JEBY: 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.
JEBY
Largest movements
- Receivables within one year -€91,833
down €91,833 (-16.7%), from €548,714 to €456,882
of which Trade receivables: -€89,050
- Tangible fixed assets -€15,054
down €15,054 (-37.2%), from €40,452 to €25,398
of which Furniture and vehicles: -€21,600
- Other debts -€180,461
down €180,461 (-53.3%), from €338,704 to €158,243
- Trade debts +€32,666
up €32,666 (+22.2%), from €147,140 to €179,806
- Profit (loss) carried forward +€22,083
up €22,083, from -€7,844 to €14,239
- Debts after one year +€11,500
new in 2025: €11,500
- Tax, wage and social debts +€6,680
up €6,680 (+55.7%), from €11,989 to €18,669
of which Remuneration and social security: +€6,401
- Gross operating margin -€31,613
down €31,613 (-28.8%), from €109,823 to €78,210
- Staff costs -€8,539
down €8,539 (-24.1%), from €35,477 to €26,939
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 | €594,757 | €488,046 | -€106,710 | -17.9% |
| Fixed assets | 21/28 | €42,089 | €27,035 | -€15,054 | -35.8% |
| Tangible fixed assets | 22/27 | €40,452 | €25,398 | -€15,054 | -37.2% |
| Plant, machinery and equipment | 23 | €8,952 | €15,498 | +€6,546 | +73.1% |
| Furniture and vehicles | 24 | €31,500 | €9,900 | -€21,600 | -68.6% |
| Financial fixed assets | 28 | €1,637 | €1,637 | = | 0.0% |
| Current assets | 29/58 | €552,668 | €461,011 | -€91,657 | -16.6% |
| Amounts receivable within one year | 40/41 | €548,714 | €456,882 | -€91,833 | -16.7% |
| Trade receivables | 40 | €535,401 | €446,351 | -€89,050 | -16.6% |
| Other amounts receivable | 41 | €13,313 | €10,530 | -€2,783 | -20.9% |
| Cash at bank and in hand | 54/58 | €575 | €575 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €3,379 | €3,555 | +€176 | +5.2% |
| Total equity and liabilities | 10/49 | €594,757 | €488,046 | -€106,710 | -17.9% |
| Equity | 10/15 | €94,386 | €116,469 | +€22,083 | +23.4% |
| Contributions | 10/11 | €73,890 | €73,890 | = | 0.0% |
| Reserves | 13 | €28,340 | €28,340 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,951 | €20,951 | = | 0.0% |
| Distributable reserves | 133 | €7,389 | €7,389 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,844 | €14,239 | +€22,083 | |
| Amounts payable | 17/49 | €500,371 | €371,577 | -€128,793 | -25.7% |
| Amounts payable after more than one year | 17 | - | €11,500 | +€11,500 | |
| Financial debts | 170/4 | - | €11,500 | +€11,500 | |
| Amounts payable within one year | 42/48 | €500,371 | €360,077 | -€140,293 | -28.0% |
| Financial debts | 43 | €2,538 | €3,360 | +€822 | +32.4% |
| Credit institutions | 430/8 | €2,538 | €3,360 | +€822 | +32.4% |
| Trade debts | 44 | €147,140 | €179,806 | +€32,666 | +22.2% |
| Suppliers | 440/4 | €147,140 | €179,806 | +€32,666 | +22.2% |
| Taxes, remuneration and social security | 45 | €11,989 | €18,669 | +€6,680 | +55.7% |
| Taxes | 450/3 | €571 | €850 | +€279 | +48.8% |
| Remuneration and social security | 454/9 | €11,417 | €17,819 | +€6,401 | +56.1% |
| Other amounts payable | 47/48 | €338,704 | €158,243 | -€180,461 | -53.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €35,477 | €26,939 | -€8,539 | -24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,340 | €26,554 | +€214 | +0.8% |
| Other operating charges | 640/8 | €190 | €196 | +€6 | +3.3% |
| Gross operating margin | 9900 | €109,823 | €78,210 | -€31,613 | -28.8% |
| Operating profit (loss) | 9901 | €47,816 | €24,521 | -€23,294 | -48.7% |
| Financial income | 75/76B | €375 | €227 | -€148 | -39.5% |
| Recurring financial income | 75 | €375 | €227 | -€148 | -39.5% |
| Financial charges | 65/66B | €3,594 | €2,665 | -€928 | -25.8% |
| Recurring financial charges | 65 | €3,594 | €2,665 | -€928 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €44,597 | €22,083 | -€22,514 | -50.5% |
| Profit (loss) for the period | 9904 | €44,597 | €22,083 | -€22,514 | -50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €44,597 | €22,083 | -€22,514 | -50.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.