JABAB: 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.
JABAB
Largest movements
- Cash -€11,461
down €11,461 (-56.0%), from €20,460 to €8,998
mainly Net result for the year (-€11,063) and Other debts (-€1,246)
- Receivables within one year -€674
down €674 (-28.9%), from €2,332 to €1,658
of which Trade receivables: -€896
- Profit (loss) carried forward -€11,063
down €11,063, from €10,828 to -€235
- Other debts -€1,246
down €1,246 (-62.3%), from €2,000 to €754
- Purchases and services +€126,282
new in 2025: €126,282
- Turnover +€116,776
new in 2025: €116,776
- Gross operating margin -€58,775
down €58,775, from €49,268 to -€9,507
- Other operating charges -€52,172
down €52,172 (-98.5%), from €52,986 to €813
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 | €34,842 | €22,707 | -€12,135 | -34.8% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €34,792 | €22,657 | -€12,135 | -34.9% |
| Stocks and contracts in progress | 3 | €12,000 | €12,000 | = | 0.0% |
| Stocks | 30/36 | €12,000 | €12,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,332 | €1,658 | -€674 | -28.9% |
| Trade receivables | 40 | €896 | - | -€896 | |
| Other amounts receivable | 41 | €1,436 | €1,658 | +€222 | +15.4% |
| Cash at bank and in hand | 54/58 | €20,460 | €8,998 | -€11,461 | -56.0% |
| Total equity and liabilities | 10/49 | €34,842 | €22,707 | -€12,135 | -34.8% |
| Equity | 10/15 | €31,288 | €20,225 | -€11,063 | -35.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €10,828 | -€235 | -€11,063 | |
| Amounts payable | 17/49 | €3,554 | €2,481 | -€1,073 | -30.2% |
| Amounts payable within one year | 42/48 | €3,554 | €2,481 | -€1,073 | -30.2% |
| Trade debts | 44 | €1,554 | €1,727 | +€173 | +11.2% |
| Suppliers | 440/4 | €1,554 | €1,727 | +€173 | +11.2% |
| Other amounts payable | 47/48 | €2,000 | €754 | -€1,246 | -62.3% |
| Turnover | 70 | - | €116,776 | +€116,776 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €126,282 | +€126,282 | |
| Other operating charges | 640/8 | €52,986 | €813 | -€52,172 | -98.5% |
| Gross operating margin | 9900 | €49,268 | -€9,507 | -€58,775 | |
| Operating profit (loss) | 9901 | -€3,717 | -€10,320 | -€6,603 | -178% |
| Financial charges | 65/66B | - | €743 | +€743 | |
| Recurring financial charges | 65 | - | €743 | +€743 | |
| Profit (loss) for the period before taxes | 9903 | -€3,717 | -€11,063 | -€7,345 | -198% |
| Profit (loss) for the period | 9904 | -€3,717 | -€11,063 | -€7,345 | -198% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,717 | -€11,063 | -€7,345 | -198% |
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 15 October 2026 via checked.be.