JYLBIBA: what changed
JYLBIBA
Largest movements
- Cash +€9,896
up €9,896 (+20.5%), from €48,175 to €58,071
mainly Net result for the year (+€41,197) and Tax, wage and social debts (+€2,635)
- Receivables within one year +€7,480
up €7,480 (+43.2%), from €17,333 to €24,814
of which Trade receivables: +€7,073
- Tangible fixed assets +€1,023
up €1,023 (+50.1%), from €2,044 to €3,067
of which Plant, machinery and equipment: +€1,689
- Reserves +€18,500
up €18,500 (+59.9%), from €30,900 to €49,400
- Other debts -€2,834
down €2,834 (-8.7%), from €32,626 to €29,792
- Tax, wage and social debts +€2,635
up €2,635 (+55.9%), from €4,710 to €7,345
of which Taxes: +€2,569
- Staff costs +€1,931
up €1,931 (+19.8%), from €9,773 to €11,704
- Gross operating margin -€1,909
down €1,909 (-2.5%), from €77,175 to €75,266
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,829 | €87,398 | +€18,569 | +27.0% |
| Fixed assets | 21/28 | €2,044 | €3,067 | +€1,023 | +50.1% |
| Tangible fixed assets | 22/27 | €2,044 | €3,067 | +€1,023 | +50.1% |
| Plant, machinery and equipment | 23 | €0 | €1,689 | +€1,689 | +649,569% |
| Furniture and vehicles | 24 | €1,022 | €500 | -€522 | -51.0% |
| Other tangible fixed assets | 26 | €1,021 | €878 | -€144 | -14.1% |
| Current assets | 29/58 | €66,785 | €84,331 | +€17,546 | +26.3% |
| Amounts receivable within one year | 40/41 | €17,333 | €24,814 | +€7,480 | +43.2% |
| Trade receivables | 40 | €17,333 | €24,406 | +€7,073 | +40.8% |
| Other amounts receivable | 41 | - | €407 | +€407 | |
| Cash at bank and in hand | 54/58 | €48,175 | €58,071 | +€9,896 | +20.5% |
| Deferred charges and accrued income | 490/1 | €1,277 | €1,446 | +€169 | +13.2% |
| Total equity and liabilities | 10/49 | €68,829 | €87,398 | +€18,569 | +27.0% |
| Equity | 10/15 | €31,193 | €49,891 | +€18,697 | +59.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €30,900 | €49,400 | +€18,500 | +59.9% |
| Distributable reserves | 133 | €30,900 | €49,400 | +€18,500 | +59.9% |
| Profit (loss) carried forward | 14 | €193 | €391 | +€197 | +102% |
| Amounts payable | 17/49 | €37,636 | €37,507 | -€128 | -0.3% |
| Amounts payable within one year | 42/48 | €37,636 | €37,507 | -€128 | -0.3% |
| Trade debts | 44 | €299 | €370 | +€71 | +23.7% |
| Suppliers | 440/4 | €299 | €370 | +€71 | +23.7% |
| Taxes, remuneration and social security | 45 | €4,710 | €7,345 | +€2,635 | +55.9% |
| Taxes | 450/3 | €3,159 | €5,728 | +€2,569 | +81.3% |
| Remuneration and social security | 454/9 | €1,551 | €1,617 | +€66 | +4.2% |
| Other amounts payable | 47/48 | €32,626 | €29,792 | -€2,834 | -8.7% |
| Remuneration, social security and pensions | 62 | €9,773 | €11,704 | +€1,931 | +19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €666 | €1,161 | +€495 | +74.4% |
| Other operating charges | 640/8 | €1,507 | €1,478 | -€29 | -1.9% |
| Gross operating margin | 9900 | €77,175 | €75,266 | -€1,909 | -2.5% |
| Operating profit (loss) | 9901 | €65,229 | €60,923 | -€4,306 | -6.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €77 | €137 | +€60 | +78.5% |
| Recurring financial charges | 65 | €77 | €137 | +€60 | +78.5% |
| Profit (loss) for the period before taxes | 9903 | €65,152 | €60,786 | -€4,366 | -6.7% |
| Income taxes | 67/77 | €19,635 | €19,589 | -€46 | -0.2% |
| Profit (loss) for the period | 9904 | €45,517 | €41,197 | -€4,320 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,517 | €41,197 | -€4,320 | -9.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.