JERBA: 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.
JERBA
Largest movements
- Receivables within one year -€17,837
down €17,837 (-29.6%), from €60,340 to €42,503
of which Trade receivables: -€15,452
- Cash +€14,069
up €14,069 (+15.9%), from €88,620 to €102,689
mainly Other debts (+€52,086) and Receivables within one year (+€17,837)
- Tangible fixed assets -€10,877
down €10,877 (-23.6%), from €45,992 to €35,115
of which Furniture and vehicles: -€7,728
- Stocks and contracts -€9,074
down €9,074 (-24.2%), from €37,471 to €28,396
- Reserves -€61,688
down €61,688 (-50.5%), from €122,250 to €60,562
- Other debts +€52,086
up €52,086 (+81.2%), from €64,124 to €116,210
- Trade debts -€14,918
down €14,918 (-79.2%), from €18,840 to €3,922
- Depreciation -€459
down €459 (-3.5%), from €13,001 to €12,543
- Other operating charges +€435
up €435 (+11.0%), from €3,954 to €4,389
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 | €232,591 | €208,922 | -€23,669 | -10.2% |
| Fixed assets | 21/28 | €45,992 | €35,115 | -€10,877 | -23.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €45,992 | €35,115 | -€10,877 | -23.6% |
| Land and buildings | 22 | €19,843 | €19,843 | = | 0.0% |
| Plant, machinery and equipment | 23 | €17,427 | €14,278 | -€3,149 | -18.1% |
| Furniture and vehicles | 24 | €8,722 | €994 | -€7,728 | -88.6% |
| Current assets | 29/58 | €186,599 | €173,807 | -€12,792 | -6.9% |
| Stocks and contracts in progress | 3 | €37,471 | €28,396 | -€9,074 | -24.2% |
| Stocks | 30/36 | €37,471 | €28,396 | -€9,074 | -24.2% |
| Amounts receivable within one year | 40/41 | €60,340 | €42,503 | -€17,837 | -29.6% |
| Trade receivables | 40 | €57,063 | €41,611 | -€15,452 | -27.1% |
| Other amounts receivable | 41 | €3,277 | €892 | -€2,384 | -72.8% |
| Cash at bank and in hand | 54/58 | €88,620 | €102,689 | +€14,069 | +15.9% |
| Deferred charges and accrued income | 490/1 | €168 | €218 | +€50 | +29.5% |
| Total equity and liabilities | 10/49 | €232,591 | €208,922 | -€23,669 | -10.2% |
| Equity | 10/15 | €143,727 | €82,039 | -€61,688 | -42.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €122,250 | €60,562 | -€61,688 | -50.5% |
| Distributable reserves | 133 | €122,250 | €60,562 | -€61,688 | -50.5% |
| Investment grants | 15 | €2,877 | €2,877 | = | 0.0% |
| Amounts payable | 17/49 | €88,864 | €126,883 | +€38,019 | +42.8% |
| Amounts payable within one year | 42/48 | €88,758 | €126,784 | +€38,026 | +42.8% |
| Trade debts | 44 | €18,840 | €3,922 | -€14,918 | -79.2% |
| Suppliers | 440/4 | €18,840 | €3,922 | -€14,918 | -79.2% |
| Taxes, remuneration and social security | 45 | €5,794 | €6,652 | +€858 | +14.8% |
| Taxes | 450/3 | €5,794 | €6,652 | +€858 | +14.8% |
| Other amounts payable | 47/48 | €64,124 | €116,210 | +€52,086 | +81.2% |
| Accrued charges and deferred income | 492/3 | €106 | €99 | -€8 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,001 | €12,543 | -€459 | -3.5% |
| Other operating charges | 640/8 | €3,954 | €4,389 | +€435 | +11.0% |
| Gross operating margin | 9900 | €20,928 | €20,777 | -€151 | -0.7% |
| Operating profit (loss) | 9901 | €3,973 | €3,845 | -€128 | -3.2% |
| Financial income | 75/76B | €0 | €19 | +€19 | |
| Recurring financial income | 75 | €0 | €19 | +€19 | |
| Financial charges | 65/66B | €424 | €475 | +€51 | +11.9% |
| Recurring financial charges | 65 | €424 | €475 | +€51 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €3,549 | €3,389 | -€160 | -4.5% |
| Income taxes | 67/77 | €1,152 | €1,105 | -€46 | -4.0% |
| Profit (loss) for the period | 9904 | €2,397 | €2,284 | -€113 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,397 | €2,284 | -€113 | -4.7% |
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 11 October 2026 via checked.be.