JAUBIN ENGINEERING & ARCHITECTURE: 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.
JAUBIN ENGINEERING & ARCHITECTURE
Largest movements
- Financial fixed assets +€600,000
new in 2025: €600,000
- Receivables within one year +€65,305
up €65,305 (+662%), from €9,869 to €75,175
of which Trade receivables: +€60,456
- Cash -€10,852
down €10,852 (-31.8%), from €34,093 to €23,241
mainly Investment in fixed assets (net) (-€600,000) and Receivables within one year (-€65,305)
- Debts after one year +€521,245
new in 2025: €521,245
- Reserves +€75,998
up €75,998 (+153%), from €49,799 to €125,797
- Current portion of long-term debt +€47,741
new in 2025: €47,741
- Gross operating margin +€139,088
up €139,088 (+947%), from €14,685 to €153,773
- Taxes +€32,056
up €32,056 (+935%), from €3,430 to €35,485
- Financial charges +€13,177
up €13,177 (+2,405%), from €548 to €13,725
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 | €60,306 | €713,906 | +€653,600 | +1,084% |
| Fixed assets | 21/28 | €3,043 | €601,621 | +€598,578 | +19,673% |
| Tangible fixed assets | 22/27 | €3,043 | €1,621 | -€1,422 | -46.7% |
| Plant, machinery and equipment | 23 | €2,232 | €1,276 | -€955 | -42.8% |
| Furniture and vehicles | 24 | €811 | €344 | -€467 | -57.5% |
| Financial fixed assets | 28 | - | €600,000 | +€600,000 | |
| Current assets | 29/58 | €57,264 | €112,285 | +€55,022 | +96.1% |
| Amounts receivable after more than one year | 29 | €12,465 | €12,713 | +€248 | +2.0% |
| Other amounts receivable | 291 | €12,465 | €12,713 | +€248 | +2.0% |
| Amounts receivable within one year | 40/41 | €9,869 | €75,175 | +€65,305 | +662% |
| Trade receivables | 40 | €8,904 | €69,360 | +€60,456 | +679% |
| Other amounts receivable | 41 | €966 | €5,815 | +€4,849 | +502% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €34,093 | €23,241 | -€10,852 | -31.8% |
| Deferred charges and accrued income | 490/1 | €836 | €1,156 | +€320 | +38.3% |
| Total equity and liabilities | 10/49 | €60,306 | €713,906 | +€653,600 | +1,084% |
| Equity | 10/15 | €53,799 | €129,797 | +€75,998 | +141% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €49,799 | €125,797 | +€75,998 | +153% |
| Distributable reserves | 133 | €49,799 | €125,797 | +€75,998 | +153% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €6,508 | €584,109 | +€577,601 | +8,876% |
| Amounts payable after more than one year | 17 | - | €521,245 | +€521,245 | |
| Financial debts | 170/4 | - | €521,245 | +€521,245 | |
| Amounts payable within one year | 42/48 | €6,508 | €58,060 | +€51,553 | +792% |
| Current portion of amounts payable after more than one year | 42 | - | €47,741 | +€47,741 | |
| Trade debts | 44 | €1,247 | €1,012 | -€235 | -18.8% |
| Suppliers | 440/4 | €1,247 | €1,012 | -€235 | -18.8% |
| Taxes, remuneration and social security | 45 | €5,261 | €9,251 | +€3,990 | +75.8% |
| Taxes | 450/3 | €5,261 | €9,251 | +€3,990 | +75.8% |
| Other amounts payable | 47/48 | €0 | €56 | +€56 | |
| Accrued charges and deferred income | 492/3 | €0 | €4,803 | +€4,803 | |
| Non-recurring operating income | 76A | €2,312 | €0 | -€2,312 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,101 | €1,422 | +€321 | +29.2% |
| Other operating charges | 640/8 | €511 | €400 | -€111 | -21.8% |
| Gross operating margin | 9900 | €14,685 | €153,773 | +€139,088 | +947% |
| Operating profit (loss) | 9901 | €13,073 | €151,951 | +€138,878 | +1,062% |
| Financial income | 75/76B | €789 | €316 | -€473 | -59.9% |
| Recurring financial income | 75 | €789 | €316 | -€473 | -59.9% |
| Financial charges | 65/66B | €548 | €13,725 | +€13,177 | +2,405% |
| Recurring financial charges | 65 | €548 | €13,725 | +€13,177 | +2,405% |
| Profit (loss) for the period before taxes | 9903 | €13,314 | €138,542 | +€125,228 | +941% |
| Income taxes | 67/77 | €3,430 | €35,485 | +€32,056 | +935% |
| Profit (loss) for the period | 9904 | €9,885 | €103,057 | +€93,172 | +943% |
| Profit (loss) for the period to be appropriated | 9905 | €9,885 | €103,057 | +€93,172 | +943% |
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 21 October 2026 via checked.be.