JYB Engineering: 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.
JYB Engineering
Largest movements
- Financial fixed assets +€41,000
up €41,000 (+5.0%), from €816,587 to €857,587
- Receivables within one year -€12,453
down €12,453 (-30.0%), from €41,522 to €29,069
of which Trade receivables: -€37,508
- Debts after one year -€66,778
down €66,778 (-15.5%), from €430,166 to €363,388
- Reserves +€63,000
up €63,000 (+35.0%), from €180,000 to €243,000
- Tax, wage and social debts +€22,270
up €22,270 (+49.9%), from €44,660 to €66,930
of which Taxes: +€20,897
- Financial charges +€16,236
up €16,236 (+139.3%), from €11,658 to €27,894
- Staff costs +€13,367
up €13,367 (+174.9%), from €7,641 to €21,008
- Gross operating margin -€12,482
down €12,482 (-8.3%), from €150,912 to €138,430
- Taxes -€9,253
down €9,253 (-28.2%), from €32,868 to €23,615
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 | €902,472 | €930,446 | +€27,974 | +3.1% |
| Fixed assets | 21/28 | €822,803 | €871,731 | +€48,928 | +5.9% |
| Tangible fixed assets | 22/27 | €6,216 | €14,144 | +€7,928 | +127.5% |
| Land and buildings | 22 | €300 | €300 | = | 0.0% |
| Plant, machinery and equipment | 23 | €5,916 | €13,844 | +€7,928 | +134.0% |
| Financial fixed assets | 28 | €816,587 | €857,587 | +€41,000 | +5.0% |
| Current assets | 29/58 | €79,669 | €58,715 | -€20,954 | -26.3% |
| Amounts receivable within one year | 40/41 | €41,522 | €29,069 | -€12,453 | -30.0% |
| Trade receivables | 40 | €39,738 | €2,230 | -€37,508 | -94.4% |
| Other amounts receivable | 41 | €1,784 | €26,839 | +€25,055 | +1404.4% |
| Cash at bank and in hand | 54/58 | €38,147 | €29,646 | -€8,501 | -22.3% |
| Total equity and liabilities | 10/49 | €902,472 | €930,446 | +€27,974 | +3.1% |
| Equity | 10/15 | €185,689 | €248,894 | +€63,205 | +34.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €180,000 | €243,000 | +€63,000 | +35.0% |
| Distributable reserves | 133 | €180,000 | €243,000 | +€63,000 | +35.0% |
| Profit (loss) carried forward | 14 | €689 | €894 | +€205 | +29.8% |
| Amounts payable | 17/49 | €716,783 | €681,552 | -€35,231 | -4.9% |
| Amounts payable after more than one year | 17 | €430,166 | €363,388 | -€66,778 | -15.5% |
| Financial debts | 170/4 | €430,166 | €363,388 | -€66,778 | -15.5% |
| Amounts payable within one year | 42/48 | €286,617 | €318,164 | +€31,547 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €64,553 | €66,779 | +€2,226 | +3.4% |
| Trade debts | 44 | €1,212 | €4,637 | +€3,425 | +282.6% |
| Suppliers | 440/4 | €1,212 | €4,637 | +€3,425 | +282.6% |
| Taxes, remuneration and social security | 45 | €44,660 | €66,930 | +€22,270 | +49.9% |
| Taxes | 450/3 | €43,638 | €64,535 | +€20,897 | +47.9% |
| Remuneration and social security | 454/9 | €1,022 | €2,395 | +€1,373 | +134.3% |
| Other amounts payable | 47/48 | €176,192 | €179,818 | +€3,626 | +2.1% |
| Remuneration, social security and pensions | 62 | €7,641 | €21,008 | +€13,367 | +174.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,642 | €2,238 | +€596 | +36.3% |
| Other operating charges | 640/8 | €557 | €473 | -€84 | -15.1% |
| Gross operating margin | 9900 | €150,912 | €138,430 | -€12,482 | -8.3% |
| Operating profit (loss) | 9901 | €141,072 | €114,711 | -€26,361 | -18.7% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €11,658 | €27,894 | +€16,236 | +139.3% |
| Recurring financial charges | 65 | €11,658 | €27,894 | +€16,236 | +139.3% |
| Profit (loss) for the period before taxes | 9903 | €129,414 | €86,820 | -€42,594 | -32.9% |
| Income taxes | 67/77 | €32,868 | €23,615 | -€9,253 | -28.2% |
| Profit (loss) for the period | 9904 | €96,546 | €63,205 | -€33,341 | -34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €96,546 | €63,205 | -€33,341 | -34.5% |
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 6 October 2026 via checked.be.