JABSKAR: 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.
JABSKAR
Largest movements
- Receivables within one year -€8,959
down €8,959 (-73.4%), from €12,201 to €3,243
of which Trade receivables: -€8,894
- Cash +€8,673
up €8,673 (+352%), from €2,463 to €11,136
mainly Receivables within one year (+€8,959) and Other debts (+€7,641)
- Stocks and contracts +€5,250
new in 2025: €5,250
- Tangible fixed assets -€1,031
down €1,031 (-10.3%), from €9,967 to €8,936
- Other debts +€7,641
up €7,641 (+22.9%), from €33,359 to €41,000
- Profit (loss) carried forward -€4,203
down €4,203 (-10.1%), from -€41,800 to -€46,003
- Trade debts +€430
up €430 (+3.0%), from €14,567 to €14,997
- Purchases and services -€25,929
down €25,929 (-34.8%), from €74,503 to €48,575
- Turnover -€18,664
down €18,664 (-27.7%), from €67,392 to €48,728
- Gross operating margin -€2,803
down €2,803 (-94.8%), from €2,956 to €153
- Other operating charges +€2,725
up €2,725 (+455%), from €599 to €3,324
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 | €24,726 | €28,594 | +€3,868 | +15.6% |
| Fixed assets | 21/28 | €9,967 | €8,936 | -€1,031 | -10.3% |
| Tangible fixed assets | 22/27 | €9,967 | €8,936 | -€1,031 | -10.3% |
| Plant, machinery and equipment | 23 | €9,967 | €8,936 | -€1,031 | -10.3% |
| Current assets | 29/58 | €14,759 | €19,659 | +€4,899 | +33.2% |
| Stocks and contracts in progress | 3 | - | €5,250 | +€5,250 | |
| Stocks | 30/36 | - | €5,250 | +€5,250 | |
| Amounts receivable within one year | 40/41 | €12,201 | €3,243 | -€8,959 | -73.4% |
| Trade receivables | 40 | €10,640 | €1,747 | -€8,894 | -83.6% |
| Other amounts receivable | 41 | €1,561 | €1,496 | -€65 | -4.1% |
| Cash at bank and in hand | 54/58 | €2,463 | €11,136 | +€8,673 | +352% |
| Deferred charges and accrued income | 490/1 | €95 | €30 | -€65 | -68.6% |
| Total equity and liabilities | 10/49 | €24,726 | €28,594 | +€3,868 | +15.6% |
| Equity | 10/15 | -€23,200 | -€27,403 | -€4,203 | -18.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,800 | -€46,003 | -€4,203 | -10.1% |
| Amounts payable | 17/49 | €47,925 | €55,997 | +€8,072 | +16.8% |
| Amounts payable within one year | 42/48 | €47,925 | €55,997 | +€8,072 | +16.8% |
| Trade debts | 44 | €14,567 | €14,997 | +€430 | +3.0% |
| Suppliers | 440/4 | €14,567 | €14,997 | +€430 | +3.0% |
| Other amounts payable | 47/48 | €33,359 | €41,000 | +€7,641 | +22.9% |
| Turnover | 70 | €67,392 | €48,728 | -€18,664 | -27.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €74,503 | €48,575 | -€25,929 | -34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,031 | €1,031 | = | 0.0% |
| Other operating charges | 640/8 | €599 | €3,324 | +€2,725 | +455% |
| Gross operating margin | 9900 | €2,956 | €153 | -€2,803 | -94.8% |
| Operating profit (loss) | 9901 | €1,326 | -€4,202 | -€5,528 | |
| Financial income | 75/76B | €28 | €66 | +€38 | +137% |
| Recurring financial income | 75 | €28 | €66 | +€38 | +137% |
| Financial charges | 65/66B | €55 | €63 | +€8 | +14.9% |
| Recurring financial charges | 65 | €55 | €63 | +€8 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €1,299 | -€4,200 | -€5,499 | |
| Income taxes | 67/77 | - | €4 | +€4 | |
| Profit (loss) for the period | 9904 | €1,299 | -€4,203 | -€5,502 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,299 | -€4,203 | -€5,502 |
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.