JABRE MANAGEMENT: what changed
JABRE MANAGEMENT
Largest movements
- Cash -€68,119
down €68,119 (-20.2%), from €337,579 to €269,460
mainly Contributions, distributions and other (-€258,024) and Tax, wage and social debts (-€20,213)
- Receivables within one year -€23,463
down €23,463 (-98.3%), from €23,867 to €405
- Profit (loss) carried forward -€184,577
no longer reported in 2025 (was €184,577)
- Other debts +€114,444
up €114,444 (+79.7%), from €143,580 to €258,024
- Tax, wage and social debts -€20,213
down €20,213 (-70.6%), from €28,627 to €8,414
of which Taxes: -€17,536
- Taxes +€1,414
up €1,414 (+7.6%), from €18,625 to €20,038
- Gross operating margin +€1,155
up €1,155 (+1.3%), from €91,126 to €92,282
- Financial income -€1,079
down €1,079 (-42.4%), from €2,544 to €1,465
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €363,197 | €270,779 | -€92,418 | -25.4% |
| Fixed assets | 21/28 | €125 | - | -€125 | |
| Tangible fixed assets | 22/27 | €125 | - | -€125 | |
| Furniture and vehicles | 24 | €125 | - | -€125 | |
| Current assets | 29/58 | €363,072 | €270,779 | -€92,293 | -25.4% |
| Amounts receivable within one year | 40/41 | €23,867 | €405 | -€23,463 | -98.3% |
| Other amounts receivable | 41 | €23,867 | €405 | -€23,463 | -98.3% |
| Cash at bank and in hand | 54/58 | €337,579 | €269,460 | -€68,119 | -20.2% |
| Deferred charges and accrued income | 490/1 | €1,626 | €915 | -€711 | -43.7% |
| Total equity and liabilities | 10/49 | €363,197 | €270,779 | -€92,418 | -25.4% |
| Equity | 10/15 | €188,577 | €4,000 | -€184,577 | -97.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €184,577 | - | -€184,577 | |
| Amounts payable | 17/49 | €174,621 | €266,779 | +€92,159 | +52.8% |
| Amounts payable within one year | 42/48 | €173,361 | €266,505 | +€93,144 | +53.7% |
| Trade debts | 44 | €1,154 | €67 | -€1,087 | -94.2% |
| Suppliers | 440/4 | €1,154 | €67 | -€1,087 | -94.2% |
| Taxes, remuneration and social security | 45 | €28,627 | €8,414 | -€20,213 | -70.6% |
| Taxes | 450/3 | €25,950 | €8,414 | -€17,536 | -67.6% |
| Remuneration and social security | 454/9 | €2,677 | - | -€2,677 | |
| Other amounts payable | 47/48 | €143,580 | €258,024 | +€114,444 | +79.7% |
| Accrued charges and deferred income | 492/3 | €1,260 | €274 | -€985 | -78.2% |
| Non-recurring operating income | 76A | €65 | - | -€65 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €255 | €125 | -€130 | -51.1% |
| Other operating charges | 640/8 | €387 | €15 | -€372 | -96.1% |
| Gross operating margin | 9900 | €91,126 | €92,282 | +€1,155 | +1.3% |
| Operating profit (loss) | 9901 | €90,484 | €92,142 | +€1,658 | +1.8% |
| Financial income | 75/76B | €2,544 | €1,465 | -€1,079 | -42.4% |
| Recurring financial income | 75 | €2,544 | €1,465 | -€1,079 | -42.4% |
| Financial charges | 65/66B | €64 | €121 | +€58 | +90.5% |
| Recurring financial charges | 65 | €64 | €121 | +€58 | +90.5% |
| Profit (loss) for the period before taxes | 9903 | €92,964 | €93,486 | +€521 | +0.6% |
| Income taxes | 67/77 | €18,625 | €20,038 | +€1,414 | +7.6% |
| Profit (loss) for the period | 9904 | €74,340 | €73,447 | -€892 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €74,340 | €73,447 | -€892 | -1.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.