JEBECO: 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.
JEBECO
Largest movements
- Cash +€1.2m
up €1.2m (+9602.9%), from €12,871 to €1.2m
mainly Other debts (+€591,048) and Net result for the year (+€413,354)
- Financial fixed assets -€187,640
down €187,640 (-60.0%), from €312,734 to €125,094
- Other debts +€591,048
up €591,048 (+128.4%), from €460,448 to €1.1m
- Reserves +€413,354
up €413,354 (+280.9%), from €147,170 to €560,525
of which Distributable reserves: +€413,354
- Tax, wage and social debts +€38,658
up €38,658 (+394.8%), from €9,792 to €48,450
- Financial income +€427,360
up €427,360, from €0 to €427,360
of which Financial income: +€427,360
- Taxes +€45,671
up €45,671 (+513.8%), from €8,890 to €54,561
- Gross operating margin +€38,890
up €38,890 (+75.0%), from €51,887 to €90,777
- Other operating charges +€20,051
up €20,051 (+381.9%), from €5,250 to €25,301
- Financial charges -€3,451
down €3,451 (-16.8%), from €20,587 to €17,136
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 | €738,793 | €1,780,018 | +€1.0m | +140.9% |
| Fixed assets | 21/28 | €696,835 | €501,409 | -€195,426 | -28.0% |
| Tangible fixed assets | 22/27 | €384,101 | €376,315 | -€7,785 | -2.0% |
| Land and buildings | 22 | €371,806 | €364,663 | -€7,143 | -1.9% |
| Plant, machinery and equipment | 23 | €5,340 | €5,340 | = | 0.0% |
| Other tangible fixed assets | 26 | €6,954 | €6,312 | -€642 | -9.2% |
| Financial fixed assets | 28 | €312,734 | €125,094 | -€187,640 | -60.0% |
| Current assets | 29/58 | €41,959 | €1,278,609 | +€1.2m | +2947.3% |
| Amounts receivable within one year | 40/41 | €14,276 | €20,000 | +€5,724 | +40.1% |
| Trade receivables | 40 | €14,276 | €0 | -€14,276 | -100.0% |
| Other amounts receivable | 41 | - | €20,000 | +€20,000 | |
| Cash at bank and in hand | 54/58 | €12,871 | €1,248,851 | +€1.2m | +9602.9% |
| Deferred charges and accrued income | 490/1 | €14,812 | €9,759 | -€5,053 | -34.1% |
| Total equity and liabilities | 10/49 | €738,793 | €1,780,018 | +€1.0m | +140.9% |
| Equity | 10/15 | €208,670 | €622,025 | +€413,354 | +198.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €147,170 | €560,525 | +€413,354 | +280.9% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €141,020 | €554,375 | +€413,354 | +293.1% |
| Amounts payable | 17/49 | €530,123 | €1,157,994 | +€627,871 | +118.4% |
| Amounts payable within one year | 42/48 | €483,886 | €1,115,256 | +€631,370 | +130.5% |
| Trade debts | 44 | €13,645 | €15,310 | +€1,664 | +12.2% |
| Suppliers | 440/4 | €13,645 | €15,310 | +€1,664 | +12.2% |
| Taxes, remuneration and social security | 45 | €9,792 | €48,450 | +€38,658 | +394.8% |
| Taxes | 450/3 | €9,792 | €48,450 | +€38,658 | +394.8% |
| Other amounts payable | 47/48 | €460,448 | €1,051,495 | +€591,048 | +128.4% |
| Accrued charges and deferred income | 492/3 | €46,237 | €42,738 | -€3,499 | -7.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,356 | €7,785 | +€429 | +5.8% |
| Other operating charges | 640/8 | €5,250 | €25,301 | +€20,051 | +381.9% |
| Gross operating margin | 9900 | €51,887 | €90,777 | +€38,890 | +75.0% |
| Operating profit (loss) | 9901 | €39,281 | €57,691 | +€18,410 | +46.9% |
| Financial income | 75/76B | €0 | €427,360 | +€427,360 | |
| Recurring financial income | 75 | €0 | €427,360 | +€427,360 | |
| Non-recurring financial income | 76B | - | €427,360 | +€427,360 | |
| Financial charges | 65/66B | €20,587 | €17,136 | -€3,451 | -16.8% |
| Recurring financial charges | 65 | €20,587 | €17,136 | -€3,451 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €18,694 | €467,915 | +€449,221 | +2403.0% |
| Income taxes | 67/77 | €8,890 | €54,561 | +€45,671 | +513.8% |
| Profit (loss) for the period | 9904 | €9,805 | €413,354 | +€403,550 | +4115.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,805 | €413,354 | +€403,550 | +4115.9% |
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 6 October 2026 via checked.be.