JUBIRENT: 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.
JUBIRENT
Largest movements
- Current investments +€39,185
up €39,185 (+15.7%), from €249,991 to €289,176
- Tangible fixed assets -€35,163
down €35,163 (-24.4%), from €143,897 to €108,734
of which Furniture and vehicles: -€20,203
- Cash -€21,997
down €21,997 (-23.7%), from €92,898 to €70,901
mainly Contributions, distributions and other (-€60,000) and Current investments (-€39,185)
- Reserves -€36,853
down €36,853 (-27.9%), from €131,860 to €95,007
- Profit (loss) carried forward +€16,655
up €16,655, from -€16,655 to €0
- Debts after one year -€8,801
down €8,801 (-71.9%), from €12,238 to €3,437
- Gross operating margin +€63,181
up €63,181 (+107.7%), from €58,646 to €121,827
- Taxes +€18,156
up €18,156 (+177.1%), from €10,250 to €28,406
- Financial income +€2,716
up €2,716 (+33.5%), from €8,116 to €10,833
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 | €510,251 | €486,742 | -€23,509 | -4.6% |
| Fixed assets | 21/28 | €143,897 | €108,734 | -€35,163 | -24.4% |
| Tangible fixed assets | 22/27 | €143,897 | €108,734 | -€35,163 | -24.4% |
| Land and buildings | 22 | €118,220 | €103,785 | -€14,435 | -12.2% |
| Plant, machinery and equipment | 23 | €1,223 | €698 | -€525 | -42.9% |
| Furniture and vehicles | 24 | €24,454 | €4,251 | -€20,203 | -82.6% |
| Current assets | 29/58 | €366,354 | €378,008 | +€11,653 | +3.2% |
| Amounts receivable within one year | 40/41 | €20,892 | €17,204 | -€3,687 | -17.6% |
| Trade receivables | 40 | €20,892 | €17,151 | -€3,741 | -17.9% |
| Other amounts receivable | 41 | - | €54 | +€54 | |
| Current investments | 50/53 | €249,991 | €289,176 | +€39,185 | +15.7% |
| Cash at bank and in hand | 54/58 | €92,898 | €70,901 | -€21,997 | -23.7% |
| Deferred charges and accrued income | 490/1 | €2,574 | €727 | -€1,847 | -71.8% |
| Total equity and liabilities | 10/49 | €510,251 | €486,742 | -€23,509 | -4.6% |
| Equity | 10/15 | €133,805 | €113,607 | -€20,198 | -15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €131,860 | €95,007 | -€36,853 | -27.9% |
| Distributable reserves | 133 | €131,860 | €95,007 | -€36,853 | -27.9% |
| Profit (loss) carried forward | 14 | -€16,655 | €0 | +€16,655 | |
| Provisions and deferred taxes | 16 | €335,824 | €338,345 | +€2,521 | +0.8% |
| Provisions for liabilities and charges | 160/5 | €335,824 | - | -€335,824 | |
| Environmental obligations | 163 | €335,824 | - | -€335,824 | |
| Deferred taxes | 168 | - | €338,345 | +€338,345 | |
| Amounts payable | 17/49 | €40,622 | €34,790 | -€5,832 | -14.4% |
| Amounts payable after more than one year | 17 | €12,238 | €3,437 | -€8,801 | -71.9% |
| Financial debts | 170/4 | €12,238 | €3,437 | -€8,801 | -71.9% |
| Amounts payable within one year | 42/48 | €28,384 | €31,353 | +€2,970 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €11,869 | €9,531 | -€2,338 | -19.7% |
| Trade debts | 44 | €217 | €704 | +€487 | +225.1% |
| Suppliers | 440/4 | €217 | €704 | +€487 | +225.1% |
| Taxes, remuneration and social security | 45 | €12,865 | €15,126 | +€2,261 | +17.6% |
| Taxes | 450/3 | €12,865 | €15,126 | +€2,261 | +17.6% |
| Other amounts payable | 47/48 | €3,433 | €5,992 | +€2,559 | +74.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,651 | €36,681 | +€30 | +0.1% |
| Other operating charges | 640/8 | €3,914 | €3,805 | -€109 | -2.8% |
| Non-recurring operating charges | 66A | €250 | €285 | +€35 | +14.2% |
| Gross operating margin | 9900 | €58,646 | €121,827 | +€63,181 | +107.7% |
| Operating profit (loss) | 9901 | €17,832 | €81,055 | +€63,223 | +354.6% |
| Financial income | 75/76B | €8,116 | €10,833 | +€2,716 | +33.5% |
| Recurring financial income | 75 | €8,116 | €10,833 | +€2,716 | +33.5% |
| Financial charges | 65/66B | €24,675 | €23,681 | -€994 | -4.0% |
| Recurring financial charges | 65 | €24,675 | €23,681 | -€994 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €1,274 | €68,208 | +€66,934 | +5255.3% |
| Income taxes | 67/77 | €10,250 | €28,406 | +€18,156 | +177.1% |
| Profit (loss) for the period | 9904 | -€8,977 | €39,802 | +€48,778 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,977 | €39,802 | +€48,778 |
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.