Jebarent: 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.
Jebarent
Largest movements
- Tangible fixed assets +€160,852
up €160,852 (+94.1%), from €170,856 to €331,709
of which Plant, machinery and equipment: +€134,704
- Cash +€28,099
up €28,099 (+373.6%), from €7,521 to €35,620
mainly Debts after one year (+€97,960) and Depreciation (+€70,999)
- Receivables within one year -€15,334
down €15,334 (-36.4%), from €42,119 to €26,785
of which Trade receivables: -€20,324
- Stocks and contracts -€9,815
down €9,815 (-24.3%), from €40,436 to €30,621
- Debts after one year +€97,960
up €97,960 (+109.0%), from €89,842 to €187,802
- Reserves +€37,967
up €37,967 (+115.6%), from €32,847 to €70,815
- Current portion of long-term debt +€14,815
up €14,815 (+33.1%), from €44,804 to €59,620
- Trade debts +€10,876
up €10,876 (+96.9%), from €11,228 to €22,103
- Other debts +€10,666
up €10,666 (+16.6%), from €64,193 to €74,858
- Gross operating margin +€10,703
up €10,703 (+9.0%), from €118,520 to €129,223
- Other operating charges -€4,941
down €4,941 (-74.7%), from €6,619 to €1,678
- Depreciation +€4,517
up €4,517 (+6.8%), from €66,482 to €70,999
- Financial charges +€2,884
up €2,884 (+70.5%), from €4,092 to €6,976
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 | €262,581 | €427,276 | +€164,695 | +62.7% |
| Fixed assets | 21/28 | €170,856 | €331,709 | +€160,852 | +94.1% |
| Tangible fixed assets | 22/27 | €170,856 | €331,709 | +€160,852 | +94.1% |
| Plant, machinery and equipment | 23 | €59,740 | €194,444 | +€134,704 | +225.5% |
| Furniture and vehicles | 24 | €111,116 | €137,264 | +€26,148 | +23.5% |
| Current assets | 29/58 | €91,724 | €95,568 | +€3,843 | +4.2% |
| Stocks and contracts in progress | 3 | €40,436 | €30,621 | -€9,815 | -24.3% |
| Stocks | 30/36 | €40,436 | €30,621 | -€9,815 | -24.3% |
| Amounts receivable within one year | 40/41 | €42,119 | €26,785 | -€15,334 | -36.4% |
| Trade receivables | 40 | €41,428 | €21,104 | -€20,324 | -49.1% |
| Other amounts receivable | 41 | €691 | €5,681 | +€4,990 | +721.6% |
| Cash at bank and in hand | 54/58 | €7,521 | €35,620 | +€28,099 | +373.6% |
| Deferred charges and accrued income | 490/1 | €1,648 | €2,542 | +€893 | +54.2% |
| Total equity and liabilities | 10/49 | €262,581 | €427,276 | +€164,695 | +62.7% |
| Equity | 10/15 | €37,847 | €75,815 | +€37,967 | +100.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €32,847 | €70,815 | +€37,967 | +115.6% |
| Distributable reserves | 133 | €32,847 | €70,815 | +€37,967 | +115.6% |
| Amounts payable | 17/49 | €224,733 | €351,461 | +€126,728 | +56.4% |
| Amounts payable after more than one year | 17 | €89,842 | €187,802 | +€97,960 | +109.0% |
| Financial debts | 170/4 | €89,842 | €187,802 | +€97,960 | +109.0% |
| Amounts payable within one year | 42/48 | €134,891 | €163,660 | +€28,768 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €44,804 | €59,620 | +€14,815 | +33.1% |
| Trade debts | 44 | €11,228 | €22,103 | +€10,876 | +96.9% |
| Suppliers | 440/4 | €11,228 | €22,103 | +€10,876 | +96.9% |
| Taxes, remuneration and social security | 45 | €14,666 | €7,078 | -€7,588 | -51.7% |
| Taxes | 450/3 | €12,666 | €5,078 | -€7,588 | -59.9% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €64,193 | €74,858 | +€10,666 | +16.6% |
| Non-recurring operating income | 76A | - | €51,718 | +€51,718 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,482 | €70,999 | +€4,517 | +6.8% |
| Other operating charges | 640/8 | €6,619 | €1,678 | -€4,941 | -74.7% |
| Non-recurring operating charges | 66A | - | €2,027 | +€2,027 | |
| Gross operating margin | 9900 | €118,520 | €129,223 | +€10,703 | +9.0% |
| Operating profit (loss) | 9901 | €45,418 | €54,519 | +€9,101 | +20.0% |
| Financial income | 75/76B | €36 | €17 | -€19 | -52.0% |
| Recurring financial income | 75 | €36 | €17 | -€19 | -52.0% |
| Financial charges | 65/66B | €4,092 | €6,976 | +€2,884 | +70.5% |
| Recurring financial charges | 65 | €4,092 | €6,976 | +€2,884 | +70.5% |
| Profit (loss) for the period before taxes | 9903 | €41,362 | €47,560 | +€6,198 | +15.0% |
| Income taxes | 67/77 | €8,515 | €9,593 | +€1,078 | +12.7% |
| Profit (loss) for the period | 9904 | €32,847 | €37,967 | +€5,120 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,847 | €37,967 | +€5,120 | +15.6% |
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 1 October 2026 via checked.be.