JEBRI: 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.
JEBRI
Largest movements
- Cash +€44,102
up €44,102 (+21.0%), from €209,759 to €253,861
mainly Net result for the year (+€31,947) and Depreciation (+€11,182)
- Tangible fixed assets -€11,171
down €11,171 (-94.3%), from €11,842 to €671
- Receivables within one year +€5,252
up €5,252 (+98.0%), from €5,360 to €10,612
of which Trade receivables: +€6,902
- Reserves +€31,940
up €31,940 (+14.8%), from €215,885 to €247,825
- Accrued charges and deferred income +€4,043
new in 2025: €4,043
- Gross operating margin -€7,381
down €7,381 (-11.6%), from €63,391 to €56,010
- Financial income +€1,641
up €1,641 (+894%), from €184 to €1,825
- Taxes -€1,621
down €1,621 (-10.6%), from €15,368 to €13,747
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 | €227,676 | €266,040 | +€38,364 | +16.9% |
| Fixed assets | 21/28 | €11,842 | €671 | -€11,171 | -94.3% |
| Tangible fixed assets | 22/27 | €11,842 | €671 | -€11,171 | -94.3% |
| Furniture and vehicles | 24 | €11,842 | €671 | -€11,171 | -94.3% |
| Current assets | 29/58 | €215,834 | €265,369 | +€49,535 | +23.0% |
| Amounts receivable within one year | 40/41 | €5,360 | €10,612 | +€5,252 | +98.0% |
| Trade receivables | 40 | €2,360 | €9,262 | +€6,902 | +293% |
| Other amounts receivable | 41 | €3,000 | €1,350 | -€1,650 | -55.0% |
| Cash at bank and in hand | 54/58 | €209,759 | €253,861 | +€44,102 | +21.0% |
| Deferred charges and accrued income | 490/1 | €716 | €897 | +€181 | +25.3% |
| Total equity and liabilities | 10/49 | €227,676 | €266,040 | +€38,364 | +16.9% |
| Equity | 10/15 | €222,366 | €254,312 | +€31,947 | +14.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €215,885 | €247,825 | +€31,940 | +14.8% |
| Distributable reserves | 133 | €215,885 | €247,825 | +€31,940 | +14.8% |
| Profit (loss) carried forward | 14 | €281 | €288 | +€7 | +2.5% |
| Amounts payable | 17/49 | €5,311 | €11,728 | +€6,417 | +121% |
| Amounts payable within one year | 42/48 | €5,311 | €7,684 | +€2,374 | +44.7% |
| Trade debts | 44 | €385 | €2,789 | +€2,404 | +624% |
| Suppliers | 440/4 | €385 | €2,789 | +€2,404 | +624% |
| Taxes, remuneration and social security | 45 | €4,926 | €4,895 | -€31 | -0.6% |
| Taxes | 450/3 | €4,926 | €4,895 | -€31 | -0.6% |
| Accrued charges and deferred income | 492/3 | - | €4,043 | +€4,043 | |
| Non-recurring operating income | 76A | - | €11 | +€11 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,182 | €11,182 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,039 | €894 | -€146 | -14.0% |
| Gross operating margin | 9900 | €63,391 | €56,010 | -€7,381 | -11.6% |
| Operating profit (loss) | 9901 | €51,170 | €43,935 | -€7,235 | -14.1% |
| Financial income | 75/76B | €184 | €1,825 | +€1,641 | +894% |
| Recurring financial income | 75 | €184 | €1,825 | +€1,641 | +894% |
| Financial charges | 65/66B | €69 | €66 | -€3 | -4.3% |
| Recurring financial charges | 65 | €69 | €66 | -€3 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €51,284 | €45,694 | -€5,590 | -10.9% |
| Income taxes | 67/77 | €15,368 | €13,747 | -€1,621 | -10.6% |
| Profit (loss) for the period | 9904 | €35,916 | €31,947 | -€3,969 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,916 | €31,947 | -€3,969 | -11.1% |
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.