Bureau JdB: 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.
Bureau JdB
Largest movements
- Receivables within one year -€8,299
down €8,299 (-63.4%), from €13,083 to €4,784
of which Other amounts receivable: -€5,775
- Cash +€2,965
up €2,965 (+114%), from €2,601 to €5,566
mainly Net result for the year (+€26,027) and Receivables within one year (+€8,299)
- Intangible fixed assets -€657
down €657 (-11.0%), from €5,956 to €5,298
- Deferred charges and accrued income -€613
down €613 (-26.5%), from €2,311 to €1,697
- Profit (loss) carried forward +€26,027
up €26,027, from -€22,073 to €3,954
- Advances received -€17,248
no longer reported in 2025 (was €17,248)
- Trade debts -€15,224
down €15,224 (-89.5%), from €17,005 to €1,781
- Tax, wage and social debts +€5,539
up €5,539 (+6,911%), from €80 to €5,619
- Other debts -€5,071
down €5,071 (-59.3%), from €8,555 to €3,484
- Staff costs -€41,088
down €41,088 (-94.5%), from €43,487 to €2,399
- Taxes +€5,622
new in 2025: €5,622
- Financial income -€4,393
down €4,393 (-55.7%), from €7,883 to €3,491
- Other operating charges -€3,190
down €3,190 (-44.3%), from €7,204 to €4,014
- Depreciation -€2,377
down €2,377 (-79.2%), from €3,000 to €623
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 | €41,859 | €35,289 | -€6,570 | -15.7% |
| Fixed assets | 21/28 | €23,864 | €23,241 | -€623 | -2.6% |
| Intangible fixed assets | 21 | €5,956 | €5,298 | -€657 | -11.0% |
| Tangible fixed assets | 22/27 | €2,643 | €2,678 | +€34 | +1.3% |
| Land and buildings | 22 | €907 | €938 | +€31 | +3.4% |
| Furniture and vehicles | 24 | €1,737 | €1,740 | +€3 | +0.2% |
| Financial fixed assets | 28 | €15,265 | €15,265 | = | 0.0% |
| Current assets | 29/58 | €17,995 | €12,048 | -€5,947 | -33.0% |
| Amounts receivable within one year | 40/41 | €13,083 | €4,784 | -€8,299 | -63.4% |
| Trade receivables | 40 | €6,171 | €3,648 | -€2,524 | -40.9% |
| Other amounts receivable | 41 | €6,912 | €1,137 | -€5,775 | -83.6% |
| Cash at bank and in hand | 54/58 | €2,601 | €5,566 | +€2,965 | +114% |
| Deferred charges and accrued income | 490/1 | €2,311 | €1,697 | -€613 | -26.5% |
| Total equity and liabilities | 10/49 | €41,859 | €35,289 | -€6,570 | -15.7% |
| Equity | 10/15 | -€1,622 | €24,405 | +€26,027 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,073 | €3,954 | +€26,027 | |
| Amounts payable | 17/49 | €43,481 | €10,884 | -€32,597 | -75.0% |
| Amounts payable within one year | 42/48 | €43,481 | €10,884 | -€32,597 | -75.0% |
| Financial debts | 43 | €592 | - | -€592 | |
| Credit institutions | 430/8 | €592 | - | -€592 | |
| Trade debts | 44 | €17,005 | €1,781 | -€15,224 | -89.5% |
| Suppliers | 440/4 | €17,005 | €1,781 | -€15,224 | -89.5% |
| Advances received on contracts in progress | 46 | €17,248 | - | -€17,248 | |
| Taxes, remuneration and social security | 45 | €80 | €5,619 | +€5,539 | +6,911% |
| Taxes | 450/3 | €80 | €5,619 | +€5,539 | +6,911% |
| Other amounts payable | 47/48 | €8,555 | €3,484 | -€5,071 | -59.3% |
| Non-recurring operating income | 76A | €691 | - | -€691 | |
| Remuneration, social security and pensions | 62 | €43,487 | €2,399 | -€41,088 | -94.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,000 | €623 | -€2,377 | -79.2% |
| Other operating charges | 640/8 | €7,204 | €4,014 | -€3,190 | -44.3% |
| Non-recurring operating charges | 66A | €833 | - | -€833 | |
| Gross operating margin | 9900 | €37,373 | €36,526 | -€847 | -2.3% |
| Operating profit (loss) | 9901 | -€17,152 | €29,490 | +€46,642 | |
| Financial income | 75/76B | €7,883 | €3,491 | -€4,393 | -55.7% |
| Recurring financial income | 75 | €7,883 | €3,491 | -€4,393 | -55.7% |
| Financial charges | 65/66B | €3,578 | €1,332 | -€2,245 | -62.8% |
| Recurring financial charges | 65 | €3,578 | €1,332 | -€2,245 | -62.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,846 | €31,649 | +€44,495 | |
| Income taxes | 67/77 | - | €5,622 | +€5,622 | |
| Profit (loss) for the period | 9904 | -€12,846 | €26,027 | +€38,873 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,846 | €26,027 | +€38,873 |
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 16 October 2026 via checked.be.