JEBO Verspaningstechnieken: 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.
JEBO Verspaningstechnieken
Largest movements
- Tangible fixed assets -€34,264
down €34,264 (-14.7%), from €232,811 to €198,547
of which Leasing and similar rights: -€36,936
- Stocks and contracts +€8,184
new in 2025: €8,184
- Cash -€6,093
down €6,093 (-20.4%), from €29,899 to €23,806
mainly Debts after one year (-€32,747) and Stocks and contracts (-€8,184)
- Receivables within one year +€4,712
up €4,712 (+69.0%), from €6,825 to €11,537
- Debts after one year -€32,747
down €32,747 (-16.5%), from €198,739 to €165,992
- Reserves +€2,838
up €2,838 (+111%), from €2,556 to €5,394
- Gross operating margin +€6,528
up €6,528 (+13.3%), from €49,240 to €55,769
- Depreciation +€5,317
up €5,317 (+15.6%), from €33,991 to €39,308
- Taxes +€1,250
new in 2025: €1,250
- Financial charges -€705
down €705 (-6.1%), from €11,635 to €10,930
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 | €273,785 | €246,272 | -€27,513 | -10.0% |
| Fixed assets | 21/28 | €235,361 | €201,097 | -€34,264 | -14.6% |
| Tangible fixed assets | 22/27 | €232,811 | €198,547 | -€34,264 | -14.7% |
| Plant, machinery and equipment | 23 | €4,042 | €4,254 | +€212 | +5.2% |
| Furniture and vehicles | 24 | €2,699 | €5,159 | +€2,460 | +91.1% |
| Leasing and similar rights | 25 | €226,070 | €189,133 | -€36,936 | -16.3% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €38,424 | €45,175 | +€6,751 | +17.6% |
| Stocks and contracts in progress | 3 | - | €8,184 | +€8,184 | |
| Contracts in progress | 37 | - | €8,184 | +€8,184 | |
| Amounts receivable within one year | 40/41 | €6,825 | €11,537 | +€4,712 | +69.0% |
| Trade receivables | 40 | €6,825 | €11,537 | +€4,712 | +69.0% |
| Cash at bank and in hand | 54/58 | €29,899 | €23,806 | -€6,093 | -20.4% |
| Deferred charges and accrued income | 490/1 | €1,700 | €1,649 | -€51 | -3.0% |
| Total equity and liabilities | 10/49 | €273,785 | €246,272 | -€27,513 | -10.0% |
| Equity | 10/15 | €5,056 | €7,894 | +€2,838 | +56.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €2,556 | €5,394 | +€2,838 | +111% |
| Distributable reserves | 133 | €2,556 | €5,394 | +€2,838 | +111% |
| Amounts payable | 17/49 | €268,729 | €238,378 | -€30,351 | -11.3% |
| Amounts payable after more than one year | 17 | €198,739 | €165,992 | -€32,747 | -16.5% |
| Financial debts | 170/4 | €198,739 | €165,992 | -€32,747 | -16.5% |
| Amounts payable within one year | 42/48 | €69,989 | €72,386 | +€2,397 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €30,946 | €32,747 | +€1,801 | +5.8% |
| Trade debts | 44 | €8,111 | €10,524 | +€2,413 | +29.7% |
| Suppliers | 440/4 | €8,111 | €10,524 | +€2,413 | +29.7% |
| Taxes, remuneration and social security | 45 | €11,147 | €11,366 | +€219 | +2.0% |
| Taxes | 450/3 | €8,804 | €8,995 | +€191 | +2.2% |
| Remuneration and social security | 454/9 | €2,343 | €2,371 | +€29 | +1.2% |
| Other amounts payable | 47/48 | €19,785 | €17,749 | -€2,036 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,991 | €39,308 | +€5,317 | +15.6% |
| Other operating charges | 640/8 | €1,058 | €1,443 | +€386 | +36.5% |
| Gross operating margin | 9900 | €49,240 | €55,769 | +€6,528 | +13.3% |
| Operating profit (loss) | 9901 | €14,191 | €15,017 | +€826 | +5.8% |
| Financial charges | 65/66B | €11,635 | €10,930 | -€705 | -6.1% |
| Recurring financial charges | 65 | €11,635 | €10,930 | -€705 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €2,556 | €4,087 | +€1,531 | +59.9% |
| Income taxes | 67/77 | - | €1,250 | +€1,250 | |
| Profit (loss) for the period | 9904 | €2,556 | €2,838 | +€281 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,556 | €2,838 | +€281 | +11.0% |
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 30 October 2026 via checked.be.