JAHBO: what changed
JAHBO
Largest movements
- Receivables after one year +€25,000
new in 2025: €25,000
- Receivables within one year -€4,611
down €4,611 (-20.8%), from €22,130 to €17,519
of which Other amounts receivable: -€4,611
- Deferred charges and accrued income +€3,741
up €3,741 (+906%), from €413 to €4,154
- Cash -€1,263
down €1,263 (-2.9%), from €43,694 to €42,431
mainly Receivables after one year (-€25,000) and Deferred charges and accrued income (-€3,741)
- Reserves +€18,754
up €18,754 (+34.0%), from €55,095 to €73,850
- Tax, wage and social debts +€3,515
up €3,515 (+72.6%), from €4,844 to €8,359
of which Taxes: +€3,515
- Trade debts +€1,180
up €1,180 (+40.2%), from €2,935 to €4,115
- Financial charges +€2,144
up €2,144 (+104%), from €2,071 to €4,215
- Taxes +€1,837
up €1,837 (+25.1%), from €7,319 to €9,155
- Gross operating margin +€1,776
up €1,776 (+5.4%), from €32,820 to €34,595
- Financial income +€953
up €953 (+1,087%), from €88 to €1,040
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 | €68,771 | €92,042 | +€23,270 | +33.8% |
| Fixed assets | 21/28 | €2,535 | €2,938 | +€403 | +15.9% |
| Tangible fixed assets | 22/27 | €2,535 | €2,938 | +€403 | +15.9% |
| Furniture and vehicles | 24 | €1,535 | €1,938 | +€403 | +26.3% |
| Other tangible fixed assets | 26 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €66,237 | €89,104 | +€22,867 | +34.5% |
| Amounts receivable after more than one year | 29 | - | €25,000 | +€25,000 | |
| Other amounts receivable | 291 | - | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €22,130 | €17,519 | -€4,611 | -20.8% |
| Trade receivables | 40 | €13,915 | €13,915 | = | 0.0% |
| Other amounts receivable | 41 | €8,215 | €3,604 | -€4,611 | -56.1% |
| Cash at bank and in hand | 54/58 | €43,694 | €42,431 | -€1,263 | -2.9% |
| Deferred charges and accrued income | 490/1 | €413 | €4,154 | +€3,741 | +906% |
| Total equity and liabilities | 10/49 | €68,771 | €92,042 | +€23,270 | +33.8% |
| Equity | 10/15 | €59,095 | €77,850 | +€18,754 | +31.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €55,095 | €73,850 | +€18,754 | +34.0% |
| Distributable reserves | 133 | €55,095 | €73,850 | +€18,754 | +34.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,676 | €14,192 | +€4,516 | +46.7% |
| Amounts payable within one year | 42/48 | €9,497 | €14,192 | +€4,695 | +49.4% |
| Trade debts | 44 | €2,935 | €4,115 | +€1,180 | +40.2% |
| Suppliers | 440/4 | €2,935 | €4,115 | +€1,180 | +40.2% |
| Taxes, remuneration and social security | 45 | €4,844 | €8,359 | +€3,515 | +72.6% |
| Taxes | 450/3 | €2,642 | €6,157 | +€3,515 | +133% |
| Remuneration and social security | 454/9 | €2,202 | €2,202 | = | 0.0% |
| Other amounts payable | 47/48 | €1,718 | €1,718 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €179 | €0 | -€179 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €646 | €753 | +€108 | +16.7% |
| Other operating charges | 640/8 | €915 | €1,040 | +€125 | +13.7% |
| Gross operating margin | 9900 | €32,820 | €34,595 | +€1,776 | +5.4% |
| Operating profit (loss) | 9901 | €31,259 | €32,802 | +€1,543 | +4.9% |
| Financial income | 75/76B | €88 | €1,040 | +€953 | +1,087% |
| Recurring financial income | 75 | €88 | €1,040 | +€953 | +1,087% |
| Financial charges | 65/66B | €2,071 | €4,215 | +€2,144 | +104% |
| Recurring financial charges | 65 | €2,071 | €4,215 | +€2,144 | +104% |
| Profit (loss) for the period before taxes | 9903 | €29,276 | €29,628 | +€351 | +1.2% |
| Income taxes | 67/77 | €7,319 | €9,155 | +€1,837 | +25.1% |
| Profit (loss) for the period | 9904 | €21,958 | €20,472 | -€1,486 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,958 | €20,472 | -€1,486 | -6.8% |
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 2 November 2026 via checked.be.