JABAMED: 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.
JABAMED
Largest movements
- Tangible fixed assets -€11,973
down €11,973 (-6.1%), from €196,493 to €184,519
of which Land and buildings: -€6,120
- Profit (loss) carried forward -€38,532
down €38,532 (-12.1%), from €317,210 to €278,678
- Short-term financial debts +€22,079
up €22,079 (+159.3%), from €13,859 to €35,939
- Financial income +€10,266
new in 2025: €10,266
- Gross operating margin +€9,894
up €9,894 (+23.2%), from -€42,672 to -€32,778
- Depreciation +€636
up €636 (+5.6%), from €11,337 to €11,973
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,047,493 | €1,035,379 | -€12,114 | -1.2% |
| Fixed assets | 21/28 | €196,965 | €184,991 | -€11,973 | -6.1% |
| Tangible fixed assets | 22/27 | €196,493 | €184,519 | -€11,973 | -6.1% |
| Land and buildings | 22 | €175,542 | €169,422 | -€6,120 | -3.5% |
| Plant, machinery and equipment | 23 | €20,347 | €14,796 | -€5,552 | -27.3% |
| Furniture and vehicles | 24 | €603 | €302 | -€302 | -50.0% |
| Financial fixed assets | 28 | €472 | €472 | = | 0.0% |
| Current assets | 29/58 | €850,528 | €850,387 | -€141 | 0.0% |
| Amounts receivable within one year | 40/41 | €527 | - | -€527 | |
| Trade receivables | 40 | €527 | - | -€527 | |
| Current investments | 50/53 | €850,000 | €850,000 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €1 | €387 | +€386 | +38618.0% |
| Total equity and liabilities | 10/49 | €1,047,493 | €1,035,379 | -€12,114 | -1.2% |
| Equity | 10/15 | €853,855 | €815,323 | -€38,532 | -4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €518,045 | €518,045 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €478,685 | €478,685 | = | 0.0% |
| Profit (loss) carried forward | 14 | €317,210 | €278,678 | -€38,532 | -12.1% |
| Amounts payable | 17/49 | €193,638 | €220,055 | +€26,418 | +13.6% |
| Amounts payable within one year | 42/48 | €191,704 | €220,055 | +€28,351 | +14.8% |
| Financial debts | 43 | €13,859 | €35,939 | +€22,079 | +159.3% |
| Credit institutions | 430/8 | €13,859 | €35,939 | +€22,079 | +159.3% |
| Trade debts | 44 | €6,713 | €2,871 | -€3,843 | -57.2% |
| Suppliers | 440/4 | €6,713 | €2,871 | -€3,843 | -57.2% |
| Taxes, remuneration and social security | 45 | €1,667 | €7,348 | +€5,681 | +340.8% |
| Taxes | 450/3 | €319 | - | -€319 | |
| Remuneration and social security | 454/9 | €1,348 | €7,348 | +€6,000 | +445.1% |
| Other amounts payable | 47/48 | €169,464 | €173,898 | +€4,434 | +2.6% |
| Accrued charges and deferred income | 492/3 | €1,934 | - | -€1,934 | |
| Remuneration, social security and pensions | 62 | €103 | €165 | +€62 | +59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,337 | €11,973 | +€636 | +5.6% |
| Other operating charges | 640/8 | €2,866 | €3,200 | +€334 | +11.6% |
| Gross operating margin | 9900 | -€42,672 | -€32,778 | +€9,894 | +23.2% |
| Operating profit (loss) | 9901 | -€56,978 | -€48,116 | +€8,862 | +15.6% |
| Financial income | 75/76B | - | €10,266 | +€10,266 | |
| Recurring financial income | 75 | - | €10,266 | +€10,266 | |
| Financial charges | 65/66B | €518 | €491 | -€26 | -5.1% |
| Recurring financial charges | 65 | €518 | €491 | -€26 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | -€57,496 | -€38,341 | +€19,155 | +33.3% |
| Income taxes | 67/77 | - | €191 | +€191 | |
| Profit (loss) for the period | 9904 | -€57,496 | -€38,532 | +€18,964 | +33.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,496 | -€38,532 | +€18,964 | +33.0% |
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 6 October 2026 via checked.be.