JEBO-IT: 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-IT
Largest movements
- Cash +€51,693
up €51,693 (+426.9%), from €12,109 to €63,801
mainly Receivables within one year (+€28,865) and Net result for the year (+€16,367)
- Receivables within one year -€28,865
down €28,865 (-75.9%), from €38,048 to €9,183
of which Trade receivables: -€27,704
- Tangible fixed assets +€1,284
up €1,284 (+36.3%), from €3,539 to €4,823
- Profit (loss) carried forward +€15,508
new in 2024: €15,508
- Tax, wage and social debts +€4,272
up €4,272 (+157.7%), from €2,709 to €6,981
- Trade debts +€3,645
up €3,645 (+647.3%), from €563 to €4,208
- Other debts +€859
new in 2024: €859
- Gross operating margin -€43,278
down €43,278 (-64.8%), from €66,826 to €23,548
- Taxes -€12,796
down €12,796 (-70.5%), from €18,141 to €5,345
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,239 | €79,522 | +€24,284 | +44.0% |
| Fixed assets | 21/28 | €3,539 | €4,823 | +€1,284 | +36.3% |
| Tangible fixed assets | 22/27 | €3,539 | €4,823 | +€1,284 | +36.3% |
| Plant, machinery and equipment | 23 | €3,539 | €4,823 | +€1,284 | +36.3% |
| Current assets | 29/58 | €51,700 | €74,700 | +€22,999 | +44.5% |
| Amounts receivable within one year | 40/41 | €38,048 | €9,183 | -€28,865 | -75.9% |
| Trade receivables | 40 | €34,674 | €6,970 | -€27,704 | -79.9% |
| Other amounts receivable | 41 | €3,375 | €2,213 | -€1,161 | -34.4% |
| Cash at bank and in hand | 54/58 | €12,109 | €63,801 | +€51,693 | +426.9% |
| Deferred charges and accrued income | 490/1 | €1,543 | €1,715 | +€172 | +11.2% |
| Total equity and liabilities | 10/49 | €55,239 | €79,522 | +€24,284 | +44.0% |
| Equity | 10/15 | €51,967 | €67,474 | +€15,508 | +29.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €46,967 | €46,967 | = | 0.0% |
| Distributable reserves | 133 | €46,967 | €46,967 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €15,508 | +€15,508 | |
| Amounts payable | 17/49 | €3,272 | €12,048 | +€8,776 | +268.2% |
| Amounts payable within one year | 42/48 | €3,272 | €12,048 | +€8,776 | +268.2% |
| Trade debts | 44 | €563 | €4,208 | +€3,645 | +647.3% |
| Suppliers | 440/4 | €563 | €4,208 | +€3,645 | +647.3% |
| Taxes, remuneration and social security | 45 | €2,709 | €6,981 | +€4,272 | +157.7% |
| Taxes | 450/3 | €2,709 | €6,981 | +€4,272 | +157.7% |
| Other amounts payable | 47/48 | - | €859 | +€859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €496 | €1,153 | +€657 | +132.4% |
| Other operating charges | 640/8 | €338 | €188 | -€150 | -44.3% |
| Gross operating margin | 9900 | €66,826 | €23,548 | -€43,278 | -64.8% |
| Operating profit (loss) | 9901 | €65,992 | €22,207 | -€43,785 | -66.3% |
| Financial income | 75/76B | €18 | €22 | +€4 | +20.0% |
| Recurring financial income | 75 | €18 | €22 | +€4 | +20.0% |
| Financial charges | 65/66B | €902 | €517 | -€386 | -42.7% |
| Recurring financial charges | 65 | €902 | €517 | -€386 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €65,108 | €21,712 | -€43,396 | -66.7% |
| Income taxes | 67/77 | €18,141 | €5,345 | -€12,796 | -70.5% |
| Profit (loss) for the period | 9904 | €46,967 | €16,367 | -€30,600 | -65.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,967 | €16,367 | -€30,600 | -65.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.