JAB-AIR: 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.
JAB-AIR
Largest movements
- Cash -€5,921
down €5,921 (-36.5%), from €16,204 to €10,284
mainly Tax, wage and social debts (-€4,648) and Net result for the year (-€685)
- Tax, wage and social debts -€4,648
no longer reported in 2025 (was €4,648)
- Profit (loss) carried forward -€685
down €685 (-41.8%), from -€1,639 to -€2,324
- Trade debts -€500
no longer reported in 2025 (was €500)
- Gross operating margin +€811
up €811 (+61.9%), from -€1,311 to -€500
- Other operating charges -€106
down €106 (-39.1%), from €272 to €166
- Financial income +€30
up €30 (+74.0%), from €41 to €71
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 | €17,996 | €12,163 | -€5,833 | -32.4% |
| Current assets | 29/58 | €17,996 | €12,163 | -€5,833 | -32.4% |
| Amounts receivable within one year | 40/41 | €1,792 | €1,879 | +€87 | +4.9% |
| Trade receivables | 40 | €605 | - | -€605 | |
| Other amounts receivable | 41 | €1,187 | €1,879 | +€692 | +58.3% |
| Cash at bank and in hand | 54/58 | €16,204 | €10,284 | -€5,921 | -36.5% |
| Total equity and liabilities | 10/49 | €17,996 | €12,163 | -€5,833 | -32.4% |
| Equity | 10/15 | €12,848 | €12,163 | -€685 | -5.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €11,987 | €11,987 | = | 0.0% |
| Distributable reserves | 133 | €11,987 | €11,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,639 | -€2,324 | -€685 | -41.8% |
| Amounts payable | 17/49 | €5,148 | - | -€5,148 | |
| Amounts payable within one year | 42/48 | €5,148 | - | -€5,148 | |
| Trade debts | 44 | €500 | - | -€500 | |
| Suppliers | 440/4 | €500 | - | -€500 | |
| Taxes, remuneration and social security | 45 | €4,648 | - | -€4,648 | |
| Taxes | 450/3 | €4,648 | - | -€4,648 | |
| Other operating charges | 640/8 | €272 | €166 | -€106 | -39.1% |
| Gross operating margin | 9900 | -€1,311 | -€500 | +€811 | +61.9% |
| Operating profit (loss) | 9901 | -€1,583 | -€666 | +€918 | +58.0% |
| Financial income | 75/76B | €41 | €71 | +€30 | +74.0% |
| Recurring financial income | 75 | €41 | €71 | +€30 | +74.0% |
| Financial charges | 65/66B | €96 | €90 | -€6 | -5.8% |
| Recurring financial charges | 65 | €96 | €90 | -€6 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,639 | -€685 | +€953 | +58.2% |
| Profit (loss) for the period | 9904 | -€1,639 | -€685 | +€953 | +58.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,639 | -€685 | +€953 | +58.2% |
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 1 November 2026 via checked.be.