JEBROTEC: 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.
JEBROTEC
Largest movements
- Cash +€6,941
up €6,941 (+61.1%), from €11,367 to €18,309
mainly Net result for the year (+€10,462) and Depreciation (+€3,755)
- Receivables within one year -€3,638
down €3,638 (-9.4%), from €38,694 to €35,056
of which Trade receivables: -€7,773
- Tangible fixed assets -€1,023
down €1,023 (-7.6%), from €13,424 to €12,402
of which Leasing and similar rights: -€2,131
- Deferred charges and accrued income -€781
down €781 (-100.0%), from €781 to €0
- Reserves +€10,462
up €10,462 (+31.6%), from €33,079 to €43,541
of which Distributable reserves: +€10,462
- Accrued charges and deferred income -€7,438
down €7,438 (-100.0%), from €7,438 to €0
- Tax, wage and social debts +€2,294
up €2,294 (+21.8%), from €10,505 to €12,798
of which Taxes: +€1,294
- Debts after one year -€2,131
down €2,131 (-33.3%), from €6,392 to €4,261
- Trade debts -€1,674
down €1,674 (-49.6%), from €3,375 to €1,702
- Gross operating margin -€6,191
down €6,191 (-21.9%), from €28,242 to €22,051
- Taxes -€1,958
down €1,958 (-30.5%), from €6,428 to €4,470
- Financial income +€390
up €390 (+27.1%), from €1,437 to €1,827
- Other operating charges -€354
down €354 (-31.4%), from €1,127 to €773
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 | €64,266 | €65,766 | +€1,500 | +2.3% |
| Fixed assets | 21/28 | €13,424 | €12,402 | -€1,023 | -7.6% |
| Tangible fixed assets | 22/27 | €13,424 | €12,402 | -€1,023 | -7.6% |
| Plant, machinery and equipment | 23 | - | €2,608 | +€2,608 | |
| Furniture and vehicles | 24 | €4,902 | €3,401 | -€1,501 | -30.6% |
| Leasing and similar rights | 25 | €8,523 | €6,392 | -€2,131 | -25.0% |
| Current assets | 29/58 | €50,842 | €53,365 | +€2,523 | +5.0% |
| Amounts receivable within one year | 40/41 | €38,694 | €35,056 | -€3,638 | -9.4% |
| Trade receivables | 40 | €10,465 | €2,692 | -€7,773 | -74.3% |
| Other amounts receivable | 41 | €28,229 | €32,364 | +€4,135 | +14.6% |
| Cash at bank and in hand | 54/58 | €11,367 | €18,309 | +€6,941 | +61.1% |
| Deferred charges and accrued income | 490/1 | €781 | €0 | -€781 | -100.0% |
| Total equity and liabilities | 10/49 | €64,266 | €65,766 | +€1,500 | +2.3% |
| Equity | 10/15 | €33,079 | €43,541 | +€10,462 | +31.6% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €33,079 | €43,541 | +€10,462 | +31.6% |
| Tax-exempt reserves | 132 | €583 | €583 | = | 0.0% |
| Distributable reserves | 133 | €32,495 | €42,958 | +€10,462 | +32.2% |
| Amounts payable | 17/49 | €31,187 | €22,225 | -€8,962 | -28.7% |
| Amounts payable after more than one year | 17 | €6,392 | €4,261 | -€2,131 | -33.3% |
| Financial debts | 170/4 | €6,392 | €4,261 | -€2,131 | -33.3% |
| Amounts payable within one year | 42/48 | €17,358 | €17,964 | +€606 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €2,131 | €2,131 | = | 0.0% |
| Financial debts | 43 | €1,347 | €1,333 | -€14 | -1.0% |
| Credit institutions | 430/8 | €1,347 | €1,333 | -€14 | -1.0% |
| Trade debts | 44 | €3,375 | €1,702 | -€1,674 | -49.6% |
| Suppliers | 440/4 | €3,375 | €1,702 | -€1,674 | -49.6% |
| Taxes, remuneration and social security | 45 | €10,505 | €12,798 | +€2,294 | +21.8% |
| Taxes | 450/3 | €9,255 | €10,548 | +€1,294 | +14.0% |
| Remuneration and social security | 454/9 | €1,250 | €2,250 | +€1,000 | +80.0% |
| Accrued charges and deferred income | 492/3 | €7,438 | €0 | -€7,438 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,631 | €3,755 | +€123 | +3.4% |
| Other operating charges | 640/8 | €1,127 | €773 | -€354 | -31.4% |
| Non-recurring operating charges | 66A | €0 | €2,528 | +€2,528 | |
| Gross operating margin | 9900 | €28,242 | €22,051 | -€6,191 | -21.9% |
| Operating profit (loss) | 9901 | €23,484 | €14,995 | -€8,489 | -36.1% |
| Financial income | 75/76B | €1,437 | €1,827 | +€390 | +27.1% |
| Recurring financial income | 75 | €1,437 | €1,827 | +€390 | +27.1% |
| Financial charges | 65/66B | €2,091 | €1,890 | -€201 | -9.6% |
| Recurring financial charges | 65 | €2,091 | €1,890 | -€201 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €22,830 | €14,932 | -€7,898 | -34.6% |
| Income taxes | 67/77 | €6,428 | €4,470 | -€1,958 | -30.5% |
| Profit (loss) for the period | 9904 | €16,403 | €10,462 | -€5,940 | -36.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,403 | €10,462 | -€5,940 | -36.2% |
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 5 October 2026 via checked.be.