JABICON: 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.
JABICON
Largest movements
- Cash +€88,128
up €88,128 (+685%), from €12,868 to €100,997
mainly Debts after one year (+€67,311) and Depreciation (+€36,399)
- Receivables within one year -€15,634
down €15,634 (-15.2%), from €102,646 to €87,012
of which Trade receivables: -€21,109
- Debts after one year +€67,311
up €67,311 (+18.5%), from €364,453 to €431,764
- Other operating charges +€12,981
up €12,981 (+390%), from €3,326 to €16,308
- Gross operating margin +€6,729
up €6,729 (+10.9%), from €61,710 to €68,439
- Financial charges -€3,297
down €3,297 (-23.7%), from €13,886 to €10,589
- Depreciation +€2,525
up €2,525 (+7.5%), from €33,874 to €36,399
- Taxes -€1,055
down €1,055 (-47.3%), from €2,228 to €1,173
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 | €571,172 | €644,286 | +€73,113 | +12.8% |
| Fixed assets | 21/28 | €455,018 | €455,399 | +€380 | +0.1% |
| Tangible fixed assets | 22/27 | €455,018 | €455,399 | +€380 | +0.1% |
| Land and buildings | 22 | €429,142 | €426,714 | -€2,428 | -0.6% |
| Plant, machinery and equipment | 23 | €3,739 | €2,530 | -€1,209 | -32.3% |
| Furniture and vehicles | 24 | €14,028 | €20,303 | +€6,274 | +44.7% |
| Other tangible fixed assets | 26 | €8,109 | €5,852 | -€2,257 | -27.8% |
| Current assets | 29/58 | €116,154 | €188,887 | +€72,733 | +62.6% |
| Amounts receivable within one year | 40/41 | €102,646 | €87,012 | -€15,634 | -15.2% |
| Trade receivables | 40 | €101,497 | €80,388 | -€21,109 | -20.8% |
| Other amounts receivable | 41 | €1,149 | €6,625 | +€5,475 | +476% |
| Cash at bank and in hand | 54/58 | €12,868 | €100,997 | +€88,128 | +685% |
| Deferred charges and accrued income | 490/1 | €639 | €878 | +€238 | +37.2% |
| Total equity and liabilities | 10/49 | €571,172 | €644,286 | +€73,113 | +12.8% |
| Equity | 10/15 | €167,230 | €171,238 | +€4,008 | +2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €148,630 | €152,638 | +€4,008 | +2.7% |
| Tax-exempt reserves | 132 | €22,425 | €22,425 | = | 0.0% |
| Distributable reserves | 133 | €126,205 | €130,213 | +€4,008 | +3.2% |
| Amounts payable | 17/49 | €403,942 | €473,048 | +€69,106 | +17.1% |
| Amounts payable after more than one year | 17 | €364,453 | €431,764 | +€67,311 | +18.5% |
| Financial debts | 170/4 | €364,453 | €431,764 | +€67,311 | +18.5% |
| Amounts payable within one year | 42/48 | €39,489 | €41,161 | +€1,672 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €22,689 | €22,689 | = | 0.0% |
| Trade debts | 44 | €8,056 | €5,133 | -€2,922 | -36.3% |
| Suppliers | 440/4 | €8,056 | €5,133 | -€2,922 | -36.3% |
| Taxes, remuneration and social security | 45 | €2,778 | €1,164 | -€1,614 | -58.1% |
| Taxes | 450/3 | €2,778 | €1,164 | -€1,614 | -58.1% |
| Other amounts payable | 47/48 | €5,966 | €12,174 | +€6,209 | +104% |
| Accrued charges and deferred income | 492/3 | - | €123 | +€123 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,874 | €36,399 | +€2,525 | +7.5% |
| Other operating charges | 640/8 | €3,326 | €16,308 | +€12,981 | +390% |
| Gross operating margin | 9900 | €61,710 | €68,439 | +€6,729 | +10.9% |
| Operating profit (loss) | 9901 | €24,510 | €15,732 | -€8,777 | -35.8% |
| Financial income | 75/76B | €5 | €37 | +€32 | +643% |
| Recurring financial income | 75 | €5 | €37 | +€32 | +643% |
| Financial charges | 65/66B | €13,886 | €10,589 | -€3,297 | -23.7% |
| Recurring financial charges | 65 | €13,886 | €10,589 | -€3,297 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €10,629 | €5,181 | -€5,448 | -51.3% |
| Income taxes | 67/77 | €2,228 | €1,173 | -€1,055 | -47.3% |
| Profit (loss) for the period | 9904 | €8,401 | €4,008 | -€4,394 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,401 | €4,008 | -€4,394 | -52.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.