JATEBA: what changed
Two fiscal 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.
JATEBA
Largest movements
- Tangible fixed assets -€48,754
down €48,754 (-9.0%), from €542,017 to €493,263
of which Land and buildings: -€50,755
- Cash +€8,987
up €8,987 (+55.8%), from €16,109 to €25,096
mainly Depreciation (+€52,570) and Net result for the year (+€11,993)
- Debts after one year -€30,723
down €30,723 (-10.2%), from €301,891 to €271,168
- Other debts -€20,000
down €20,000 (-14.5%), from €137,942 to €117,942
- Profit (loss) carried forward +€11,993
up €11,993 (+5.6%), from -€215,908 to -€203,915
- Gross operating margin -€6,515
down €6,515 (-7.9%), from €82,727 to €76,212
- Financial charges -€2,017
down €2,017 (-30.8%), from €6,540 to €4,523
- Financial income -€967
no longer reported in 2025 (was €967)
- Depreciation -€957
down €957 (-1.8%), from €53,527 to €52,570
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.
Cash bridge derived
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 | €564,697 | €526,961 | -€37,735 | -6.7% |
| Fixed assets | 21/28 | €542,017 | €493,263 | -€48,754 | -9.0% |
| Tangible fixed assets | 22/27 | €542,017 | €493,263 | -€48,754 | -9.0% |
| Land and buildings | 22 | €539,889 | €489,134 | -€50,755 | -9.4% |
| Plant, machinery and equipment | 23 | €941 | €4,129 | +€3,188 | +338.9% |
| Furniture and vehicles | 24 | €1,188 | - | -€1,188 | |
| Current assets | 29/58 | €22,679 | €33,698 | +€11,019 | +48.6% |
| Amounts receivable within one year | 40/41 | €2,002 | €4,084 | +€2,082 | +104.0% |
| Other amounts receivable | 41 | €2,002 | €4,084 | +€2,082 | +104.0% |
| Cash at bank and in hand | 54/58 | €16,109 | €25,096 | +€8,987 | +55.8% |
| Deferred charges and accrued income | 490/1 | €4,568 | €4,519 | -€50 | -1.1% |
| Total equity and liabilities | 10/49 | €564,697 | €526,961 | -€37,735 | -6.7% |
| Equity | 10/15 | €90,191 | €102,184 | +€11,993 | +13.3% |
| Contributions | 10/11 | €64,181 | €64,181 | = | 0.0% |
| Reserves | 13 | €241,917 | €241,917 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,499 | €1,499 | = | 0.0% |
| Distributable reserves | 133 | €240,418 | €240,418 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€215,908 | -€203,915 | +€11,993 | +5.6% |
| Amounts payable | 17/49 | €474,506 | €424,778 | -€49,728 | -10.5% |
| Amounts payable after more than one year | 17 | €301,891 | €271,168 | -€30,723 | -10.2% |
| Financial debts | 170/4 | €301,891 | €271,168 | -€30,723 | -10.2% |
| Amounts payable within one year | 42/48 | €166,114 | €146,874 | -€19,240 | -11.6% |
| Trade debts | 44 | €27,843 | €28,592 | +€749 | +2.7% |
| Suppliers | 440/4 | €27,843 | €28,592 | +€749 | +2.7% |
| Taxes, remuneration and social security | 45 | €328 | €340 | +€12 | +3.5% |
| Taxes | 450/3 | €328 | €340 | +€12 | +3.5% |
| Other amounts payable | 47/48 | €137,942 | €117,942 | -€20,000 | -14.5% |
| Accrued charges and deferred income | 492/3 | €6,502 | €6,736 | +€234 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,527 | €52,570 | -€957 | -1.8% |
| Other operating charges | 640/8 | €6,585 | €6,787 | +€201 | +3.1% |
| Gross operating margin | 9900 | €82,727 | €76,212 | -€6,515 | -7.9% |
| Operating profit (loss) | 9901 | €22,615 | €16,856 | -€5,759 | -25.5% |
| Financial income | 75/76B | €967 | - | -€967 | |
| Recurring financial income | 75 | €967 | - | -€967 | |
| Financial charges | 65/66B | €6,540 | €4,523 | -€2,017 | -30.8% |
| Recurring financial charges | 65 | €6,540 | €4,523 | -€2,017 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €17,042 | €12,333 | -€4,710 | -27.6% |
| Income taxes | 67/77 | €328 | €340 | +€12 | +3.5% |
| Profit (loss) for the period | 9904 | €16,714 | €11,993 | -€4,721 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,714 | €11,993 | -€4,721 | -28.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.