period | 9904 | -€6,042 | -€7,268 | -€1,226 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,042 | -€7,268 | -€1,226 | -20.3% |
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 26 October 2026 via checked.be.