JABA: what changed
Two fiscal 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.
JABA
Largest movements
- Tangible fixed assets -€15,073
no longer reported in 2025 (was €15,073)
- Cash +€12,564
up €12,564 (+179485.7%), from €7 to €12,571
mainly Investment in fixed assets (net) (+€15,073) and Receivables within one year (+€12,073)
- Receivables within one year -€12,073
no longer reported in 2025 (was €12,073)
- Other debts -€10,802
down €10,802 (-74.9%), from €14,423 to €3,621
- Profit (loss) carried forward -€3,780
down €3,780 (-37.5%), from -€10,085 to -€13,865
- Gross operating margin -€497
down €497 (-17.5%), from -€2,843 to -€3,340
- Financial charges +€95
up €95 (+121.8%), from €78 to €173
- Taxes +€90
new in 2025: €90
- Financial income +€77
new in 2025: €77
of which Financial income: +€77
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.
Cash bridge derived
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 | €27,153 | €12,571 | -€14,582 | -53.7% |
| Fixed assets | 21/28 | €15,073 | - | -€15,073 | |
| Tangible fixed assets | 22/27 | €15,073 | - | -€15,073 | |
| Furniture and vehicles | 24 | €15,073 | - | -€15,073 | |
| Current assets | 29/58 | €12,080 | €12,571 | +€491 | +4.1% |
| Amounts receivable within one year | 40/41 | €12,073 | - | -€12,073 | |
| Trade receivables | 40 | €12,073 | - | -€12,073 | |
| Cash at bank and in hand | 54/58 | €7 | €12,571 | +€12,564 | +179485.7% |
| Total equity and liabilities | 10/49 | €27,153 | €12,571 | -€14,582 | -53.7% |
| Equity | 10/15 | €12,730 | €8,950 | -€3,780 | -29.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €10,415 | €10,415 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €8,556 | €8,556 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,085 | -€13,865 | -€3,780 | -37.5% |
| Amounts payable | 17/49 | €14,423 | €3,621 | -€10,802 | -74.9% |
| Amounts payable within one year | 42/48 | €14,423 | €3,621 | -€10,802 | -74.9% |
| Other amounts payable | 47/48 | €14,423 | €3,621 | -€10,802 | -74.9% |
| Other operating charges | 640/8 | €249 | €254 | +€5 | +2.0% |
| Gross operating margin | 9900 | -€2,843 | -€3,340 | -€497 | -17.5% |
| Operating profit (loss) | 9901 | -€3,092 | -€3,594 | -€502 | -16.2% |
| Financial income | 75/76B | - | €77 | +€77 | |
| Recurring financial income | 75 | - | €77 | +€77 | |
| Non-recurring financial income | 76B | - | €77 | +€77 | |
| Financial charges | 65/66B | €78 | €173 | +€95 | +121.8% |
| Recurring financial charges | 65 | €78 | €173 | +€95 | +121.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,170 | -€3,690 | -€520 | -16.4% |
| Income taxes | 67/77 | - | €90 | +€90 | |
| Profit (loss) for the period | 9904 | -€3,170 | -€3,780 | -€610 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,170 | -€3,780 | -€610 | -19.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.