Jebus: 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.
Jebus
Largest movements
- Cash +€676,145
up €676,145 (+754.3%), from €89,637 to €765,782
mainly Net result for the year (+€1.0m) and Other debts (+€464,570)
- Current investments +€150,000
new in 2025: €150,000
- Receivables within one year -€106,501
down €106,501 (-66.3%), from €160,730 to €54,230
of which Trade receivables: -€79,687
- Other debts +€464,570
up €464,570 (+80.9%), from €574,367 to €1.0m
- Tax, wage and social debts +€135,227
up €135,227 (+8568.4%), from €1,578 to €136,805
of which Taxes: +€135,220
- Reserves +€125,987
up €125,987 (+8.2%), from €1.5m to €1.7m
of which Tax-exempt reserves: +€75,780
- Financial income +€908,968
up €908,968 (+79839.1%), from €1,139 to €910,107
- Gross operating margin -€97,740
down €97,740 (-37.7%), from €259,384 to €161,644
- Taxes -€24,488
down €24,488 (-38.9%), from €62,956 to €38,468
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 | €2,115,355 | €2,842,505 | +€727,150 | +34.4% |
| Fixed assets | 21/28 | €1,863,116 | €1,858,904 | -€4,212 | -0.2% |
| Tangible fixed assets | 22/27 | €11,147 | €6,935 | -€4,212 | -37.8% |
| Furniture and vehicles | 24 | €11,147 | €6,935 | -€4,212 | -37.8% |
| Financial fixed assets | 28 | €1,851,969 | €1,851,969 | = | 0.0% |
| Current assets | 29/58 | €252,239 | €983,601 | +€731,362 | +289.9% |
| Amounts receivable within one year | 40/41 | €160,730 | €54,230 | -€106,501 | -66.3% |
| Trade receivables | 40 | €97,776 | €18,089 | -€79,687 | -81.5% |
| Other amounts receivable | 41 | €62,955 | €36,141 | -€26,814 | -42.6% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €89,637 | €765,782 | +€676,145 | +754.3% |
| Deferred charges and accrued income | 490/1 | €1,871 | €13,589 | +€11,718 | +626.1% |
| Total equity and liabilities | 10/49 | €2,115,355 | €2,842,505 | +€727,150 | +34.4% |
| Equity | 10/15 | €1,533,013 | €1,659,218 | +€126,206 | +8.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,531,013 | €1,657,000 | +€125,987 | +8.2% |
| Tax-exempt reserves | 132 | €96 | €75,876 | +€75,780 | +78732.5% |
| Distributable reserves | 133 | €1,530,916 | €1,581,124 | +€50,207 | +3.3% |
| Profit (loss) carried forward | 14 | - | €218 | +€218 | |
| Amounts payable | 17/49 | €582,342 | €1,183,286 | +€600,944 | +103.2% |
| Amounts payable within one year | 42/48 | €576,524 | €1,179,765 | +€603,242 | +104.6% |
| Trade debts | 44 | €579 | €4,023 | +€3,444 | +595.1% |
| Suppliers | 440/4 | €579 | €4,023 | +€3,444 | +595.1% |
| Taxes, remuneration and social security | 45 | €1,578 | €136,805 | +€135,227 | +8568.4% |
| Taxes | 450/3 | €81 | €135,301 | +€135,220 | +167683.5% |
| Remuneration and social security | 454/9 | €1,498 | €1,505 | +€7 | +0.5% |
| Other amounts payable | 47/48 | €574,367 | €1,038,937 | +€464,570 | +80.9% |
| Accrued charges and deferred income | 492/3 | €5,819 | €3,521 | -€2,298 | -39.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,948 | €4,978 | +€30 | +0.6% |
| Other operating charges | 640/8 | €1,081 | €1,412 | +€331 | +30.7% |
| Gross operating margin | 9900 | €259,384 | €161,644 | -€97,740 | -37.7% |
| Operating profit (loss) | 9901 | €253,355 | €155,253 | -€98,101 | -38.7% |
| Financial income | 75/76B | €1,139 | €910,107 | +€908,968 | +79839.1% |
| Recurring financial income | 75 | €1,139 | €910,107 | +€908,968 | +79839.1% |
| Financial charges | 65/66B | €3,107 | €687 | -€2,420 | -77.9% |
| Recurring financial charges | 65 | €3,107 | €687 | -€2,420 | -77.9% |
| Profit (loss) for the period before taxes | 9903 | €251,386 | €1,064,673 | +€813,287 | +323.5% |
| Income taxes | 67/77 | €62,956 | €38,468 | -€24,488 | -38.9% |
| Profit (loss) for the period | 9904 | €188,430 | €1,026,206 | +€837,776 | +444.6% |
| Transfer to tax-exempt reserves | 689 | - | €75,780 | +€75,780 | |
| Profit (loss) for the period to be appropriated | 9905 | €188,430 | €950,426 | +€761,996 | +404.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.