JEBO-IT: what changed
Two financial 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.
JEBO-IT
Largest movements
- Cash +€64,086
up €64,086 (+100%), from €63,801 to €127,888
mainly Net result for the year (+€68,573) and Tax, wage and social debts (+€17,773)
- Receivables within one year +€19,337
up €19,337 (+211%), from €9,183 to €28,520
of which Trade receivables: +€19,360
- Profit (loss) carried forward +€68,573
up €68,573 (+442%), from €15,508 to €84,081
- Tax, wage and social debts +€17,773
up €17,773 (+255%), from €6,981 to €24,754
- Trade debts -€3,628
down €3,628 (-86.2%), from €4,208 to €580
- Gross operating margin +€66,006
up €66,006 (+280%), from €23,548 to €89,554
- Taxes +€12,903
up €12,903 (+241%), from €5,345 to €18,248
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.
Derived cash bridge
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 | €79,522 | €161,382 | +€81,860 | +103% |
| Fixed assets | 21/28 | €4,823 | €3,211 | -€1,611 | -33.4% |
| Tangible fixed assets | 22/27 | €4,823 | €3,211 | -€1,611 | -33.4% |
| Plant, machinery and equipment | 23 | €4,823 | €3,211 | -€1,611 | -33.4% |
| Current assets | 29/58 | €74,700 | €158,171 | +€83,471 | +112% |
| Amounts receivable within one year | 40/41 | €9,183 | €28,520 | +€19,337 | +211% |
| Trade receivables | 40 | €6,970 | €26,330 | +€19,360 | +278% |
| Other amounts receivable | 41 | €2,213 | €2,191 | -€23 | -1.0% |
| Cash at bank and in hand | 54/58 | €63,801 | €127,888 | +€64,086 | +100% |
| Deferred charges and accrued income | 490/1 | €1,715 | €1,763 | +€47 | +2.8% |
| Total equity and liabilities | 10/49 | €79,522 | €161,382 | +€81,860 | +103% |
| Equity | 10/15 | €67,474 | €136,047 | +€68,573 | +102% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €46,967 | €46,967 | = | 0.0% |
| Distributable reserves | 133 | €46,967 | €46,967 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,508 | €84,081 | +€68,573 | +442% |
| Amounts payable | 17/49 | €12,048 | €25,335 | +€13,286 | +110% |
| Amounts payable within one year | 42/48 | €12,048 | €25,335 | +€13,286 | +110% |
| Trade debts | 44 | €4,208 | €580 | -€3,628 | -86.2% |
| Suppliers | 440/4 | €4,208 | €580 | -€3,628 | -86.2% |
| Taxes, remuneration and social security | 45 | €6,981 | €24,754 | +€17,773 | +255% |
| Taxes | 450/3 | €6,981 | €24,754 | +€17,773 | +255% |
| Other amounts payable | 47/48 | €859 | - | -€859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,153 | €1,611 | +€458 | +39.7% |
| Other operating charges | 640/8 | €188 | €643 | +€454 | +241% |
| Gross operating margin | 9900 | €23,548 | €89,554 | +€66,006 | +280% |
| Operating profit (loss) | 9901 | €22,207 | €87,300 | +€65,094 | +293% |
| Financial income | 75/76B | €22 | - | -€22 | |
| Recurring financial income | 75 | €22 | - | -€22 | |
| Financial charges | 65/66B | €517 | €479 | -€38 | -7.3% |
| Recurring financial charges | 65 | €517 | €479 | -€38 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €21,712 | €86,822 | +€65,110 | +300% |
| Income taxes | 67/77 | €5,345 | €18,248 | +€12,903 | +241% |
| Profit (loss) for the period | 9904 | €16,367 | €68,573 | +€52,207 | +319% |
| Profit (loss) for the period to be appropriated | 9905 | €16,367 | €68,573 | +€52,207 | +319% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.