JABER: 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.
JABER
Largest movements
- Cash +€8,304
up €8,304 (+204.9%), from €4,054 to €12,358
mainly Net result for the year (+€9,723) and Depreciation (+€556)
- Tangible fixed assets -€556
down €556 (-4.0%), from €14,012 to €13,456
- Profit (loss) carried forward +€9,723
up €9,723 (+13.5%), from -€72,082 to -€62,359
- Other debts -€1,854
down €1,854 (-3.8%), from €48,293 to €46,439
- Gross operating margin +€9,146
up €9,146 (+309.1%), from €2,959 to €12,106
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
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 | €18,128 | €26,016 | +€7,888 | +43.5% |
| Fixed assets | 21/28 | €14,012 | €13,456 | -€556 | -4.0% |
| Tangible fixed assets | 22/27 | €14,012 | €13,456 | -€556 | -4.0% |
| Land and buildings | 22 | €14,012 | €13,456 | -€556 | -4.0% |
| Current assets | 29/58 | €4,116 | €12,559 | +€8,443 | +205.1% |
| Amounts receivable within one year | 40/41 | - | €201 | +€201 | |
| Trade receivables | 40 | - | €201 | +€201 | |
| Cash at bank and in hand | 54/58 | €4,054 | €12,358 | +€8,304 | +204.9% |
| Deferred charges and accrued income | 490/1 | €62 | - | -€62 | |
| Total equity and liabilities | 10/49 | €18,128 | €26,016 | +€7,888 | +43.5% |
| Equity | 10/15 | -€30,390 | -€20,668 | +€9,723 | +32.0% |
| Contributions | 10/11 | €6,605 | €6,605 | = | 0.0% |
| Reserves | 13 | €35,086 | €35,086 | = | 0.0% |
| Distributable reserves | 133 | €35,086 | €35,086 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,082 | -€62,359 | +€9,723 | +13.5% |
| Amounts payable | 17/49 | €48,519 | €46,683 | -€1,835 | -3.8% |
| Amounts payable within one year | 42/48 | €48,519 | €46,683 | -€1,835 | -3.8% |
| Trade debts | 44 | €161 | €212 | +€51 | +31.4% |
| Suppliers | 440/4 | €161 | €212 | +€51 | +31.4% |
| Taxes, remuneration and social security | 45 | €64 | €33 | -€31 | -48.9% |
| Taxes | 450/3 | €64 | €33 | -€31 | -48.9% |
| Other amounts payable | 47/48 | €48,293 | €46,439 | -€1,854 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €556 | €556 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,830 | €1,711 | -€120 | -6.5% |
| Gross operating margin | 9900 | €2,959 | €12,106 | +€9,146 | +309.1% |
| Operating profit (loss) | 9901 | €573 | €9,839 | +€9,266 | +1616.1% |
| Financial income | 75/76B | €30 | €17 | -€13 | -44.2% |
| Recurring financial income | 75 | €30 | €17 | -€13 | -44.2% |
| Financial charges | 65/66B | €96 | €96 | = | 0.0% |
| Recurring financial charges | 65 | €96 | €96 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €508 | €9,761 | +€9,253 | +1822.2% |
| Income taxes | 67/77 | €73 | €38 | -€36 | -48.7% |
| Profit (loss) for the period | 9904 | €434 | €9,723 | +€9,288 | +2137.9% |
| Profit (loss) for the period to be appropriated | 9905 | €434 | €9,723 | +€9,288 | +2137.9% |
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 3 October 2026 via checked.be.