JABODEX: 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.
JABODEX
Largest movements
- Tangible fixed assets -€12,968
down €12,968 (-35.9%), from €36,127 to €23,159
of which Furniture and vehicles: -€11,600
- Cash +€8,999
new in 2025: €8,999
mainly Net result for the year (+€14,097) and Depreciation (+€12,968)
- Receivables within one year +€4,306
up €4,306 (+12.6%), from €34,278 to €38,584
of which Trade receivables: +€13,840
- Deferred charges and accrued income +€3,652
up €3,652 (+5,797%), from €63 to €3,715
- Debts after one year -€9,737
down €9,737 (-53.7%), from €18,136 to €8,400
- Tax, wage and social debts +€9,239
up €9,239 (+340%), from €2,716 to €11,955
of which Taxes: +€7,439
- Trade debts +€8,885
up €8,885 (+168%), from €5,292 to €14,177
- Short-term financial debts -€7,485
down €7,485 (-100%), from €7,485 to €0
- Reserves +€4,443
up €4,443 (+15.5%), from €28,754 to €33,197
- Gross operating margin +€28,752
up €28,752 (+328%), from €8,764 to €37,516
- Depreciation +€9,987
up €9,987 (+335%), from €2,982 to €12,968
- Taxes +€5,992
up €5,992 (+973%), from €616 to €6,607
- Other operating charges +€955
up €955 (+79.5%), from €1,201 to €2,156
- Financial charges +€524
up €524 (+28.0%), from €1,872 to €2,396
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 | €70,756 | €74,744 | +€3,988 | +5.6% |
| Fixed assets | 21/28 | €36,415 | €23,446 | -€12,968 | -35.6% |
| Tangible fixed assets | 22/27 | €36,127 | €23,159 | -€12,968 | -35.9% |
| Land and buildings | 22 | €3,946 | €2,577 | -€1,368 | -34.7% |
| Furniture and vehicles | 24 | €32,181 | €20,581 | -€11,600 | -36.0% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €288 | €288 | = | 0.0% |
| Current assets | 29/58 | €34,341 | €51,298 | +€16,957 | +49.4% |
| Amounts receivable within one year | 40/41 | €34,278 | €38,584 | +€4,306 | +12.6% |
| Trade receivables | 40 | €14,492 | €28,332 | +€13,840 | +95.5% |
| Other amounts receivable | 41 | €19,786 | €10,252 | -€9,534 | -48.2% |
| Cash at bank and in hand | 54/58 | - | €8,999 | +€8,999 | |
| Deferred charges and accrued income | 490/1 | €63 | €3,715 | +€3,652 | +5,797% |
| Total equity and liabilities | 10/49 | €70,756 | €74,744 | +€3,988 | +5.6% |
| Equity | 10/15 | €26,033 | €30,476 | +€4,443 | +17.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €28,754 | €33,197 | +€4,443 | +15.5% |
| Distributable reserves | 133 | €28,754 | €33,197 | +€4,443 | +15.5% |
| Profit (loss) carried forward | 14 | -€21,313 | -€21,313 | = | 0.0% |
| Amounts payable | 17/49 | €44,723 | €44,268 | -€455 | -1.0% |
| Amounts payable after more than one year | 17 | €18,136 | €8,400 | -€9,737 | -53.7% |
| Other amounts payable | 178/9 | €18,136 | €8,400 | -€9,737 | -53.7% |
| Amounts payable within one year | 42/48 | €26,586 | €35,868 | +€9,282 | +34.9% |
| Current portion of amounts payable after more than one year | 42 | €9,375 | €9,737 | +€361 | +3.9% |
| Financial debts | 43 | €7,485 | €0 | -€7,485 | -100% |
| Credit institutions | 430/8 | €7,485 | €0 | -€7,485 | -100% |
| Trade debts | 44 | €5,292 | €14,177 | +€8,885 | +168% |
| Suppliers | 440/4 | €5,292 | €14,177 | +€8,885 | +168% |
| Taxes, remuneration and social security | 45 | €2,716 | €11,955 | +€9,239 | +340% |
| Taxes | 450/3 | €2,716 | €10,155 | +€7,439 | +274% |
| Remuneration and social security | 454/9 | €0 | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €1,718 | €0 | -€1,718 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,982 | €12,968 | +€9,987 | +335% |
| Other operating charges | 640/8 | €1,201 | €2,156 | +€955 | +79.5% |
| Gross operating margin | 9900 | €8,764 | €37,516 | +€28,752 | +328% |
| Operating profit (loss) | 9901 | €4,582 | €22,391 | +€17,810 | +389% |
| Financial income | 75/76B | €858 | €709 | -€149 | -17.4% |
| Recurring financial income | 75 | €858 | €709 | -€149 | -17.4% |
| Financial charges | 65/66B | €1,872 | €2,396 | +€524 | +28.0% |
| Recurring financial charges | 65 | €1,872 | €2,396 | +€524 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | €3,567 | €20,704 | +€17,137 | +480% |
| Income taxes | 67/77 | €616 | €6,607 | +€5,992 | +973% |
| Profit (loss) for the period | 9904 | €2,952 | €14,097 | +€11,145 | +378% |
| Profit (loss) for the period to be appropriated | 9905 | €2,952 | €14,097 | +€11,145 | +378% |
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 18 October 2026 via checked.be.