Jabam: 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.
Jabam
Largest movements
- Tangible fixed assets -€47,071
down €47,071 (-21.4%), from €219,851 to €172,780
- Cash +€22,068
up €22,068 (+21.2%), from €104,284 to €126,352
mainly Depreciation (+€59,571) and Other debts (+€57,778)
- Intangible fixed assets -€12,500
down €12,500 (-20.5%), from €61,027 to €48,527
- Receivables within one year -€10,835
down €10,835 (-57.1%), from €18,967 to €8,132
of which Other amounts receivable: -€13,990
- Stocks and contracts -€6,171
down €6,171 (-12.8%), from €48,203 to €42,032
- Debts after one year -€95,357
down €95,357 (-81.6%), from €116,848 to €21,491
- Other debts +€57,778
up €57,778 (+65,754%), from €88 to €57,866
- Reserves -€23,641
no longer reported in 2025 (was €23,641)
- Tax, wage and social debts +€17,505
up €17,505 (+77.3%), from €22,635 to €40,140
of which Taxes: +€13,630
- Trade debts -€8,768
down €8,768 (-11.1%), from €79,124 to €70,356
- Gross operating margin +€28,934
up €28,934 (+9.1%), from €318,129 to €347,064
- Taxes +€17,137
up €17,137 (+13,388%), from €128 to €17,265
- Other operating charges -€3,873
down €3,873 (-36.8%), from €10,531 to €6,658
- Staff costs -€3,634
down €3,634 (-1.7%), from €211,005 to €207,371
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 | €473,678 | €424,543 | -€49,135 | -10.4% |
| Fixed assets | 21/28 | €299,329 | €239,757 | -€59,571 | -19.9% |
| Intangible fixed assets | 21 | €61,027 | €48,527 | -€12,500 | -20.5% |
| Tangible fixed assets | 22/27 | €219,851 | €172,780 | -€47,071 | -21.4% |
| Plant, machinery and equipment | 23 | €32,443 | €26,753 | -€5,690 | -17.5% |
| Furniture and vehicles | 24 | €48,764 | €27,353 | -€21,411 | -43.9% |
| Other tangible fixed assets | 26 | €138,644 | €118,674 | -€19,970 | -14.4% |
| Financial fixed assets | 28 | €18,450 | €18,450 | = | 0.0% |
| Current assets | 29/58 | €174,350 | €184,786 | +€10,436 | +6.0% |
| Stocks and contracts in progress | 3 | €48,203 | €42,032 | -€6,171 | -12.8% |
| Stocks | 30/36 | €48,203 | €42,032 | -€6,171 | -12.8% |
| Amounts receivable within one year | 40/41 | €18,967 | €8,132 | -€10,835 | -57.1% |
| Trade receivables | 40 | €1,495 | €4,650 | +€3,155 | +211% |
| Other amounts receivable | 41 | €17,472 | €3,482 | -€13,990 | -80.1% |
| Cash at bank and in hand | 54/58 | €104,284 | €126,352 | +€22,068 | +21.2% |
| Deferred charges and accrued income | 490/1 | €2,895 | €8,270 | +€5,375 | +186% |
| Total equity and liabilities | 10/49 | €473,678 | €424,543 | -€49,135 | -10.4% |
| Equity | 10/15 | €28,641 | €5,000 | -€23,641 | -82.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €23,641 | - | -€23,641 | |
| Distributable reserves | 133 | €23,641 | - | -€23,641 | |
| Amounts payable | 17/49 | €445,038 | €419,543 | -€25,494 | -5.7% |
| Amounts payable after more than one year | 17 | €116,848 | €21,491 | -€95,357 | -81.6% |
| Financial debts | 170/4 | €116,848 | €21,491 | -€95,357 | -81.6% |
| Amounts payable within one year | 42/48 | €327,729 | €397,878 | +€70,149 | +21.4% |
| Current portion of amounts payable after more than one year | 42 | €98,661 | €95,357 | -€3,304 | -3.3% |
| Trade debts | 44 | €79,124 | €70,356 | -€8,768 | -11.1% |
| Suppliers | 440/4 | €79,124 | €70,356 | -€8,768 | -11.1% |
| Advances received on contracts in progress | 46 | €127,221 | €134,158 | +€6,937 | +5.5% |
| Taxes, remuneration and social security | 45 | €22,635 | €40,140 | +€17,505 | +77.3% |
| Taxes | 450/3 | €10,606 | €24,236 | +€13,630 | +129% |
| Remuneration and social security | 454/9 | €12,029 | €15,904 | +€3,875 | +32.2% |
| Other amounts payable | 47/48 | €88 | €57,866 | +€57,778 | +65,754% |
| Accrued charges and deferred income | 492/3 | €461 | €174 | -€286 | -62.1% |
| Remuneration, social security and pensions | 62 | €211,005 | €207,371 | -€3,634 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,063 | €59,571 | -€1,491 | -2.4% |
| Other operating charges | 640/8 | €10,531 | €6,658 | -€3,873 | -36.8% |
| Gross operating margin | 9900 | €318,129 | €347,064 | +€28,934 | +9.1% |
| Operating profit (loss) | 9901 | €35,530 | €73,463 | +€37,933 | +107% |
| Financial income | 75/76B | €2,000 | €919 | -€1,081 | -54.0% |
| Recurring financial income | 75 | €2,000 | €919 | -€1,081 | -54.0% |
| Financial charges | 65/66B | €5,335 | €3,466 | -€1,869 | -35.0% |
| Recurring financial charges | 65 | €5,335 | €3,466 | -€1,869 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €32,195 | €70,917 | +€38,722 | +120% |
| Income taxes | 67/77 | €128 | €17,265 | +€17,137 | +13,388% |
| Profit (loss) for the period | 9904 | €32,067 | €53,652 | +€21,584 | +67.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,067 | €53,652 | +€21,584 | +67.3% |
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 24 October 2026 via checked.be.