JABATA: 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.
JABATA
Largest movements
- Cash -€36,327
down €36,327 (-25.6%), from €141,632 to €105,305
mainly Contributions, distributions and other (-€100,000) and Debts after one year (-€33,603)
- Tangible fixed assets -€24,324
down €24,324 (-2.8%), from €868,465 to €844,141
- Profit (loss) carried forward -€37,978
down €37,978 (-23.8%), from €159,598 to €121,620
- Debts after one year -€33,603
down €33,603 (-9.1%), from €369,823 to €336,220
- Other debts +€10,706
up €10,706 (+4.5%), from €235,397 to €246,103
- Gross operating margin -€9,093
down €9,093 (-6.5%), from €139,862 to €130,769
- Other operating charges +€3,272
up €3,272 (+55.2%), from €5,926 to €9,198
- Taxes -€2,128
down €2,128 (-12.0%), from €17,684 to €15,555
- Financial charges -€1,524
down €1,524 (-7.2%), from €21,193 to €19,669
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 | €1,012,674 | €950,827 | -€61,847 | -6.1% |
| Fixed assets | 21/28 | €868,465 | €844,141 | -€24,324 | -2.8% |
| Tangible fixed assets | 22/27 | €868,465 | €844,141 | -€24,324 | -2.8% |
| Land and buildings | 22 | €868,465 | €844,141 | -€24,324 | -2.8% |
| Current assets | 29/58 | €144,209 | €106,686 | -€37,523 | -26.0% |
| Cash at bank and in hand | 54/58 | €141,632 | €105,305 | -€36,327 | -25.6% |
| Deferred charges and accrued income | 490/1 | €2,577 | €1,381 | -€1,196 | -46.4% |
| Total equity and liabilities | 10/49 | €1,012,674 | €950,827 | -€61,847 | -6.1% |
| Equity | 10/15 | €359,598 | €321,620 | -€37,978 | -10.6% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €159,598 | €121,620 | -€37,978 | -23.8% |
| Amounts payable | 17/49 | €653,076 | €629,207 | -€23,869 | -3.7% |
| Amounts payable after more than one year | 17 | €369,823 | €336,220 | -€33,603 | -9.1% |
| Financial debts | 170/4 | €369,823 | €336,220 | -€33,603 | -9.1% |
| Amounts payable within one year | 42/48 | €283,253 | €292,987 | +€9,734 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €33,332 | €33,603 | +€271 | +0.8% |
| Trade debts | 44 | €1,926 | €163 | -€1,763 | -91.5% |
| Suppliers | 440/4 | €1,926 | €163 | -€1,763 | -91.5% |
| Taxes, remuneration and social security | 45 | €12,598 | €13,118 | +€520 | +4.1% |
| Taxes | 450/3 | €12,598 | €13,118 | +€520 | +4.1% |
| Other amounts payable | 47/48 | €235,397 | €246,103 | +€10,706 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,324 | €24,324 | = | 0.0% |
| Other operating charges | 640/8 | €5,926 | €9,198 | +€3,272 | +55.2% |
| Gross operating margin | 9900 | €139,862 | €130,769 | -€9,093 | -6.5% |
| Operating profit (loss) | 9901 | €109,611 | €97,246 | -€12,365 | -11.3% |
| Financial charges | 65/66B | €21,193 | €19,669 | -€1,524 | -7.2% |
| Recurring financial charges | 65 | €21,193 | €19,669 | -€1,524 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €88,418 | €77,577 | -€10,841 | -12.3% |
| Income taxes | 67/77 | €17,684 | €15,555 | -€2,128 | -12.0% |
| Profit (loss) for the period | 9904 | €70,735 | €62,022 | -€8,713 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €70,735 | €62,022 | -€8,713 | -12.3% |
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 20 October 2026 via checked.be.