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
- Cash +€90,010
up €90,010 (+721%), from €12,492 to €102,502
mainly Current investments (+€80,000) and Depreciation (+€9,243)
- Current investments -€80,000
down €80,000 (-100%), from €80,000 to €0
- Tangible fixed assets -€8,025
down €8,025 (-35.8%), from €22,410 to €14,385
of which Plant, machinery and equipment: -€5,307
- Receivables within one year +€7,858
up €7,858 (+198%), from €3,974 to €11,832
of which Trade receivables: +€6,641
- Profit (loss) carried forward +€8,449
up €8,449 (+6.4%), from -€131,761 to -€123,312
- Depreciation -€16,220
down €16,220 (-63.7%), from €25,463 to €9,243
- Gross operating margin +€3,081
up €3,081 (+25.4%), from €12,130 to €15,211
- Financial income +€3,025
up €3,025 (+3,024,530%), from €0 to €3,025
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,378 | €129,257 | +€8,879 | +7.4% |
| Fixed assets | 21/28 | €22,410 | €14,385 | -€8,025 | -35.8% |
| Tangible fixed assets | 22/27 | €22,410 | €14,385 | -€8,025 | -35.8% |
| Plant, machinery and equipment | 23 | €15,204 | €9,896 | -€5,307 | -34.9% |
| Furniture and vehicles | 24 | €7,206 | €4,489 | -€2,718 | -37.7% |
| Current assets | 29/58 | €97,968 | €114,872 | +€16,904 | +17.3% |
| Amounts receivable within one year | 40/41 | €3,974 | €11,832 | +€7,858 | +198% |
| Trade receivables | 40 | €3,839 | €10,480 | +€6,641 | +173% |
| Other amounts receivable | 41 | €135 | €1,352 | +€1,217 | +901% |
| Current investments | 50/53 | €80,000 | €0 | -€80,000 | -100% |
| Cash at bank and in hand | 54/58 | €12,492 | €102,502 | +€90,010 | +721% |
| Deferred charges and accrued income | 490/1 | €1,502 | €539 | -€963 | -64.1% |
| Total equity and liabilities | 10/49 | €120,378 | €129,257 | +€8,879 | +7.4% |
| Equity | 10/15 | -€128,761 | -€120,312 | +€8,449 | +6.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,761 | -€123,312 | +€8,449 | +6.4% |
| Amounts payable | 17/49 | €249,138 | €249,569 | +€430 | +0.2% |
| Amounts payable within one year | 42/48 | €249,138 | €249,569 | +€430 | +0.2% |
| Trade debts | 44 | €236 | €525 | +€289 | +122% |
| Suppliers | 440/4 | €236 | €525 | +€289 | +122% |
| Taxes, remuneration and social security | 45 | €1,440 | €1,582 | +€141 | +9.8% |
| Taxes | 450/3 | €1,440 | €1,582 | +€141 | +9.8% |
| Other amounts payable | 47/48 | €247,462 | €247,462 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,463 | €9,243 | -€16,220 | -63.7% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €12,130 | €15,211 | +€3,081 | +25.4% |
| Operating profit (loss) | 9901 | -€13,860 | €5,424 | +€19,285 | |
| Financial income | 75/76B | €0 | €3,025 | +€3,025 | +3,024,530% |
| Recurring financial income | 75 | €0 | €3,025 | +€3,025 | +3,024,530% |
| Profit (loss) for the period before taxes | 9903 | -€13,860 | €8,449 | +€22,309 | |
| Profit (loss) for the period | 9904 | -€13,860 | €8,449 | +€22,309 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,860 | €8,449 | +€22,309 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.