EB&JJ: 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.
EB&JJ
Largest movements
- Current investments -€88,539
down €88,539 (-80.5%), from €110,000 to €21,461
- Cash +€63,722
up €63,722 (+260%), from €24,513 to €88,235
mainly Current investments (+€88,539) and Net result for the year (+€37,008)
- Receivables within one year +€22,973
up €22,973 (+646%), from €3,556 to €26,529
of which Trade receivables: +€17,452
- Tangible fixed assets +€4,573
up €4,573 (+591%), from €774 to €5,346
of which Furniture and vehicles: +€3,347
- Tax, wage and social debts +€9,042
up €9,042 (+73.1%), from €12,374 to €21,416
- Other debts -€6,379
down €6,379 (-100%), from €6,379 to €0
- Trade debts +€3,138
up €3,138 (+39.1%), from €8,035 to €11,174
- Reserves -€2,949
down €2,949 (-2.6%), from €115,528 to €112,579
- Gross operating margin +€8,724
up €8,724 (+17.3%), from €50,472 to €59,197
- Depreciation -€1,835
down €1,835 (-72.6%), from €2,529 to €694
- Taxes +€1,470
up €1,470 (+8.1%), from €18,060 to €19,529
- Other operating charges -€1,151
down €1,151 (-33.3%), from €3,456 to €2,305
- Financial charges +€937
up €937 (+137%), from €684 to €1,621
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 | €148,516 | €151,369 | +€2,852 | +1.9% |
| Fixed assets | 21/28 | €3,294 | €7,866 | +€4,573 | +139% |
| Tangible fixed assets | 22/27 | €774 | €5,346 | +€4,573 | +591% |
| Plant, machinery and equipment | 23 | €774 | €2,000 | +€1,226 | +158% |
| Furniture and vehicles | 24 | €0 | €3,347 | +€3,347 | |
| Financial fixed assets | 28 | €2,520 | €2,520 | = | 0.0% |
| Current assets | 29/58 | €145,223 | €143,502 | -€1,720 | -1.2% |
| Stocks and contracts in progress | 3 | €4,068 | €4,619 | +€551 | +13.5% |
| Stocks | 30/36 | €4,068 | €4,619 | +€551 | +13.5% |
| Amounts receivable within one year | 40/41 | €3,556 | €26,529 | +€22,973 | +646% |
| Trade receivables | 40 | €3,065 | €20,517 | +€17,452 | +569% |
| Other amounts receivable | 41 | €491 | €6,012 | +€5,521 | +1,125% |
| Current investments | 50/53 | €110,000 | €21,461 | -€88,539 | -80.5% |
| Cash at bank and in hand | 54/58 | €24,513 | €88,235 | +€63,722 | +260% |
| Deferred charges and accrued income | 490/1 | €3,086 | €2,659 | -€427 | -13.8% |
| Total equity and liabilities | 10/49 | €148,516 | €151,369 | +€2,852 | +1.9% |
| Equity | 10/15 | €121,728 | €118,779 | -€2,949 | -2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €115,528 | €112,579 | -€2,949 | -2.6% |
| Distributable reserves | 133 | €115,528 | €112,579 | -€2,949 | -2.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €26,788 | €32,589 | +€5,801 | +21.7% |
| Amounts payable within one year | 42/48 | €26,788 | €32,589 | +€5,801 | +21.7% |
| Trade debts | 44 | €8,035 | €11,174 | +€3,138 | +39.1% |
| Suppliers | 440/4 | €8,035 | €11,174 | +€3,138 | +39.1% |
| Taxes, remuneration and social security | 45 | €12,374 | €21,416 | +€9,042 | +73.1% |
| Taxes | 450/3 | €12,374 | €21,416 | +€9,042 | +73.1% |
| Other amounts payable | 47/48 | €6,379 | €0 | -€6,379 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,529 | €694 | -€1,835 | -72.6% |
| Other operating charges | 640/8 | €3,456 | €2,305 | -€1,151 | -33.3% |
| Gross operating margin | 9900 | €50,472 | €59,197 | +€8,724 | +17.3% |
| Operating profit (loss) | 9901 | €44,488 | €56,198 | +€11,710 | +26.3% |
| Financial income | 75/76B | €1,461 | €1,960 | +€499 | +34.1% |
| Recurring financial income | 75 | €1,461 | €1,960 | +€499 | +34.1% |
| Financial charges | 65/66B | €684 | €1,621 | +€937 | +137% |
| Recurring financial charges | 65 | €684 | €1,621 | +€937 | +137% |
| Profit (loss) for the period before taxes | 9903 | €45,265 | €56,537 | +€11,272 | +24.9% |
| Income taxes | 67/77 | €18,060 | €19,529 | +€1,470 | +8.1% |
| Profit (loss) for the period | 9904 | €27,206 | €37,008 | +€9,802 | +36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,206 | €37,008 | +€9,802 | +36.0% |
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 14 October 2026 via checked.be.