JEB COMPANY: 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.
JEB COMPANY
Largest movements
- Cash -€2,305
down €2,305 (-32.3%), from €7,142 to €4,837
mainly Other debts (-€1,310) and Investment in fixed assets (net) (-€1,282)
- Tangible fixed assets +€985
up €985 (+522%), from €189 to €1,174
of which Furniture and vehicles: +€593
- Trade debts +€1,337
up €1,337 (+368%), from €363 to €1,700
- Other debts -€1,310
down €1,310 (-14.0%), from €9,387 to €8,077
- Profit (loss) carried forward -€873
down €873 (-9.1%), from -€9,642 to -€10,516
- Tax, wage and social debts -€473
down €473 (-21.3%), from €2,222 to €1,750
- Gross operating margin +€1,683
up €1,683 (+76.0%), from -€2,215 to -€532
- Depreciation +€159
up €159 (+116%), from €137 to €297
- Other operating charges -€125
no longer reported in 2025 (was €125)
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 | €7,330 | €6,011 | -€1,319 | -18.0% |
| Fixed assets | 21/28 | €189 | €1,174 | +€985 | +522% |
| Tangible fixed assets | 22/27 | €189 | €1,174 | +€985 | +522% |
| Plant, machinery and equipment | 23 | - | €393 | +€393 | |
| Furniture and vehicles | 24 | €189 | €781 | +€593 | +314% |
| Current assets | 29/58 | €7,142 | €4,837 | -€2,305 | -32.3% |
| Cash at bank and in hand | 54/58 | €7,142 | €4,837 | -€2,305 | -32.3% |
| Total equity and liabilities | 10/49 | €7,330 | €6,011 | -€1,319 | -18.0% |
| Equity | 10/15 | -€4,642 | -€5,516 | -€873 | -18.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,642 | -€10,516 | -€873 | -9.1% |
| Amounts payable | 17/49 | €11,972 | €11,527 | -€446 | -3.7% |
| Amounts payable within one year | 42/48 | €11,972 | €11,527 | -€446 | -3.7% |
| Trade debts | 44 | €363 | €1,700 | +€1,337 | +368% |
| Suppliers | 440/4 | €363 | €1,700 | +€1,337 | +368% |
| Taxes, remuneration and social security | 45 | €2,222 | €1,750 | -€473 | -21.3% |
| Taxes | 450/3 | €2,222 | €1,750 | -€473 | -21.3% |
| Other amounts payable | 47/48 | €9,387 | €8,077 | -€1,310 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137 | €297 | +€159 | +116% |
| Other operating charges | 640/8 | €125 | - | -€125 | |
| Gross operating margin | 9900 | -€2,215 | -€532 | +€1,683 | +76.0% |
| Operating profit (loss) | 9901 | -€2,477 | -€828 | +€1,649 | +66.6% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,522 | -€873 | +€1,649 | +65.4% |
| Profit (loss) for the period | 9904 | -€2,522 | -€873 | +€1,649 | +65.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,522 | -€873 | +€1,649 | +65.4% |
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 28 October 2026 via checked.be.