Jybagri: 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.
Jybagri
Largest movements
- Receivables within one year +€17,292
up €17,292 (+178.1%), from €9,708 to €26,999
of which Trade receivables: +€25,321
- Cash +€10,880
up €10,880 (+507.8%), from €2,143 to €13,022
mainly Net result for the year (+€24,672) and Trade debts (+€8,596)
- Tangible fixed assets -€7,413
down €7,413 (-4.6%), from €160,388 to €152,975
of which Plant, machinery and equipment: -€7,413
- Reserves +€20,000
up €20,000 (+254.5%), from €7,860 to €27,860
of which Distributable reserves: +€20,000
- Other debts -€12,152
down €12,152 (-8.5%), from €142,814 to €130,662
- Trade debts +€8,596
up €8,596 (+1033.7%), from €832 to €9,427
- Profit (loss) carried forward +€4,672
up €4,672 (+192.4%), from €2,428 to €7,100
- Gross operating margin -€9,495
down €9,495 (-22.2%), from €42,700 to €33,205
- Depreciation +€3,978
up €3,978 (+115.8%), from €3,435 to €7,413
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 | €172,534 | €193,650 | +€21,116 | +12.2% |
| Fixed assets | 21/28 | €160,487 | €152,975 | -€7,512 | -4.7% |
| Tangible fixed assets | 22/27 | €160,388 | €152,975 | -€7,413 | -4.6% |
| Plant, machinery and equipment | 23 | €60,388 | €52,975 | -€7,413 | -12.3% |
| Assets under construction and advance payments | 27 | €100,000 | €100,000 | = | 0.0% |
| Financial fixed assets | 28 | €99 | - | -€99 | |
| Current assets | 29/58 | €12,047 | €40,675 | +€28,628 | +237.6% |
| Amounts receivable within one year | 40/41 | €9,708 | €26,999 | +€17,292 | +178.1% |
| Trade receivables | 40 | €1,276 | €26,596 | +€25,321 | +1984.7% |
| Other amounts receivable | 41 | €8,432 | €403 | -€8,029 | -95.2% |
| Cash at bank and in hand | 54/58 | €2,143 | €13,022 | +€10,880 | +507.8% |
| Deferred charges and accrued income | 490/1 | €197 | €653 | +€457 | +232.4% |
| Total equity and liabilities | 10/49 | €172,534 | €193,650 | +€21,116 | +12.2% |
| Equity | 10/15 | €28,888 | €53,560 | +€24,672 | +85.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,860 | €27,860 | +€20,000 | +254.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €2,428 | €7,100 | +€4,672 | +192.4% |
| Amounts payable | 17/49 | €143,646 | €140,090 | -€3,556 | -2.5% |
| Amounts payable within one year | 42/48 | €143,646 | €140,090 | -€3,556 | -2.5% |
| Trade debts | 44 | €832 | €9,427 | +€8,596 | +1033.7% |
| Suppliers | 440/4 | €832 | €9,427 | +€8,596 | +1033.7% |
| Other amounts payable | 47/48 | €142,814 | €130,662 | -€12,152 | -8.5% |
| Remuneration, social security and pensions | 62 | - | €196 | +€196 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,435 | €7,413 | +€3,978 | +115.8% |
| Other operating charges | 640/8 | €872 | €759 | -€113 | -13.0% |
| Gross operating margin | 9900 | €42,700 | €33,205 | -€9,495 | -22.2% |
| Operating profit (loss) | 9901 | €38,394 | €24,837 | -€13,556 | -35.3% |
| Financial charges | 65/66B | €583 | €165 | -€418 | -71.7% |
| Recurring financial charges | 65 | €583 | €165 | -€418 | -71.7% |
| Profit (loss) for the period before taxes | 9903 | €37,810 | €24,672 | -€13,138 | -34.7% |
| Profit (loss) for the period | 9904 | €37,810 | €24,672 | -€13,138 | -34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,810 | €24,672 | -€13,138 | -34.7% |
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 7 October 2026 via checked.be.