Jelber: 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.
Jelber
Largest movements
- Receivables within one year +€16,593
up €16,593 (+1546.8%), from €1,073 to €17,666
of which Trade receivables: +€17,551
- Cash -€9,472
down €9,472 (-51.6%), from €18,359 to €8,887
mainly Receivables within one year (-€16,593) and Contributions, distributions and other (-€5,294)
- Tangible fixed assets -€317
down €317 (-68.5%), from €462 to €146
- Other debts +€5,294
up €5,294, from €0 to €5,294
- Reserves +€1,898
up €1,898 (+647.7%), from €293 to €2,192
- Tax, wage and social debts -€948
down €948 (-5.0%), from €18,926 to €17,978
of which Remuneration and social security: -€3,000
- Trade debts +€560
up €560 (+747.2%), from €75 to €635
- Gross operating margin +€9,917
up €9,917 (+1409.3%), from €704 to €10,620
- Taxes +€2,636
up €2,636 (+2803.4%), from €94 to €2,730
- Other operating charges +€241
up €241, from €0 to €241
- Financial charges +€141
up €141 (+93893.3%), from €0 to €141
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,894 | €26,699 | +€6,805 | +34.2% |
| Fixed assets | 21/28 | €462 | €146 | -€317 | -68.5% |
| Tangible fixed assets | 22/27 | €462 | €146 | -€317 | -68.5% |
| Plant, machinery and equipment | 23 | €462 | €146 | -€317 | -68.5% |
| Current assets | 29/58 | €19,431 | €26,553 | +€7,122 | +36.6% |
| Amounts receivable within one year | 40/41 | €1,073 | €17,666 | +€16,593 | +1546.8% |
| Trade receivables | 40 | €115 | €17,666 | +€17,551 | +15261.7% |
| Other amounts receivable | 41 | €958 | €0 | -€958 | -100.0% |
| Cash at bank and in hand | 54/58 | €18,359 | €8,887 | -€9,472 | -51.6% |
| Total equity and liabilities | 10/49 | €19,894 | €26,699 | +€6,805 | +34.2% |
| Equity | 10/15 | €893 | €2,792 | +€1,898 | +212.6% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €293 | €2,192 | +€1,898 | +647.7% |
| Distributable reserves | 133 | €293 | €2,192 | +€1,898 | +647.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,001 | €23,907 | +€4,907 | +25.8% |
| Amounts payable within one year | 42/48 | €19,001 | €23,907 | +€4,907 | +25.8% |
| Trade debts | 44 | €75 | €635 | +€560 | +747.2% |
| Suppliers | 440/4 | €75 | €635 | +€560 | +747.2% |
| Taxes, remuneration and social security | 45 | €18,926 | €17,978 | -€948 | -5.0% |
| Taxes | 450/3 | €15,926 | €17,978 | +€2,052 | +12.9% |
| Remuneration and social security | 454/9 | €3,000 | €0 | -€3,000 | -100.0% |
| Other amounts payable | 47/48 | €0 | €5,294 | +€5,294 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €317 | €317 | = | 0.0% |
| Other operating charges | 640/8 | €0 | €241 | +€241 | |
| Gross operating margin | 9900 | €704 | €10,620 | +€9,917 | +1409.3% |
| Operating profit (loss) | 9901 | €387 | €10,063 | +€9,676 | +2499.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | +220.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +220.0% |
| Financial charges | 65/66B | €0 | €141 | +€141 | +93893.3% |
| Recurring financial charges | 65 | €0 | €141 | +€141 | +93893.3% |
| Profit (loss) for the period before taxes | 9903 | €387 | €9,922 | +€9,535 | +2462.9% |
| Income taxes | 67/77 | €94 | €2,730 | +€2,636 | +2803.4% |
| Profit (loss) for the period | 9904 | €293 | €7,193 | +€6,899 | +2353.7% |
| Profit (loss) for the period to be appropriated | 9905 | €293 | €7,193 | +€6,899 | +2353.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.