JABIRU: 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.
JABIRU
Largest movements
- Receivables within one year -€20,314
down €20,314 (-27.3%), from €74,284 to €53,971
of which Other amounts receivable: -€18,788
- Tangible fixed assets -€7,576
down €7,576 (-30.5%), from €24,835 to €17,259
of which Leasing and similar rights: -€7,989
- Stocks and contracts +€1,685
up €1,685 (+23.1%), from €7,300 to €8,985
- Deferred charges and accrued income +€1,599
up €1,599 (+191%), from €838 to €2,437
- Cash +€1,196
up €1,196 (+3,350%), from €36 to €1,232
mainly Receivables within one year (+€20,314) and Depreciation (+€8,151)
- Tax, wage and social debts -€8,169
no longer reported in 2024 (was €8,169)
- Trade debts -€5,457
down €5,457 (-47.1%), from €11,592 to €6,136
- Debts after one year -€5,452
down €5,452 (-41.8%), from €13,054 to €7,602
- Profit (loss) carried forward -€4,419
down €4,419 (-20.6%), from €21,401 to €16,982
- Gross operating margin +€2,246
up €2,246, from -€106 to €2,141
- Taxes -€1,282
no longer reported in 2024 (was €1,282)
- Financial income -€1,207
down €1,207 (-32.4%), from €3,730 to €2,523
- Financial charges -€423
down €423 (-40.8%), from €1,036 to €613
- Other operating charges -€405
down €405 (-56.0%), from €722 to €318
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,798 | €84,388 | -€23,410 | -21.7% |
| Fixed assets | 21/28 | €25,340 | €17,764 | -€7,576 | -29.9% |
| Tangible fixed assets | 22/27 | €24,835 | €17,259 | -€7,576 | -30.5% |
| Plant, machinery and equipment | 23 | €0 | €157 | +€157 | |
| Furniture and vehicles | 24 | €147 | €403 | +€256 | +174% |
| Leasing and similar rights | 25 | €24,688 | €16,700 | -€7,989 | -32.4% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €505 | €505 | = | 0.0% |
| Current assets | 29/58 | €82,458 | €66,624 | -€15,834 | -19.2% |
| Stocks and contracts in progress | 3 | €7,300 | €8,985 | +€1,685 | +23.1% |
| Stocks | 30/36 | €7,300 | €8,985 | +€1,685 | +23.1% |
| Amounts receivable within one year | 40/41 | €74,284 | €53,971 | -€20,314 | -27.3% |
| Trade receivables | 40 | €6,590 | €5,064 | -€1,526 | -23.2% |
| Other amounts receivable | 41 | €67,695 | €48,906 | -€18,788 | -27.8% |
| Cash at bank and in hand | 54/58 | €36 | €1,232 | +€1,196 | +3,350% |
| Deferred charges and accrued income | 490/1 | €838 | €2,437 | +€1,599 | +191% |
| Total equity and liabilities | 10/49 | €107,798 | €84,388 | -€23,410 | -21.7% |
| Equity | 10/15 | €41,011 | €36,592 | -€4,419 | -10.8% |
| Contributions | 10/11 | €17,750 | €17,750 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €21,401 | €16,982 | -€4,419 | -20.6% |
| Amounts payable | 17/49 | €66,787 | €47,796 | -€18,991 | -28.4% |
| Amounts payable after more than one year | 17 | €13,054 | €7,602 | -€5,452 | -41.8% |
| Financial debts | 170/4 | €13,054 | €7,602 | -€5,452 | -41.8% |
| Amounts payable within one year | 42/48 | €53,733 | €40,193 | -€13,540 | -25.2% |
| Current portion of amounts payable after more than one year | 42 | €5,366 | €5,452 | +€86 | +1.6% |
| Trade debts | 44 | €11,592 | €6,136 | -€5,457 | -47.1% |
| Suppliers | 440/4 | €11,592 | €6,136 | -€5,457 | -47.1% |
| Taxes, remuneration and social security | 45 | €8,169 | - | -€8,169 | |
| Taxes | 450/3 | €8,169 | - | -€8,169 | |
| Other amounts payable | 47/48 | €28,606 | €28,606 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,202 | €8,151 | -€51 | -0.6% |
| Other operating charges | 640/8 | €722 | €318 | -€405 | -56.0% |
| Gross operating margin | 9900 | -€106 | €2,141 | +€2,246 | |
| Operating profit (loss) | 9901 | -€9,030 | -€6,328 | +€2,702 | +29.9% |
| Financial income | 75/76B | €3,730 | €2,523 | -€1,207 | -32.4% |
| Recurring financial income | 75 | €3,730 | €2,523 | -€1,207 | -32.4% |
| Financial charges | 65/66B | €1,036 | €613 | -€423 | -40.8% |
| Recurring financial charges | 65 | €1,036 | €613 | -€423 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,336 | -€4,419 | +€1,918 | +30.3% |
| Income taxes | 67/77 | €1,282 | - | -€1,282 | |
| Profit (loss) for the period | 9904 | -€7,619 | -€4,419 | +€3,200 | +42.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,619 | -€4,419 | +€3,200 | +42.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.