Jb²
ActiveFinancials · financial year 2025, micro format
Annual accounts 2025 filed on 19-06-2026 at the NBB all 4 filings
Every figure per financial year
The operating result for 2025 is 38% lower than in 2024.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
| Line | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|
| Other operating charges640/8 | - | €184 | €193 | €595 | ▲ 208% |
| Gross operating margin9900 | -€3,750 | €3,641 | €8,258 | €5,563 | ▼ 32.6% |
| Operating profit (loss)9901 | -€3,750 | €3,457 | €8,065 | €4,969 | ▼ 38.4% |
| Financial income75/76B | - | €75 | €0 | - | - |
| Recurring financial income75 | - | €75 | €0 | - | - |
| Financial charges65/66B | €363 | €165 | €407 | €403 | ▼ 1.0% |
| Recurring financial charges65 | €363 | €165 | €407 | €403 | ▼ 1.0% |
| Profit (loss) for the period before taxes9903 | -€4,113 | €3,366 | €7,658 | €4,565 | ▼ 40.4% |
| Income taxes67/77 | - | - | €1,516 | €942 | ▼ 37.9% |
| Profit (loss) for the period9904 | -€4,113 | €3,366 | €6,142 | €3,623 | ▼ 41.0% |
| Profit (loss) for the period to be appropriated9905 | -€4,113 | €3,366 | €6,142 | €3,623 | ▼ 41.0% |
| Line | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|
| Assets | |||||
| Total assets20/58 | €3,657 | €3,623 | €12,245 | €15,439 | ▲ 26.1% |
| Current assets29/58 | €3,657 | €3,623 | €12,245 | €15,439 | ▲ 26.1% |
| Amounts receivable within one year40/41 | - | €512 | €4,134 | €3,938 | ▼ 4.7% |
| Trade receivables40 | - | - | €3,630 | €3,630 | = |
| Other amounts receivable41 | - | €512 | €504 | €308 | ▼ 38.9% |
| Cash at bank and in hand54/58 | €3,657 | €3,111 | €8,112 | €11,502 | ▲ 41.8% |
| Equity and liabilities | |||||
| Total equity and liabilities10/49 | €3,657 | €3,623 | €12,245 | €15,439 | ▲ 26.1% |
| Equity10/15 | -€3,113 | €253 | €6,394 | €1,000 | ▼ 84.4% |
| Contributions10/11 | €1,000 | €1,000 | €1,000 | €1,000 | = |
| Profit (loss) carried forward14 | -€4,113 | -€747 | €5,394 | €0 | ▼ 100% |
| Amounts payable17/49 | €6,770 | €3,370 | €5,851 | €14,439 | ▲ 147% |
| Amounts payable within one year42/48 | €6,770 | €3,370 | €5,851 | €14,439 | ▲ 147% |
| Trade debts44 | €603 | €1,231 | €844 | €881 | ▲ 4.4% |
| Suppliers440/4 | €603 | €1,231 | €844 | €881 | ▲ 4.4% |
| Taxes, remuneration and social security45 | €686 | €2,138 | €4,668 | €4,067 | ▼ 12.9% |
| Taxes450/3 | €686 | €2,138 | €4,668 | €4,067 | ▼ 12.9% |
| Other amounts payable47/48 | €5,481 | €0 | €338 | €9,490 | ▲ 28× |
| Line | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€4,113 | €3,366 | €6,142 | €3,623 | ▼ 41.0% |
| Operating cash flow (approximation) | -€4,113 | €3,366 | €6,142 | €3,623 | ▼ 41.0% |
| Change in cash | - | -€546 | €5,001 | €3,390 | ▼ 32.2% |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 2,157 companies had the same profile as Jb² has now. Two years later, 94.1% were still going and 3.0% had gone bankrupt.
- Micro
- 2 to 5 years old
- solvency under 10%
- a profit of 5% of the balance sheet or more
Another 0.1% stopped without a precise date, possibly only after those two years.
The bankruptcy probability of Jb² itself is lower: 0.1% within 12 months. It rests on far more data about Jb² than the profile alone.
Test of the method
The method was tested on the 497,446 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 2,157 companies, not a prediction for Jb². The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.