JUBRIMAT: 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.
JUBRIMAT
Largest movements
- Tangible fixed assets +€145,007
up €145,007 (+452%), from €32,069 to €177,075
of which Leasing and similar rights: +€145,863
- Cash -€4,815
down €4,815 (-47.8%), from €10,075 to €5,260
mainly Investment in fixed assets (net) (-€151,841) and Net result for the year (-€8,623)
- Receivables within one year +€4,197
up €4,197 (+124%), from €3,391 to €7,588
of which Other amounts receivable: +€4,220
- Other debts +€139,127
up €139,127 (+289%), from €48,132 to €187,259
- Trade debts +€14,237
up €14,237 (+1,194%), from €1,192 to €15,429
- Profit (loss) carried forward -€8,623
down €8,623 (-82.8%), from -€10,419 to -€19,042
- Depreciation +€5,618
up €5,618 (+912%), from €616 to €6,234
- Gross operating margin +€1,978
up €1,978 (+74.2%), from -€2,665 to -€687
- Other operating charges +€1,609
new in 2025: €1,609
- Financial income -€86
down €86 (-99.9%), from €86 to €0
- Financial charges +€65
up €65 (+234%), from €28 to €92
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 | €46,123 | €190,853 | +€144,731 | +314% |
| Fixed assets | 21/28 | €32,069 | €177,675 | +€145,607 | +454% |
| Tangible fixed assets | 22/27 | €32,069 | €177,075 | +€145,007 | +452% |
| Furniture and vehicles | 24 | €2,757 | €1,901 | -€856 | -31.1% |
| Leasing and similar rights | 25 | €29,311 | €175,174 | +€145,863 | +498% |
| Financial fixed assets | 28 | - | €600 | +€600 | |
| Current assets | 29/58 | €14,054 | €13,178 | -€876 | -6.2% |
| Stocks and contracts in progress | 3 | €465 | €330 | -€135 | -29.0% |
| Stocks | 30/36 | €465 | €330 | -€135 | -29.0% |
| Amounts receivable within one year | 40/41 | €3,391 | €7,588 | +€4,197 | +124% |
| Trade receivables | 40 | €23 | - | -€23 | |
| Other amounts receivable | 41 | €3,367 | €7,588 | +€4,220 | +125% |
| Cash at bank and in hand | 54/58 | €10,075 | €5,260 | -€4,815 | -47.8% |
| Deferred charges and accrued income | 490/1 | €124 | - | -€124 | |
| Total equity and liabilities | 10/49 | €46,123 | €190,853 | +€144,731 | +314% |
| Equity | 10/15 | -€3,212 | -€11,835 | -€8,623 | -268% |
| Contributions | 10/11 | €7,207 | €7,207 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,419 | -€19,042 | -€8,623 | -82.8% |
| Amounts payable | 17/49 | €49,334 | €202,688 | +€153,354 | +311% |
| Amounts payable within one year | 42/48 | €49,334 | €202,688 | +€153,354 | +311% |
| Trade debts | 44 | €1,192 | €15,429 | +€14,237 | +1,194% |
| Suppliers | 440/4 | €1,192 | €15,429 | +€14,237 | +1,194% |
| Taxes, remuneration and social security | 45 | €11 | - | -€11 | |
| Taxes | 450/3 | €11 | - | -€11 | |
| Other amounts payable | 47/48 | €48,132 | €187,259 | +€139,127 | +289% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €616 | €6,234 | +€5,618 | +912% |
| Other operating charges | 640/8 | - | €1,609 | +€1,609 | |
| Gross operating margin | 9900 | -€2,665 | -€687 | +€1,978 | +74.2% |
| Operating profit (loss) | 9901 | -€3,281 | -€8,531 | -€5,250 | -160% |
| Financial income | 75/76B | €86 | €0 | -€86 | -99.9% |
| Recurring financial income | 75 | €86 | €0 | -€86 | -99.9% |
| Financial charges | 65/66B | €28 | €92 | +€65 | +234% |
| Recurring financial charges | 65 | €28 | €92 | +€65 | +234% |
| Profit (loss) for the period before taxes | 9903 | -€3,222 | -€8,623 | -€5,401 | -168% |
| Profit (loss) for the period | 9904 | -€3,222 | -€8,623 | -€5,401 | -168% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,222 | -€8,623 | -€5,401 | -168% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.