Jebola: 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.
Jebola
Largest movements
- Tangible fixed assets +€4,808
new in 2025: €4,808
of which Other tangible fixed assets: +€3,076
- Cash -€3,866
down €3,866 (-41.4%), from €9,341 to €5,475
mainly Contributions, distributions and other (-€10,618) and Investment in fixed assets (net) (-€5,437)
- Receivables within one year +€3,497
up €3,497 (+30.3%), from €11,536 to €15,033
of which Trade receivables: +€3,000
- Deferred charges and accrued income +€2,705
new in 2025: €2,705
- Reserves +€12,500
up €12,500 (+250%), from €5,000 to €17,500
- Contributions -€10,000
down €10,000 (-40.0%), from €25,000 to €15,000
- Tax, wage and social debts +€4,291
up €4,291 (+35.9%), from €11,948 to €16,239
- Gross operating margin +€4,393
up €4,393 (+19.3%), from €22,807 to €27,200
- Taxes +€2,269
up €2,269 (+25.2%), from €9,016 to €11,285
- Depreciation +€629
new in 2025: €629
- Other operating charges -€357
down €357 (-24.1%), from €1,480 to €1,123
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 | €45,077 | €52,221 | +€7,144 | +15.8% |
| Fixed assets | 21/28 | - | €4,808 | +€4,808 | |
| Tangible fixed assets | 22/27 | - | €4,808 | +€4,808 | |
| Plant, machinery and equipment | 23 | - | €1,732 | +€1,732 | |
| Other tangible fixed assets | 26 | - | €3,076 | +€3,076 | |
| Current assets | 29/58 | €45,077 | €47,413 | +€2,336 | +5.2% |
| Amounts receivable within one year | 40/41 | €11,536 | €15,033 | +€3,497 | +30.3% |
| Trade receivables | 40 | €5,033 | €8,033 | +€3,000 | +59.6% |
| Other amounts receivable | 41 | €6,503 | €7,000 | +€497 | +7.6% |
| Current investments | 50/53 | €24,200 | €24,200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,341 | €5,475 | -€3,866 | -41.4% |
| Deferred charges and accrued income | 490/1 | - | €2,705 | +€2,705 | |
| Total equity and liabilities | 10/49 | €45,077 | €52,221 | +€7,144 | +15.8% |
| Equity | 10/15 | €30,994 | €33,692 | +€2,698 | +8.7% |
| Contributions | 10/11 | €25,000 | €15,000 | -€10,000 | -40.0% |
| Reserves | 13 | €5,000 | €17,500 | +€12,500 | +250% |
| Distributable reserves | 133 | €5,000 | €17,500 | +€12,500 | +250% |
| Profit (loss) carried forward | 14 | €994 | €1,192 | +€198 | +19.9% |
| Amounts payable | 17/49 | €14,083 | €18,529 | +€4,446 | +31.6% |
| Amounts payable within one year | 42/48 | €14,083 | €18,529 | +€4,446 | +31.6% |
| Trade debts | 44 | €1,944 | €2,290 | +€346 | +17.8% |
| Suppliers | 440/4 | €1,944 | €2,290 | +€346 | +17.8% |
| Taxes, remuneration and social security | 45 | €11,948 | €16,239 | +€4,291 | +35.9% |
| Taxes | 450/3 | €11,948 | €16,239 | +€4,291 | +35.9% |
| Other amounts payable | 47/48 | €191 | - | -€191 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €629 | +€629 | |
| Other operating charges | 640/8 | €1,480 | €1,123 | -€357 | -24.1% |
| Gross operating margin | 9900 | €22,807 | €27,200 | +€4,393 | +19.3% |
| Operating profit (loss) | 9901 | €21,327 | €25,448 | +€4,121 | +19.3% |
| Financial charges | 65/66B | €703 | €847 | +€144 | +20.5% |
| Recurring financial charges | 65 | €703 | €847 | +€144 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €20,624 | €24,601 | +€3,977 | +19.3% |
| Income taxes | 67/77 | €9,016 | €11,285 | +€2,269 | +25.2% |
| Profit (loss) for the period | 9904 | €11,608 | €13,316 | +€1,708 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,608 | €13,316 | +€1,708 | +14.7% |
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 13 October 2026 via checked.be.