JABITO: 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.
JABITO
Largest movements
- Cash +€484,234
up €484,234 (+1,224%), from €39,572 to €523,806
mainly Debts after one year (+€683,079) and Trade debts (+€281,599)
- Receivables after one year -€260,000
down €260,000 (-23.6%), from €1.1m to €840,374
- Receivables within one year +€42,502
up €42,502 (+396%), from €10,737 to €53,239
of which Trade receivables: +€50,272
- Advances received -€767,295
down €767,295 (-94.4%), from €812,867 to €45,572
- Debts after one year +€683,079
up €683,079 (+3,253%), from €21,000 to €704,080
of which Financial debts: +€700,000
- Trade debts +€281,599
up €281,599 (+131%), from €215,614 to €497,213
- Tax, wage and social debts +€67,821
up €67,821 (+749%), from €9,055 to €76,876
- Financial income -€48,216
down €48,216 (-95.6%), from €50,427 to €2,211
- Financial charges +€40,940
up €40,940 (+153%), from €26,772 to €67,712
- Gross operating margin +€40,470
up €40,470 (+154%), from €26,305 to €66,776
- Taxes -€9,005
down €9,005 (-99.4%), from €9,055 to €51
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 | €1,162,064 | €1,427,365 | +€265,302 | +22.8% |
| Fixed assets | 21/28 | €3,300 | €3,300 | = | 0.0% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €1,158,764 | €1,424,065 | +€265,302 | +22.9% |
| Amounts receivable after more than one year | 29 | €1,100,374 | €840,374 | -€260,000 | -23.6% |
| Other amounts receivable | 291 | €1,100,374 | €840,374 | -€260,000 | -23.6% |
| Amounts receivable within one year | 40/41 | €10,737 | €53,239 | +€42,502 | +396% |
| Trade receivables | 40 | €2,967 | €53,239 | +€50,272 | +1,694% |
| Other amounts receivable | 41 | €7,770 | - | -€7,770 | |
| Cash at bank and in hand | 54/58 | €39,572 | €523,806 | +€484,234 | +1,224% |
| Deferred charges and accrued income | 490/1 | €8,080 | €6,647 | -€1,434 | -17.7% |
| Total equity and liabilities | 10/49 | €1,162,064 | €1,427,365 | +€265,302 | +22.8% |
| Equity | 10/15 | €103,527 | €103,625 | +€98 | +0.1% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €23,527 | €23,625 | +€98 | +0.4% |
| Distributable reserves | 133 | €23,527 | €23,625 | +€98 | +0.4% |
| Amounts payable | 17/49 | €1,058,537 | €1,323,741 | +€265,204 | +25.1% |
| Amounts payable after more than one year | 17 | €21,000 | €704,080 | +€683,079 | +3,253% |
| Financial debts | 170/4 | - | €700,000 | +€700,000 | |
| Other amounts payable | 178/9 | €21,000 | €4,080 | -€16,921 | -80.6% |
| Amounts payable within one year | 42/48 | €1,037,536 | €619,661 | -€417,875 | -40.3% |
| Trade debts | 44 | €215,614 | €497,213 | +€281,599 | +131% |
| Suppliers | 440/4 | €215,614 | €497,213 | +€281,599 | +131% |
| Advances received on contracts in progress | 46 | €812,867 | €45,572 | -€767,295 | -94.4% |
| Taxes, remuneration and social security | 45 | €9,055 | €76,876 | +€67,821 | +749% |
| Taxes | 450/3 | €9,055 | €76,876 | +€67,821 | +749% |
| Other operating charges | 640/8 | €1,579 | €1,126 | -€452 | -28.6% |
| Gross operating margin | 9900 | €26,305 | €66,776 | +€40,470 | +154% |
| Operating profit (loss) | 9901 | €24,727 | €65,649 | +€40,922 | +165% |
| Financial income | 75/76B | €50,427 | €2,211 | -€48,216 | -95.6% |
| Recurring financial income | 75 | €50,427 | €2,211 | -€48,216 | -95.6% |
| Financial charges | 65/66B | €26,772 | €67,712 | +€40,940 | +153% |
| Recurring financial charges | 65 | €26,772 | €67,712 | +€40,940 | +153% |
| Profit (loss) for the period before taxes | 9903 | €48,381 | €148 | -€48,233 | -99.7% |
| Income taxes | 67/77 | €9,055 | €51 | -€9,005 | -99.4% |
| Profit (loss) for the period | 9904 | €39,326 | €98 | -€39,229 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,326 | €98 | -€39,229 | -99.8% |
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 14 October 2026 via checked.be.