JEBBOUR OPTIQUE: 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.
JEBBOUR OPTIQUE
Largest movements
- Receivables within one year +€29,797
up €29,797 (+134%), from €22,214 to €52,011
of which Trade receivables: +€39,797
- Cash -€4,144
no longer reported in 2025 (was €4,144)
mainly Receivables within one year (-€29,797) and Tax, wage and social debts (-€16,705)
- Trade debts +€28,685
up €28,685 (+2,305%), from €1,244 to €29,929
- Tax, wage and social debts -€16,705
down €16,705 (-73.5%), from €22,729 to €6,024
of which Taxes: -€16,083
- Advances received +€8,007
new in 2025: €8,007
- Short-term financial debts +€5,396
new in 2025: €5,396
- Profit (loss) carried forward +€1,546
up €1,546 (+2,148%), from €72 to €1,618
- Gross operating margin +€18,857
up €18,857 (+20.2%), from €93,376 to €112,232
- Staff costs +€18,520
up €18,520 (+21.2%), from €87,218 to €105,738
- Other operating charges +€2,424
new in 2025: €2,424
- Depreciation -€1,410
down €1,410 (-43.1%), from €3,272 to €1,862
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 | €32,534 | €58,156 | +€25,623 | +78.8% |
| Fixed assets | 21/28 | €5,778 | €6,145 | +€367 | +6.4% |
| Tangible fixed assets | 22/27 | €4,676 | €5,043 | +€367 | +7.9% |
| Furniture and vehicles | 24 | €4,676 | €5,043 | +€367 | +7.9% |
| Financial fixed assets | 28 | €1,102 | €1,102 | = | 0.0% |
| Current assets | 29/58 | €26,755 | €52,011 | +€25,255 | +94.4% |
| Amounts receivable within one year | 40/41 | €22,214 | €52,011 | +€29,797 | +134% |
| Trade receivables | 40 | €12,200 | €51,997 | +€39,797 | +326% |
| Other amounts receivable | 41 | €10,014 | €14 | -€10,000 | -99.9% |
| Cash at bank and in hand | 54/58 | €4,144 | - | -€4,144 | |
| Deferred charges and accrued income | 490/1 | €398 | - | -€398 | |
| Total equity and liabilities | 10/49 | €32,534 | €58,156 | +€25,623 | +78.8% |
| Equity | 10/15 | €5,072 | €6,618 | +€1,546 | +30.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72 | €1,618 | +€1,546 | +2,148% |
| Amounts payable | 17/49 | €27,462 | €51,539 | +€24,077 | +87.7% |
| Amounts payable within one year | 42/48 | €27,462 | €51,539 | +€24,077 | +87.7% |
| Financial debts | 43 | - | €5,396 | +€5,396 | |
| Credit institutions | 430/8 | - | €5,396 | +€5,396 | |
| Trade debts | 44 | €1,244 | €29,929 | +€28,685 | +2,305% |
| Suppliers | 440/4 | €1,244 | €29,929 | +€28,685 | +2,305% |
| Advances received on contracts in progress | 46 | - | €8,007 | +€8,007 | |
| Taxes, remuneration and social security | 45 | €22,729 | €6,024 | -€16,705 | -73.5% |
| Taxes | 450/3 | €19,972 | €3,889 | -€16,083 | -80.5% |
| Remuneration and social security | 454/9 | €2,757 | €2,135 | -€622 | -22.6% |
| Other amounts payable | 47/48 | €3,488 | €2,183 | -€1,305 | -37.4% |
| Remuneration, social security and pensions | 62 | €87,218 | €105,738 | +€18,520 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,272 | €1,862 | -€1,410 | -43.1% |
| Other operating charges | 640/8 | - | €2,424 | +€2,424 | |
| Gross operating margin | 9900 | €93,376 | €112,232 | +€18,857 | +20.2% |
| Operating profit (loss) | 9901 | €2,885 | €2,209 | -€676 | -23.4% |
| Financial charges | 65/66B | €54 | €115 | +€62 | +115% |
| Recurring financial charges | 65 | €54 | €115 | +€62 | +115% |
| Profit (loss) for the period before taxes | 9903 | €2,831 | €2,093 | -€738 | -26.1% |
| Income taxes | 67/77 | - | €548 | +€548 | |
| Profit (loss) for the period | 9904 | €2,831 | €1,546 | -€1,286 | -45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,831 | €1,546 | -€1,286 | -45.4% |
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 24 October 2026 via checked.be.