JIBERCO: 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.
JIBERCO
Largest movements
- Cash +€140,303
up €140,303 (+38.2%), from €367,479 to €507,782
mainly Net result for the year (+€258,034) and Accrued charges and deferred income (+€5,309)
- Receivables within one year +€79,716
new in 2025: €79,716
of which Trade receivables: +€75,552
- Current investments +€29,253
up €29,253 (+3.7%), from €800,000 to €829,253
- Reserves +€257,000
up €257,000 (+34.2%), from €751,860 to €1.0m
of which Distributable reserves: +€1.0m
- Gross operating margin +€101,543
up €101,543 (+44.1%), from €230,408 to €331,951
- Taxes +€37,449
up €37,449 (+49.1%), from €76,330 to €113,779
- Financial income +€36,144
up €36,144 (+640.2%), from €5,646 to €41,790
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 | €1,168,569 | €1,417,322 | +€248,753 | +21.3% |
| Fixed assets | 21/28 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Current assets | 29/58 | €1,168,569 | €1,417,322 | +€248,753 | +21.3% |
| Amounts receivable within one year | 40/41 | - | €79,716 | +€79,716 | |
| Trade receivables | 40 | - | €75,552 | +€75,552 | |
| Other amounts receivable | 41 | - | €4,164 | +€4,164 | |
| Current investments | 50/53 | €800,000 | €829,253 | +€29,253 | +3.7% |
| Cash at bank and in hand | 54/58 | €367,479 | €507,782 | +€140,303 | +38.2% |
| Deferred charges and accrued income | 490/1 | €1,090 | €570 | -€520 | -47.7% |
| Total equity and liabilities | 10/49 | €1,168,569 | €1,417,322 | +€248,753 | +21.3% |
| Equity | 10/15 | €1,009,945 | €1,267,979 | +€258,034 | +25.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €751,860 | €1,008,860 | +€257,000 | +34.2% |
| Non-distributable reserves | 130/1 | €751,860 | €1,860 | -€750,000 | -99.8% |
| Reserves not available under the articles | 1311 | €751,860 | €1,860 | -€750,000 | -99.8% |
| Distributable reserves | 133 | - | €1,007,000 | +€1.0m | |
| Profit (loss) carried forward | 14 | €251,885 | €252,919 | +€1,034 | +0.4% |
| Amounts payable | 17/49 | €158,624 | €149,343 | -€9,281 | -5.9% |
| Amounts payable within one year | 42/48 | €153,624 | €139,034 | -€14,590 | -9.5% |
| Trade debts | 44 | €7,216 | €1,277 | -€5,940 | -82.3% |
| Suppliers | 440/4 | €7,216 | €1,277 | -€5,940 | -82.3% |
| Taxes, remuneration and social security | 45 | €10,188 | - | -€10,188 | |
| Taxes | 450/3 | €10,188 | - | -€10,188 | |
| Other amounts payable | 47/48 | €136,220 | €137,758 | +€1,538 | +1.1% |
| Accrued charges and deferred income | 492/3 | €5,000 | €10,309 | +€5,309 | +106.2% |
| Other operating charges | 640/8 | €840 | €1,485 | +€645 | +76.7% |
| Gross operating margin | 9900 | €230,408 | €331,951 | +€101,543 | +44.1% |
| Operating profit (loss) | 9901 | €229,567 | €330,465 | +€100,898 | +44.0% |
| Financial income | 75/76B | €5,646 | €41,790 | +€36,144 | +640.2% |
| Recurring financial income | 75 | €5,646 | €41,790 | +€36,144 | +640.2% |
| Financial charges | 65/66B | €318 | €443 | +€126 | +39.5% |
| Recurring financial charges | 65 | €318 | €443 | +€126 | +39.5% |
| Profit (loss) for the period before taxes | 9903 | €234,895 | €371,812 | +€136,917 | +58.3% |
| Income taxes | 67/77 | €76,330 | €113,779 | +€37,449 | +49.1% |
| Profit (loss) for the period | 9904 | €158,566 | €258,034 | +€99,468 | +62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €158,566 | €258,034 | +€99,468 | +62.7% |
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.