JABBLA: 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.
What changed
JABBLA
NACE 62.100, Computer programming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.3m
2024 · €1.2m+€179,689
Equity
€6.1m
2024 · €4.7m+€1.4m
Cash
€663,750
2024 · €567,902+€95,847
Balance sheet total
€7.1m
2024 · €6.7m+€466,695
Largest movements
Assets
- Current investments +€253,222
up €253,222 (+22.0%), from €1.2m to €1.4m
- Stocks and contracts +€232,677
up €232,677 (+19.8%), from €1.2m to €1.4m
- Intangible fixed assets -€140,317
down €140,317 (-9.5%), from €1.5m to €1.3m
- Cash +€95,847
up €95,847 (+16.9%), from €567,902 to €663,750
mainly Net result for the year (+€1.3m) and Depreciation (+€704,383)
Equity and liabilities
- Profit (loss) carried forward +€1.3m
up €1.3m (+50.1%), from €2.6m to €3.8m
- Trade debts -€765,707
down €765,707 (-61.7%), from €1.2m to €474,864
- Investment grants +€141,332
new in 2025: €141,332
- Debts after one year -€132,000
down €132,000 (-100%), from €132,000 to €0
- Other debts -€96,860
down €96,860 (-63.7%), from €152,163 to €55,303
Income statement
- Gross operating margin +€334,276
up €334,276 (+10.3%), from €3.3m to €3.6m
- Staff costs +€65,502
up €65,502 (+6.1%), from €1.1m to €1.1m
- Financial charges +€46,767
up €46,767 (+286%), from €16,351 to €63,118
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.
Result 2024
€1.2m
Gross operating margin
+€334,276
Staff costs
-€65,502
Depreciation
-€17,417
Write-downs
-€2,792
Other operating charges
-€4,367
Financial income
+€9,314
Financial charges
-€46,767
Taxes
-€27,055
Result 2025
€1.3m
raises the resultlowers the result
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.
From operations
+€949,483
Investment
-€796,398
Financing
-€57,237
Cash 2024
€567,902
From operations (derived)
+€949,483
Net result for the year
+€1.3m
Depreciation
+€704,383
Stocks and contracts
-€232,677
Receivables within one year
-€47,509
Deferred charges and accrued income
+€1,353
Trade debts
-€765,707
Tax, wage and social debts
+€77,240
Other debts
-€96,860
Accrued charges and deferred income
-€26,272
Investment (derived)
-€796,398
Investment in fixed assets (net)
-€543,176
Current investments
-€253,222
Financing
-€57,237
Debts after one year
-€132,000
Current portion of long-term debt
-€12,000
Contributions, distributions and other
+€86,763
Cash 2025
€663,750
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,650,803 | €7,117,498 | +€466,695 | +7.0% |
| Fixed assets | 21/28 | €2,451,532 | €2,290,325 | -€161,207 | -6.6% |
| Intangible fixed assets | 21 | €1,479,748 | €1,339,431 | -€140,317 | -9.5% |
| Tangible fixed assets | 22/27 | €971,784 | €950,694 | -€21,090 | -2.2% |
| Land and buildings | 22 | €956,181 | €893,093 | -€63,088 | -6.6% |
| Plant, machinery and equipment | 23 | €1,933 | €17,752 | +€15,819 | +819% |
| Furniture and vehicles | 24 | €13,671 | €39,850 | +€26,179 | +192% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €4,199,271 | €4,827,173 | +€627,902 | +15.0% |
| Stocks and contracts in progress | 3 | €1,174,698 | €1,407,375 | +€232,677 | +19.8% |
| Stocks | 30/36 | €1,174,698 | €1,407,375 | +€232,677 | +19.8% |
| Amounts receivable within one year | 40/41 | €1,298,669 | €1,346,178 | +€47,509 | +3.7% |
| Trade receivables | 40 | €1,227,372 | €1,187,565 | -€39,807 | -3.2% |
| Other amounts receivable | 41 | €71,296 | €158,613 | +€87,317 | +122% |
| Current investments | 50/53 | €1,153,356 | €1,406,578 | +€253,222 | +22.0% |
| Cash at bank and in hand | 54/58 | €567,902 | €663,750 | +€95,847 | +16.9% |
| Deferred charges and accrued income | 490/1 | €4,646 | €3,293 | -€1,353 | -29.1% |
| Total equity and liabilities | 10/49 | €6,650,803 | €7,117,498 | +€466,695 | +7.0% |
| Equity | 10/15 | €4,670,170 | €6,092,464 | +€1.4m | +30.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,092,973 | €2,092,973 | = | 0.0% |
| Non-distributable reserves | 130/1 | €34,916 | €34,916 | = | 0.0% |
| Reserves not available under the articles | 1311 | €34,916 | €34,916 | = | 0.0% |
| Distributable reserves | 133 | €2,058,057 | €2,058,057 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,558,598 | €3,839,560 | +€1.3m | +50.1% |
| Investment grants | 15 | - | €141,332 | +€141,332 | |
| Amounts payable | 17/49 | €1,980,632 | €1,025,034 | -€955,599 | -48.2% |
| Amounts payable after more than one year | 17 | €132,000 | €0 | -€132,000 | -100% |
| Financial debts | 170/4 | €132,000 | €0 | -€132,000 | -100% |
| Amounts payable within one year | 42/48 | €1,802,530 | €1,005,203 | -€797,327 | -44.2% |
| Current portion of amounts payable after more than one year | 42 | €144,000 | €132,000 | -€12,000 | -8.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,240,571 | €474,864 | -€765,707 | -61.7% |
| Suppliers | 440/4 | €1,240,571 | €474,864 | -€765,707 | -61.7% |
| Taxes, remuneration and social security | 45 | €265,796 | €343,036 | +€77,240 | +29.1% |
| Taxes | 450/3 | €166,240 | €214,647 | +€48,407 | +29.1% |
| Remuneration and social security | 454/9 | €99,556 | €128,389 | +€28,833 | +29.0% |
| Other amounts payable | 47/48 | €152,163 | €55,303 | -€96,860 | -63.7% |
| Accrued charges and deferred income | 492/3 | €46,102 | €19,830 | -€26,272 | -57.0% |
| Remuneration, social security and pensions | 62 | €1,078,239 | €1,143,742 | +€65,502 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €686,965 | €704,383 | +€17,417 | +2.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,792 | +€2,792 | |
| Other operating charges | 640/8 | €21,131 | €25,498 | +€4,367 | +20.7% |
| Gross operating margin | 9900 | €3,255,197 | €3,589,474 | +€334,276 | +10.3% |
| Operating profit (loss) | 9901 | €1,468,861 | €1,713,059 | +€244,198 | +16.6% |
| Financial income | 75/76B | €78,707 | €88,020 | +€9,314 | +11.8% |
| Recurring financial income | 75 | €78,707 | €88,020 | +€9,314 | +11.8% |
| Financial charges | 65/66B | €16,351 | €63,118 | +€46,767 | +286% |
| Recurring financial charges | 65 | €16,351 | €63,118 | +€46,767 | +286% |
| Profit (loss) for the period before taxes | 9903 | €1,531,217 | €1,737,961 | +€206,744 | +13.5% |
| Income taxes | 67/77 | €375,374 | €402,430 | +€27,055 | +7.2% |
| Profit (loss) for the period | 9904 | €1,155,842 | €1,335,531 | +€179,689 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,155,842 | €1,335,531 | +€179,689 | +15.5% |
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 21 October 2026 via checked.be.