JUBERCO: 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.
JUBERCO
Largest movements
- Receivables within one year -€5,518
down €5,518 (-27.3%), from €20,229 to €14,711
of which Trade receivables: -€4,144
- Cash +€4,962
up €4,962 (+96.5%), from €5,144 to €10,106
mainly Receivables within one year (+€5,518) and Depreciation (+€3,926)
- Deferred charges and accrued income -€2,290
no longer reported in 2025 (was €2,290)
- Stocks and contracts -€2,115
down €2,115 (-36.4%), from €5,818 to €3,703
- Other debts -€3,756
down €3,756 (-29.3%), from €12,810 to €9,054
- Tax, wage and social debts -€1,052
no longer reported in 2025 (was €1,052)
- Profit (loss) carried forward -€622
down €622 (-18.9%), from -€3,285 to -€3,907
- Staff costs +€1,584
new in 2025: €1,584
- Depreciation +€416
up €416 (+11.8%), from €3,510 to €3,926
- Gross operating margin +€101
up €101 (+1.9%), from €5,203 to €5,304
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.
Derived cash bridge
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 | €42,240 | €36,923 | -€5,317 | -12.6% |
| Fixed assets | 21/28 | €8,759 | €8,403 | -€356 | -4.1% |
| Tangible fixed assets | 22/27 | €8,759 | €8,403 | -€356 | -4.1% |
| Plant, machinery and equipment | 23 | €2,877 | €5,223 | +€2,346 | +81.6% |
| Furniture and vehicles | 24 | €5,882 | €3,180 | -€2,702 | -45.9% |
| Current assets | 29/58 | €33,481 | €28,520 | -€4,962 | -14.8% |
| Stocks and contracts in progress | 3 | €5,818 | €3,703 | -€2,115 | -36.4% |
| Stocks | 30/36 | €5,818 | €3,703 | -€2,115 | -36.4% |
| Amounts receivable within one year | 40/41 | €20,229 | €14,711 | -€5,518 | -27.3% |
| Trade receivables | 40 | €6,897 | €2,753 | -€4,144 | -60.1% |
| Other amounts receivable | 41 | €13,332 | €11,958 | -€1,374 | -10.3% |
| Cash at bank and in hand | 54/58 | €5,144 | €10,106 | +€4,962 | +96.5% |
| Deferred charges and accrued income | 490/1 | €2,290 | - | -€2,290 | |
| Total equity and liabilities | 10/49 | €42,240 | €36,923 | -€5,317 | -12.6% |
| Equity | 10/15 | €28,378 | €27,757 | -€622 | -2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,064 | €13,064 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €13,064 | €11,204 | -€1,860 | -14.2% |
| Profit (loss) carried forward | 14 | -€3,285 | -€3,907 | -€622 | -18.9% |
| Amounts payable | 17/49 | €13,862 | €9,166 | -€4,696 | -33.9% |
| Amounts payable within one year | 42/48 | €13,862 | €9,166 | -€4,696 | -33.9% |
| Trade debts | 44 | - | €112 | +€112 | |
| Suppliers | 440/4 | - | €112 | +€112 | |
| Taxes, remuneration and social security | 45 | €1,052 | - | -€1,052 | |
| Taxes | 450/3 | €1,052 | - | -€1,052 | |
| Other amounts payable | 47/48 | €12,810 | €9,054 | -€3,756 | -29.3% |
| Remuneration, social security and pensions | 62 | - | €1,584 | +€1,584 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,510 | €3,926 | +€416 | +11.8% |
| Other operating charges | 640/8 | €318 | €346 | +€29 | +9.0% |
| Gross operating margin | 9900 | €5,203 | €5,304 | +€101 | +1.9% |
| Operating profit (loss) | 9901 | €1,375 | -€553 | -€1,928 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €65 | €69 | +€4 | +5.6% |
| Recurring financial charges | 65 | €65 | €69 | +€4 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €1,310 | -€622 | -€1,931 | |
| Profit (loss) for the period | 9904 | €1,310 | -€622 | -€1,931 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,310 | -€622 | -€1,931 |
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 14 October 2026 via checked.be.