JAB TOOLS: 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 TOOLS
Largest movements
- Receivables within one year -€7,903
down €7,903 (-26.5%), from €29,807 to €21,904
of which Other amounts receivable: -€5,397
- Cash +€1,955
up €1,955 (+16.7%), from €11,681 to €13,636
mainly Receivables within one year (+€7,903) and Tax, wage and social debts (+€2,477)
- Deferred charges and accrued income -€1,405
down €1,405 (-86.5%), from €1,624 to €219
- Tangible fixed assets -€792
down €792 (-50.2%), from €1,578 to €786
- Trade debts -€9,955
down €9,955 (-85.6%), from €11,625 to €1,669
- Tax, wage and social debts +€2,477
up €2,477 (+28.6%), from €8,663 to €11,140
- Other debts -€1,659
down €1,659 (-23.1%), from €7,177 to €5,518
- Profit (loss) carried forward +€993
up €993 (+6.2%), from €16,123 to €17,116
- Gross operating margin -€13,276
down €13,276 (-52.4%), from €25,325 to €12,049
- Other operating charges +€2,052
up €2,052 (+120%), from €1,711 to €3,763
- Taxes -€1,454
down €1,454 (-25.8%), from €5,626 to €4,172
- Financial charges +€1,252
up €1,252 (+116%), from €1,078 to €2,330
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 | €45,588 | €37,444 | -€8,145 | -17.9% |
| Fixed assets | 21/28 | €1,578 | €786 | -€792 | -50.2% |
| Tangible fixed assets | 22/27 | €1,578 | €786 | -€792 | -50.2% |
| Furniture and vehicles | 24 | €1,578 | €786 | -€792 | -50.2% |
| Current assets | 29/58 | €44,010 | €36,657 | -€7,353 | -16.7% |
| Stocks and contracts in progress | 3 | €898 | €898 | = | 0.0% |
| Stocks | 30/36 | €898 | €898 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,807 | €21,904 | -€7,903 | -26.5% |
| Trade receivables | 40 | €24,406 | €21,900 | -€2,506 | -10.3% |
| Other amounts receivable | 41 | €5,401 | €4 | -€5,397 | -99.9% |
| Cash at bank and in hand | 54/58 | €11,681 | €13,636 | +€1,955 | +16.7% |
| Deferred charges and accrued income | 490/1 | €1,624 | €219 | -€1,405 | -86.5% |
| Total equity and liabilities | 10/49 | €45,588 | €37,444 | -€8,145 | -17.9% |
| Equity | 10/15 | €18,123 | €19,116 | +€993 | +5.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,123 | €17,116 | +€993 | +6.2% |
| Amounts payable | 17/49 | €27,465 | €18,328 | -€9,137 | -33.3% |
| Amounts payable within one year | 42/48 | €27,465 | €18,328 | -€9,137 | -33.3% |
| Trade debts | 44 | €11,625 | €1,669 | -€9,955 | -85.6% |
| Suppliers | 440/4 | €11,625 | €1,669 | -€9,955 | -85.6% |
| Taxes, remuneration and social security | 45 | €8,663 | €11,140 | +€2,477 | +28.6% |
| Taxes | 450/3 | €8,663 | €11,140 | +€2,477 | +28.6% |
| Other amounts payable | 47/48 | €7,177 | €5,518 | -€1,659 | -23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €797 | €792 | -€5 | -0.7% |
| Other operating charges | 640/8 | €1,711 | €3,763 | +€2,052 | +120% |
| Gross operating margin | 9900 | €25,325 | €12,049 | -€13,276 | -52.4% |
| Operating profit (loss) | 9901 | €22,818 | €7,495 | -€15,323 | -67.2% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100% |
| Financial charges | 65/66B | €1,078 | €2,330 | +€1,252 | +116% |
| Recurring financial charges | 65 | €1,078 | €2,330 | +€1,252 | +116% |
| Profit (loss) for the period before taxes | 9903 | €21,750 | €5,165 | -€16,585 | -76.3% |
| Income taxes | 67/77 | €5,626 | €4,172 | -€1,454 | -25.8% |
| Profit (loss) for the period | 9904 | €16,123 | €993 | -€15,131 | -93.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,123 | €993 | -€15,131 | -93.8% |
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 30 October 2026 via checked.be.