JEBS s: 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.
JEBS s
Largest movements
- Cash +€2,501
up €2,501 (+61.9%), from €4,038 to €6,539
mainly Other debts (+€2,380) and Receivables within one year (+€1,630)
- Receivables within one year -€1,630
no longer reported in 2025 (was €1,630)
of which Trade receivables: -€1,406
- Tangible fixed assets +€1,443
new in 2025: €1,443
- Other debts +€2,380
up €2,380 (+18.5%), from €12,838 to €15,218
- Trade debts -€475
no longer reported in 2025 (was €475)
- Profit (loss) carried forward +€241
up €241 (+3.0%), from -€8,064 to -€7,823
- Tax, wage and social debts +€167
up €167 (+52.5%), from €319 to €487
- Other operating charges +€606
up €606 (+950%), from €64 to €670
- Gross operating margin +€310
up €310 (+26.3%), from €1,178 to €1,488
- Depreciation +€271
up €271 (+151%), from €180 to €452
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 | €5,668 | €7,982 | +€2,314 | +40.8% |
| Fixed assets | 21/28 | - | €1,443 | +€1,443 | |
| Tangible fixed assets | 22/27 | - | €1,443 | +€1,443 | |
| Furniture and vehicles | 24 | - | €1,443 | +€1,443 | |
| Current assets | 29/58 | €5,668 | €6,539 | +€871 | +15.4% |
| Amounts receivable within one year | 40/41 | €1,630 | - | -€1,630 | |
| Trade receivables | 40 | €1,406 | - | -€1,406 | |
| Other amounts receivable | 41 | €224 | - | -€224 | |
| Cash at bank and in hand | 54/58 | €4,038 | €6,539 | +€2,501 | +61.9% |
| Total equity and liabilities | 10/49 | €5,668 | €7,982 | +€2,314 | +40.8% |
| Equity | 10/15 | -€7,964 | -€7,723 | +€241 | +3.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,064 | -€7,823 | +€241 | +3.0% |
| Amounts payable | 17/49 | €13,632 | €15,705 | +€2,073 | +15.2% |
| Amounts payable within one year | 42/48 | €13,632 | €15,705 | +€2,073 | +15.2% |
| Trade debts | 44 | €475 | - | -€475 | |
| Suppliers | 440/4 | €475 | - | -€475 | |
| Taxes, remuneration and social security | 45 | €319 | €487 | +€167 | +52.5% |
| Taxes | 450/3 | €319 | €487 | +€167 | +52.5% |
| Other amounts payable | 47/48 | €12,838 | €15,218 | +€2,380 | +18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €180 | €452 | +€271 | +151% |
| Other operating charges | 640/8 | €64 | €670 | +€606 | +950% |
| Gross operating margin | 9900 | €1,178 | €1,488 | +€310 | +26.3% |
| Operating profit (loss) | 9901 | €934 | €367 | -€567 | -60.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €119 | €126 | +€8 | +6.3% |
| Recurring financial charges | 65 | €119 | €126 | +€8 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €815 | €241 | -€575 | -70.5% |
| Profit (loss) for the period | 9904 | €815 | €241 | -€575 | -70.5% |
| Profit (loss) for the period to be appropriated | 9905 | €815 | €241 | -€575 | -70.5% |
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 15 October 2026 via checked.be.