Jabolar: 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.
Jabolar
Largest movements
- Tangible fixed assets -€21,382
down €21,382 (-21.1%), from €101,473 to €80,091
- Cash +€17,429
up €17,429 (+15.4%), from €113,202 to €130,631
mainly Depreciation (+€23,989) and Receivables within one year (+€10,473)
- Receivables within one year -€10,473
down €10,473 (-16.9%), from €61,959 to €51,486
of which Trade receivables: -€32,000
- Debts after one year -€23,310
down €23,310 (-28.6%), from €81,415 to €58,105
- Profit (loss) carried forward +€8,832
up €8,832 (+39.9%), from -€22,151 to -€13,320
- Depreciation +€7,184
up €7,184 (+42.8%), from €16,804 to €23,989
- Gross operating margin +€6,730
up €6,730 (+22.5%), from €29,937 to €36,668
- Financial income +€1,340
new in 2025: €1,340
- Financial charges +€730
up €730 (+23.5%), from €3,112 to €3,842
- Other operating charges -€672
down €672 (-40.6%), from €1,657 to €985
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 | €282,343 | €269,050 | -€13,293 | -4.7% |
| Fixed assets | 21/28 | €102,473 | €81,091 | -€21,382 | -20.9% |
| Tangible fixed assets | 22/27 | €101,473 | €80,091 | -€21,382 | -21.1% |
| Furniture and vehicles | 24 | €101,473 | €80,091 | -€21,382 | -21.1% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €179,870 | €187,959 | +€8,088 | +4.5% |
| Amounts receivable within one year | 40/41 | €61,959 | €51,486 | -€10,473 | -16.9% |
| Trade receivables | 40 | €48,000 | €16,000 | -€32,000 | -66.7% |
| Other amounts receivable | 41 | €13,959 | €35,486 | +€21,527 | +154% |
| Cash at bank and in hand | 54/58 | €113,202 | €130,631 | +€17,429 | +15.4% |
| Deferred charges and accrued income | 490/1 | €4,709 | €5,842 | +€1,133 | +24.1% |
| Total equity and liabilities | 10/49 | €282,343 | €269,050 | -€13,293 | -4.7% |
| Equity | 10/15 | €177,849 | €186,680 | +€8,832 | +5.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,151 | -€13,320 | +€8,832 | +39.9% |
| Amounts payable | 17/49 | €104,495 | €82,370 | -€22,125 | -21.2% |
| Amounts payable after more than one year | 17 | €81,415 | €58,105 | -€23,310 | -28.6% |
| Financial debts | 170/4 | €81,415 | €58,105 | -€23,310 | -28.6% |
| Amounts payable within one year | 42/48 | €23,079 | €24,264 | +€1,185 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €22,408 | €23,310 | +€902 | +4.0% |
| Trade debts | 44 | €427 | €595 | +€168 | +39.3% |
| Suppliers | 440/4 | €427 | €595 | +€168 | +39.3% |
| Taxes, remuneration and social security | 45 | €245 | €360 | +€115 | +47.0% |
| Taxes | 450/3 | €245 | €360 | +€115 | +47.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,804 | €23,989 | +€7,184 | +42.8% |
| Other operating charges | 640/8 | €1,657 | €985 | -€672 | -40.6% |
| Non-recurring operating charges | 66A | €20,796 | - | -€20,796 | |
| Gross operating margin | 9900 | €29,937 | €36,668 | +€6,730 | +22.5% |
| Operating profit (loss) | 9901 | -€9,321 | €11,694 | +€21,014 | |
| Financial income | 75/76B | - | €1,340 | +€1,340 | |
| Recurring financial income | 75 | - | €1,340 | +€1,340 | |
| Financial charges | 65/66B | €3,112 | €3,842 | +€730 | +23.5% |
| Recurring financial charges | 65 | €3,112 | €3,842 | +€730 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,433 | €9,191 | +€21,624 | |
| Income taxes | 67/77 | €245 | €360 | +€115 | +47.0% |
| Profit (loss) for the period | 9904 | -€12,678 | €8,832 | +€21,509 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,678 | €8,832 | +€21,509 |
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 15 October 2026 via checked.be.