JEBO CONSTRUCT: 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.
JEBO CONSTRUCT
Largest movements
- Receivables within one year +€17,211
up €17,211 (+121.2%), from €14,202 to €31,413
of which Other amounts receivable: +€17,458
- Cash +€869
up €869 (+179.7%), from €484 to €1,353
mainly Net result for the year (+€20,841) and Tax, wage and social debts (+€2,034)
- Tangible fixed assets -€357
down €357 (-19.7%), from €1,814 to €1,458
- Profit (loss) carried forward +€15,841
up €15,841 (+53.3%), from -€29,746 to -€13,905
- Reserves +€5,000
up €5,000 (+36.6%), from €13,660 to €18,660
of which Distributable reserves: +€5,000
- Trade debts -€3,512
down €3,512 (-19.4%), from €18,083 to €14,571
- Tax, wage and social debts +€2,034
up €2,034 (+440.0%), from €462 to €2,497
- Short-term financial debts -€912
no longer reported in 2025 (was €912)
- Gross operating margin +€4,510
up €4,510 (+20.7%), from €21,740 to €26,250
- Other operating charges -€2,386
down €2,386 (-94.8%), from €2,518 to €132
- Taxes +€1,884
up €1,884 (+1249.4%), from €151 to €2,034
- Financial charges +€1,068
up €1,068 (+75.0%), from €1,424 to €2,493
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 | €16,631 | €34,223 | +€17,593 | +105.8% |
| Fixed assets | 21/28 | €1,814 | €1,458 | -€357 | -19.7% |
| Tangible fixed assets | 22/27 | €1,814 | €1,458 | -€357 | -19.7% |
| Plant, machinery and equipment | 23 | €1,814 | €1,458 | -€357 | -19.7% |
| Current assets | 29/58 | €14,816 | €32,766 | +€17,949 | +121.1% |
| Amounts receivable within one year | 40/41 | €14,202 | €31,413 | +€17,211 | +121.2% |
| Trade receivables | 40 | €4,890 | €4,642 | -€247 | -5.1% |
| Other amounts receivable | 41 | €9,312 | €26,770 | +€17,458 | +187.5% |
| Cash at bank and in hand | 54/58 | €484 | €1,353 | +€869 | +179.7% |
| Deferred charges and accrued income | 490/1 | €131 | - | -€131 | |
| Total equity and liabilities | 10/49 | €16,631 | €34,223 | +€17,593 | +105.8% |
| Equity | 10/15 | -€3,686 | €17,155 | +€20,841 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €13,660 | €18,660 | +€5,000 | +36.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €11,800 | €16,800 | +€5,000 | +42.4% |
| Profit (loss) carried forward | 14 | -€29,746 | -€13,905 | +€15,841 | +53.3% |
| Amounts payable | 17/49 | €20,316 | €17,068 | -€3,248 | -16.0% |
| Amounts payable within one year | 42/48 | €20,316 | €17,068 | -€3,248 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €859 | - | -€859 | |
| Financial debts | 43 | €912 | - | -€912 | |
| Credit institutions | 430/8 | €912 | - | -€912 | |
| Trade debts | 44 | €18,083 | €14,571 | -€3,512 | -19.4% |
| Suppliers | 440/4 | €18,083 | €14,571 | -€3,512 | -19.4% |
| Taxes, remuneration and social security | 45 | €462 | €2,497 | +€2,034 | +440.0% |
| Taxes | 450/3 | €462 | €2,497 | +€2,034 | +440.0% |
| Non-recurring operating income | 76A | €3,620 | - | -€3,620 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €920 | €751 | -€169 | -18.4% |
| Other operating charges | 640/8 | €2,518 | €132 | -€2,386 | -94.8% |
| Non-recurring operating charges | 66A | €144 | - | -€144 | |
| Gross operating margin | 9900 | €21,740 | €26,250 | +€4,510 | +20.7% |
| Operating profit (loss) | 9901 | €18,158 | €25,367 | +€7,209 | +39.7% |
| Financial income | 75/76B | €58 | €0 | -€58 | -99.3% |
| Recurring financial income | 75 | €58 | €0 | -€58 | -99.3% |
| Financial charges | 65/66B | €1,424 | €2,493 | +€1,068 | +75.0% |
| Recurring financial charges | 65 | €1,424 | €2,493 | +€1,068 | +75.0% |
| Profit (loss) for the period before taxes | 9903 | €16,793 | €22,875 | +€6,082 | +36.2% |
| Income taxes | 67/77 | €151 | €2,034 | +€1,884 | +1249.4% |
| Profit (loss) for the period | 9904 | €16,642 | €20,841 | +€4,199 | +25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,642 | €20,841 | +€4,199 | +25.2% |
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 7 October 2026 via checked.be.