O'JABB: 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.
O'JABB
Largest movements
- Tangible fixed assets -€16,276
down €16,276 (-21.3%), from €76,466 to €60,190
of which Land and buildings: -€10,348
- Receivables within one year -€6,805
down €6,805 (-43.7%), from €15,576 to €8,771
of which Trade receivables: -€6,435
- Cash -€2,368
down €2,368 (-20.6%), from €11,470 to €9,102
mainly Trade debts (-€30,583) and Debts after one year (-€13,389)
- Stocks and contracts -€1,303
down €1,303 (-34.9%), from €3,735 to €2,432
- Trade debts -€30,583
down €30,583 (-73.7%), from €41,523 to €10,940
- Other debts +€22,873
up €22,873 (+137.9%), from €16,590 to €39,463
- Debts after one year -€13,389
down €13,389 (-51.3%), from €26,122 to €12,733
- Profit (loss) carried forward -€11,283
down €11,283 (-3073.0%), from -€367 to -€11,650
- Tax, wage and social debts +€5,313
up €5,313 (+125.8%), from €4,224 to €9,537
of which Remuneration and social security: +€4,443
- Staff costs +€27,678
up €27,678 (+641.7%), from €4,313 to €31,991
- Gross operating margin +€18,545
up €18,545 (+71.1%), from €26,096 to €44,641
- Depreciation +€1,983
up €1,983 (+10.1%), from €19,693 to €21,676
- Financial charges -€654
down €654 (-30.4%), from €2,151 to €1,497
of which Financial charges: -€654
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 | €107,247 | €80,495 | -€26,752 | -24.9% |
| Fixed assets | 21/28 | €76,466 | €60,190 | -€16,276 | -21.3% |
| Tangible fixed assets | 22/27 | €76,466 | €60,190 | -€16,276 | -21.3% |
| Land and buildings | 22 | €35,602 | €25,254 | -€10,348 | -29.1% |
| Plant, machinery and equipment | 23 | €6,581 | €7,665 | +€1,084 | +16.5% |
| Other tangible fixed assets | 26 | €34,283 | €27,271 | -€7,012 | -20.5% |
| Current assets | 29/58 | €30,781 | €20,305 | -€10,476 | -34.0% |
| Stocks and contracts in progress | 3 | €3,735 | €2,432 | -€1,303 | -34.9% |
| Stocks | 30/36 | €3,735 | €2,432 | -€1,303 | -34.9% |
| Amounts receivable within one year | 40/41 | €15,576 | €8,771 | -€6,805 | -43.7% |
| Trade receivables | 40 | €15,076 | €8,641 | -€6,435 | -42.7% |
| Other amounts receivable | 41 | €500 | €130 | -€370 | -74.0% |
| Cash at bank and in hand | 54/58 | €11,470 | €9,102 | -€2,368 | -20.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €107,247 | €80,495 | -€26,752 | -24.9% |
| Equity | 10/15 | €4,633 | -€6,650 | -€11,283 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€367 | -€11,650 | -€11,283 | -3073.0% |
| Amounts payable | 17/49 | €102,614 | €87,145 | -€15,469 | -15.1% |
| Amounts payable after more than one year | 17 | €26,122 | €12,733 | -€13,389 | -51.3% |
| Financial debts | 170/4 | €26,122 | €12,733 | -€13,389 | -51.3% |
| Amounts payable within one year | 42/48 | €76,493 | €74,412 | -€2,080 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €14,155 | €14,472 | +€317 | +2.2% |
| Trade debts | 44 | €41,523 | €10,940 | -€30,583 | -73.7% |
| Suppliers | 440/4 | €41,523 | €10,940 | -€30,583 | -73.7% |
| Taxes, remuneration and social security | 45 | €4,224 | €9,537 | +€5,313 | +125.8% |
| Taxes | 450/3 | €470 | €1,340 | +€870 | +185.2% |
| Remuneration and social security | 454/9 | €3,755 | €8,198 | +€4,443 | +118.3% |
| Other amounts payable | 47/48 | €16,590 | €39,463 | +€22,873 | +137.9% |
| Turnover | 70 | €0 | €0 | = | |
| Non-recurring operating income | 76A | €0 | - | -€0 | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €4,313 | €31,991 | +€27,678 | +641.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,693 | €21,676 | +€1,983 | +10.1% |
| Other operating charges | 640/8 | €1,166 | €760 | -€406 | -34.8% |
| Gross operating margin | 9900 | €26,096 | €44,641 | +€18,545 | +71.1% |
| Operating profit (loss) | 9901 | €924 | -€9,786 | -€10,710 | |
| Financial income | 75/76B | €72 | - | -€72 | |
| Recurring financial income | 75 | €72 | - | -€72 | |
| Financial charges | 65/66B | €2,151 | €1,497 | -€654 | -30.4% |
| Recurring financial charges | 65 | €2,151 | €1,498 | -€654 | -30.4% |
| Non-recurring financial charges | 66B | €0 | -€1 | -€1 | |
| Profit (loss) for the period before taxes | 9903 | -€1,155 | -€11,283 | -€10,127 | -876.7% |
| Profit (loss) for the period | 9904 | -€1,155 | -€11,283 | -€10,127 | -876.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,155 | -€11,283 | -€10,127 | -876.7% |
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.