JIBRA: 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.
JIBRA
Largest movements
- Tangible fixed assets +€60,167
up €60,167 (+3257.6%), from €1,847 to €62,014
of which Assets under construction and advance payments: +€34,600
- Current investments +€16,984
new in 2025: €16,984
- Receivables within one year +€7,069
up €7,069 (+24.8%), from €28,456 to €35,525
of which Trade receivables: +€29,541
- Deferred charges and accrued income +€5,587
new in 2025: €5,587
- Stocks and contracts +€4,762
up €4,762 (+140.5%), from €3,389 to €8,151
- Profit (loss) carried forward +€76,817
up €76,817 (+236.7%), from €32,454 to €109,271
- Tax, wage and social debts +€12,959
up €12,959 (+188.3%), from €6,882 to €19,841
- Gross operating margin +€83,833
up €83,833 (+533.7%), from €15,708 to €99,541
- Taxes +€13,005
up €13,005 (+286.7%), from €4,536 to €17,541
- Depreciation +€2,460
up €2,460 (+266.5%), from €923 to €3,383
- Financial income -€1,777
no longer reported in 2025 (was €1,777)
- Other operating charges +€1,154
up €1,154 (+298.2%), from €387 to €1,541
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 | €43,457 | €134,210 | +€90,753 | +208.8% |
| Fixed assets | 21/28 | €4,247 | €64,414 | +€60,167 | +1416.7% |
| Tangible fixed assets | 22/27 | €1,847 | €62,014 | +€60,167 | +3257.6% |
| Plant, machinery and equipment | 23 | €1,847 | €924 | -€923 | -50.0% |
| Other tangible fixed assets | 26 | - | €26,490 | +€26,490 | |
| Assets under construction and advance payments | 27 | - | €34,600 | +€34,600 | |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €39,210 | €69,796 | +€30,586 | +78.0% |
| Amounts receivable after more than one year | 29 | €2,000 | €0 | -€2,000 | -100.0% |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | €2,000 | - | -€2,000 | |
| Stocks and contracts in progress | 3 | €3,389 | €8,151 | +€4,762 | +140.5% |
| Stocks | 30/36 | €3,389 | €8,151 | +€4,762 | +140.5% |
| Amounts receivable within one year | 40/41 | €28,456 | €35,525 | +€7,069 | +24.8% |
| Trade receivables | 40 | - | €29,541 | +€29,541 | |
| Other amounts receivable | 41 | €28,456 | €5,984 | -€22,472 | -79.0% |
| Current investments | 50/53 | - | €16,984 | +€16,984 | |
| Cash at bank and in hand | 54/58 | €5,365 | €3,549 | -€1,816 | -33.8% |
| Deferred charges and accrued income | 490/1 | - | €5,587 | +€5,587 | |
| Total equity and liabilities | 10/49 | €43,457 | €134,210 | +€90,753 | +208.8% |
| Equity | 10/15 | €33,954 | €110,771 | +€76,817 | +226.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,454 | €109,271 | +€76,817 | +236.7% |
| Amounts payable | 17/49 | €9,503 | €23,439 | +€13,936 | +146.6% |
| Amounts payable within one year | 42/48 | €9,503 | €23,439 | +€13,936 | +146.6% |
| Trade debts | 44 | €2,621 | €3,598 | +€977 | +37.3% |
| Suppliers | 440/4 | €2,621 | €3,598 | +€977 | +37.3% |
| Taxes, remuneration and social security | 45 | €6,882 | €19,841 | +€12,959 | +188.3% |
| Taxes | 450/3 | €6,882 | €19,841 | +€12,959 | +188.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €923 | €3,383 | +€2,460 | +266.5% |
| Other operating charges | 640/8 | €387 | €1,541 | +€1,154 | +298.2% |
| Gross operating margin | 9900 | €15,708 | €99,541 | +€83,833 | +533.7% |
| Operating profit (loss) | 9901 | €14,398 | €94,617 | +€80,219 | +557.2% |
| Financial income | 75/76B | €1,777 | - | -€1,777 | |
| Recurring financial income | 75 | €1,777 | - | -€1,777 | |
| Financial charges | 65/66B | €152 | €259 | +€107 | +70.4% |
| Recurring financial charges | 65 | €152 | €259 | +€107 | +70.4% |
| Profit (loss) for the period before taxes | 9903 | €16,023 | €94,358 | +€78,335 | +488.9% |
| Income taxes | 67/77 | €4,536 | €17,541 | +€13,005 | +286.7% |
| Profit (loss) for the period | 9904 | €11,487 | €76,817 | +€65,330 | +568.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,487 | €76,817 | +€65,330 | +568.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.