JUBO: 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.
JUBO
Largest movements
- Cash +€5,385
up €5,385 (+11.7%), from €46,079 to €51,464
mainly Net result for the year (+€42,422) and Depreciation (+€4,894)
- Tangible fixed assets -€4,894
down €4,894 (-73.0%), from €6,704 to €1,810
of which Furniture and vehicles: -€4,273
- Receivables within one year +€1,458
up €1,458 (+13.4%), from €10,909 to €12,367
of which Trade receivables: +€1,679
- Deferred charges and accrued income +€930
up €930 (+89.1%), from €1,044 to €1,975
- Other debts +€2,272
up €2,272 (+6.6%), from €34,358 to €36,630
- Tax, wage and social debts +€949
up €949 (+8.5%), from €11,198 to €12,147
- Turnover +€4,553
up €4,553 (+4.0%), from €114,766 to €119,319
- Gross operating margin +€4,156
up €4,156 (+7.0%), from €59,525 to €63,681
- Taxes +€1,254
up €1,254 (+8.6%), from €14,512 to €15,766
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 | €64,736 | €67,616 | +€2,879 | +4.4% |
| Fixed assets | 21/28 | €6,704 | €1,810 | -€4,894 | -73.0% |
| Tangible fixed assets | 22/27 | €6,704 | €1,810 | -€4,894 | -73.0% |
| Land and buildings | 22 | €2,414 | €1,810 | -€603 | -25.0% |
| Plant, machinery and equipment | 23 | €17 | - | -€17 | |
| Furniture and vehicles | 24 | €4,273 | - | -€4,273 | |
| Current assets | 29/58 | €58,032 | €65,806 | +€7,773 | +13.4% |
| Amounts receivable within one year | 40/41 | €10,909 | €12,367 | +€1,458 | +13.4% |
| Trade receivables | 40 | €10,421 | €12,100 | +€1,679 | +16.1% |
| Other amounts receivable | 41 | €488 | €267 | -€221 | -45.3% |
| Cash at bank and in hand | 54/58 | €46,079 | €51,464 | +€5,385 | +11.7% |
| Deferred charges and accrued income | 490/1 | €1,044 | €1,975 | +€930 | +89.1% |
| Total equity and liabilities | 10/49 | €64,736 | €67,616 | +€2,879 | +4.4% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €46,136 | €49,016 | +€2,879 | +6.2% |
| Amounts payable within one year | 42/48 | €46,136 | €49,016 | +€2,879 | +6.2% |
| Trade debts | 44 | €580 | €238 | -€342 | -58.9% |
| Suppliers | 440/4 | €580 | €238 | -€342 | -58.9% |
| Taxes, remuneration and social security | 45 | €11,198 | €12,147 | +€949 | +8.5% |
| Taxes | 450/3 | €11,198 | €12,147 | +€949 | +8.5% |
| Other amounts payable | 47/48 | €34,358 | €36,630 | +€2,272 | +6.6% |
| Turnover | 70 | €114,766 | €119,319 | +€4,553 | +4.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €55,241 | €55,638 | +€397 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,035 | €4,894 | +€859 | +21.3% |
| Other operating charges | 640/8 | €713 | €528 | -€186 | -26.0% |
| Gross operating margin | 9900 | €59,525 | €63,681 | +€4,156 | +7.0% |
| Operating profit (loss) | 9901 | €54,777 | €58,260 | +€3,483 | +6.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +900% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +900% |
| Financial charges | 65/66B | €72 | €72 | = | 0.0% |
| Recurring financial charges | 65 | €72 | €72 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €54,705 | €58,188 | +€3,483 | +6.4% |
| Income taxes | 67/77 | €14,512 | €15,766 | +€1,254 | +8.6% |
| Profit (loss) for the period | 9904 | €40,193 | €42,422 | +€2,229 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,193 | €42,422 | +€2,229 | +5.5% |
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 13 October 2026 via checked.be.