JEBENAMA: 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.
JEBENAMA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
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 | €601,850 | €601,850 | = | 0.0% |
| Fixed assets | 21/28 | €400,000 | €400,000 | = | 0.0% |
| Financial fixed assets | 28 | €400,000 | €400,000 | = | 0.0% |
| Current assets | 29/58 | €201,850 | €201,850 | = | 0.0% |
| Current investments | 50/53 | €201,500 | €201,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €350 | €350 | = | 0.0% |
| Total equity and liabilities | 10/49 | €601,850 | €601,850 | = | 0.0% |
| Equity | 10/15 | €301,086 | €300,739 | -€348 | -0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €201,500 | €201,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €201,500 | €201,500 | = | 0.0% |
| Own shares acquired | 1312 | €201,500 | €201,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,386 | €93,039 | -€348 | -0.4% |
| Amounts payable | 17/49 | €300,764 | €301,111 | +€348 | +0.1% |
| Amounts payable after more than one year | 17 | €300,764 | €301,111 | +€348 | +0.1% |
| Other amounts payable | 178/9 | €300,764 | €301,111 | +€348 | +0.1% |
| Other operating charges | 640/8 | €348 | €348 | = | 0.0% |
| Operating profit (loss) | 9901 | -€348 | -€348 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€348 | -€348 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€348 | -€348 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€348 | -€348 | = | 0.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.