docJBG: 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.
docJBG
Largest movements
- Current investments +€76,499
new in 2025: €76,499
- Cash +€66,015
up €66,015 (+84.5%), from €78,167 to €144,182
mainly Net result for the year (+€136,989) and Tax, wage and social debts (+€7,530)
- Receivables within one year +€9,628
up €9,628 (+35.0%), from €27,524 to €37,152
of which Other amounts receivable: +€8,130
- Deferred charges and accrued income -€7,018
down €7,018 (-16.3%), from €43,185 to €36,167
- Profit (loss) carried forward +€136,989
up €136,989 (+121%), from €112,843 to €249,832
- Tax, wage and social debts +€7,530
up €7,530 (+24.3%), from €31,000 to €38,530
- Gross operating margin +€30,682
up €30,682 (+20.8%), from €147,157 to €177,838
- Taxes +€7,280
up €7,280 (+22.1%), from €33,000 to €40,280
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 | €148,876 | €294,001 | +€145,124 | +97.5% |
| Current assets | 29/58 | €148,876 | €294,001 | +€145,124 | +97.5% |
| Amounts receivable within one year | 40/41 | €27,524 | €37,152 | +€9,628 | +35.0% |
| Trade receivables | 40 | - | €1,498 | +€1,498 | |
| Other amounts receivable | 41 | €27,524 | €35,655 | +€8,130 | +29.5% |
| Current investments | 50/53 | - | €76,499 | +€76,499 | |
| Cash at bank and in hand | 54/58 | €78,167 | €144,182 | +€66,015 | +84.5% |
| Deferred charges and accrued income | 490/1 | €43,185 | €36,167 | -€7,018 | -16.3% |
| Total equity and liabilities | 10/49 | €148,876 | €294,001 | +€145,124 | +97.5% |
| Equity | 10/15 | €117,843 | €254,832 | +€136,989 | +116% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,843 | €249,832 | +€136,989 | +121% |
| Amounts payable | 17/49 | €31,033 | €39,169 | +€8,135 | +26.2% |
| Amounts payable within one year | 42/48 | €31,033 | €39,169 | +€8,135 | +26.2% |
| Trade debts | 44 | €33 | €638 | +€605 | +1,828% |
| Suppliers | 440/4 | €33 | €638 | +€605 | +1,828% |
| Taxes, remuneration and social security | 45 | €31,000 | €38,530 | +€7,530 | +24.3% |
| Taxes | 450/3 | €31,000 | €38,530 | +€7,530 | +24.3% |
| Gross operating margin | 9900 | €147,157 | €177,838 | +€30,682 | +20.8% |
| Operating profit (loss) | 9901 | €147,157 | €177,838 | +€30,682 | +20.8% |
| Financial income | 75/76B | €412 | €1,153 | +€741 | +180% |
| Recurring financial income | 75 | €412 | €1,153 | +€741 | +180% |
| Financial charges | 65/66B | €1,725 | €1,722 | -€3 | -0.1% |
| Recurring financial charges | 65 | €1,725 | €1,722 | -€3 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €145,843 | €177,268 | +€31,425 | +21.5% |
| Income taxes | 67/77 | €33,000 | €40,280 | +€7,280 | +22.1% |
| Profit (loss) for the period | 9904 | €112,843 | €136,989 | +€24,145 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €112,843 | €136,989 | +€24,145 | +21.4% |
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 13 October 2026 via checked.be.