QUATACKER JBN: 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.
QUATACKER JBN
Largest movements
- Intangible fixed assets -€25,000
down €25,000 (-21.1%), from €118,699 to €93,699
- Tangible fixed assets +€24,033
up €24,033 (+25.9%), from €92,934 to €116,967
of which Land and buildings: +€17,168
- Cash +€6,740
up €6,740 (+18.9%), from €35,654 to €42,395
mainly Depreciation (+€50,195) and Net result for the year (+€20,822)
- Stocks and contracts +€3,909
up €3,909 (+15.9%), from €24,579 to €28,488
- Reserves +€20,822
up €20,822 (+19.8%), from €105,007 to €125,829
- Other debts -€12,161
down €12,161 (-11.9%), from €102,235 to €90,074
- Short-term financial debts +€10,000
up €10,000 (+200.0%), from €5,000 to €15,000
- Trade debts -€7,983
down €7,983 (-21.8%), from €36,701 to €28,718
- Tax, wage and social debts +€6,604
up €6,604 (+135.1%), from €4,889 to €11,493
of which Remuneration and social security: +€6,491
- Gross operating margin -€19,640
down €19,640 (-13.8%), from €142,627 to €122,987
- Taxes -€6,295
down €6,295 (-41.1%), from €15,301 to €9,006
- Depreciation +€2,420
up €2,420 (+5.1%), from €47,775 to €50,195
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 | €290,676 | €300,758 | +€10,082 | +3.5% |
| Fixed assets | 21/28 | €211,632 | €210,665 | -€967 | -0.5% |
| Intangible fixed assets | 21 | €118,699 | €93,699 | -€25,000 | -21.1% |
| Tangible fixed assets | 22/27 | €92,934 | €116,967 | +€24,033 | +25.9% |
| Land and buildings | 22 | €13,912 | €31,080 | +€17,168 | +123.4% |
| Plant, machinery and equipment | 23 | €69,198 | €69,574 | +€375 | +0.5% |
| Furniture and vehicles | 24 | €9,823 | €16,314 | +€6,490 | +66.1% |
| Current assets | 29/58 | €79,044 | €90,093 | +€11,049 | +14.0% |
| Stocks and contracts in progress | 3 | €24,579 | €28,488 | +€3,909 | +15.9% |
| Stocks | 30/36 | €24,579 | €28,488 | +€3,909 | +15.9% |
| Amounts receivable within one year | 40/41 | €16,182 | €15,019 | -€1,164 | -7.2% |
| Trade receivables | 40 | €9,264 | €3,738 | -€5,526 | -59.7% |
| Other amounts receivable | 41 | €6,919 | €11,281 | +€4,362 | +63.0% |
| Cash at bank and in hand | 54/58 | €35,654 | €42,395 | +€6,740 | +18.9% |
| Deferred charges and accrued income | 490/1 | €2,629 | €4,192 | +€1,563 | +59.5% |
| Total equity and liabilities | 10/49 | €290,676 | €300,758 | +€10,082 | +3.5% |
| Equity | 10/15 | €126,007 | €146,829 | +€20,822 | +16.5% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €105,007 | €125,829 | +€20,822 | +19.8% |
| Distributable reserves | 133 | €105,007 | €125,829 | +€20,822 | +19.8% |
| Amounts payable | 17/49 | €164,670 | €153,929 | -€10,740 | -6.5% |
| Amounts payable after more than one year | 17 | €8,645 | €4,494 | -€4,151 | -48.0% |
| Financial debts | 170/4 | €8,645 | €4,494 | -€4,151 | -48.0% |
| Amounts payable within one year | 42/48 | €156,025 | €149,435 | -€6,590 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €7,200 | €4,151 | -€3,049 | -42.4% |
| Financial debts | 43 | €5,000 | €15,000 | +€10,000 | +200.0% |
| Other loans | 439 | €5,000 | €15,000 | +€10,000 | +200.0% |
| Trade debts | 44 | €36,701 | €28,718 | -€7,983 | -21.8% |
| Suppliers | 440/4 | €36,701 | €28,718 | -€7,983 | -21.8% |
| Taxes, remuneration and social security | 45 | €4,889 | €11,493 | +€6,604 | +135.1% |
| Taxes | 450/3 | €129 | €242 | +€114 | +88.3% |
| Remuneration and social security | 454/9 | €4,760 | €11,251 | +€6,491 | +136.4% |
| Other amounts payable | 47/48 | €102,235 | €90,074 | -€12,161 | -11.9% |
| Remuneration, social security and pensions | 62 | €37,192 | €37,435 | +€243 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,775 | €50,195 | +€2,420 | +5.1% |
| Other operating charges | 640/8 | €2,279 | €1,686 | -€592 | -26.0% |
| Gross operating margin | 9900 | €142,627 | €122,987 | -€19,640 | -13.8% |
| Operating profit (loss) | 9901 | €55,381 | €33,671 | -€21,711 | -39.2% |
| Financial income | 75/76B | €46 | €146 | +€99 | +213.5% |
| Recurring financial income | 75 | €46 | €146 | +€99 | +213.5% |
| Financial charges | 65/66B | €4,359 | €3,988 | -€371 | -8.5% |
| Recurring financial charges | 65 | €4,359 | €3,988 | -€371 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €51,069 | €29,828 | -€21,241 | -41.6% |
| Income taxes | 67/77 | €15,301 | €9,006 | -€6,295 | -41.1% |
| Profit (loss) for the period | 9904 | €35,768 | €20,822 | -€14,946 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,768 | €20,822 | -€14,946 | -41.8% |
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 8 October 2026 via checked.be.