JACHRIBEL: 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.
JACHRIBEL
Largest movements
- Receivables within one year -€124,015
down €124,015 (-100%), from €124,015 to €0
- Cash +€102,499
up €102,499 (+30.8%), from €332,966 to €435,465
mainly Receivables within one year (+€124,015) and Depreciation (+€8,147)
- Tangible fixed assets -€8,147
down €8,147 (-3.6%), from €226,026 to €217,879
- Other debts -€21,017
down €21,017 (-28.4%), from €74,087 to €53,070
- Reserves -€10,315
down €10,315 (-3.4%), from €299,129 to €288,813
of which Distributable reserves: -€10,315
- Financial charges +€20,694
up €20,694, from -€20,619 to €75
- Taxes -€2,128
down €2,128 (-100%), from €2,128 to €0
- Financial income -€1,124
down €1,124 (-54.0%), from €2,079 to €956
- Gross operating margin +€965
up €965, from -€205 to €760
- Other operating charges +€100
up €100 (+2.7%), from €3,708 to €3,809
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 | €683,490 | €653,561 | -€29,928 | -4.4% |
| Fixed assets | 21/28 | €226,026 | €217,879 | -€8,147 | -3.6% |
| Tangible fixed assets | 22/27 | €226,026 | €217,879 | -€8,147 | -3.6% |
| Land and buildings | 22 | €226,026 | €217,879 | -€8,147 | -3.6% |
| Current assets | 29/58 | €457,464 | €435,683 | -€21,781 | -4.8% |
| Amounts receivable within one year | 40/41 | €124,015 | €0 | -€124,015 | -100% |
| Other amounts receivable | 41 | €124,015 | €0 | -€124,015 | -100% |
| Cash at bank and in hand | 54/58 | €332,966 | €435,465 | +€102,499 | +30.8% |
| Deferred charges and accrued income | 490/1 | €483 | €218 | -€265 | -54.9% |
| Total equity and liabilities | 10/49 | €683,490 | €653,561 | -€29,928 | -4.4% |
| Equity | 10/15 | €599,129 | €588,813 | -€10,315 | -1.7% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €299,129 | €288,813 | -€10,315 | -3.4% |
| Tax-exempt reserves | 132 | €496 | €496 | = | 0.0% |
| Distributable reserves | 133 | €298,633 | €288,318 | -€10,315 | -3.5% |
| Amounts payable | 17/49 | €84,361 | €64,748 | -€19,613 | -23.2% |
| Amounts payable within one year | 42/48 | €84,361 | €64,748 | -€19,613 | -23.2% |
| Trade debts | 44 | €3,379 | €4,783 | +€1,404 | +41.5% |
| Suppliers | 440/4 | €3,379 | €4,783 | +€1,404 | +41.5% |
| Taxes, remuneration and social security | 45 | €6,895 | €6,895 | = | 0.0% |
| Taxes | 450/3 | €6,895 | €6,895 | = | 0.0% |
| Other amounts payable | 47/48 | €74,087 | €53,070 | -€21,017 | -28.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,147 | €8,147 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,708 | €3,809 | +€100 | +2.7% |
| Gross operating margin | 9900 | -€205 | €760 | +€965 | |
| Operating profit (loss) | 9901 | -€12,061 | -€11,196 | +€865 | +7.2% |
| Financial income | 75/76B | €2,079 | €956 | -€1,124 | -54.0% |
| Recurring financial income | 75 | €2,079 | €956 | -€1,124 | -54.0% |
| Financial charges | 65/66B | -€20,619 | €75 | +€20,694 | |
| Recurring financial charges | 65 | -€20,619 | €75 | +€20,694 | |
| Profit (loss) for the period before taxes | 9903 | €10,638 | -€10,315 | -€20,953 | |
| Income taxes | 67/77 | €2,128 | €0 | -€2,128 | -100% |
| Profit (loss) for the period | 9904 | €8,510 | -€10,315 | -€18,825 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,510 | -€10,315 | -€18,825 |
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 22 October 2026 via checked.be.