GARAGE JBHV: what changed
GARAGE JBHV
Largest movements
- Receivables within one year +€142,419
up €142,419 (+86.5%), from €164,666 to €307,085
of which Trade receivables: +€115,892
- Cash +€40,369
up €40,369 (+59.3%), from €68,054 to €108,422
mainly Trade debts (+€129,521) and Debts after one year (+€93,167)
- Tangible fixed assets +€39,427
up €39,427 (+252%), from €15,658 to €55,085
of which Other tangible fixed assets: +€40,321
- Stocks and contracts -€5,476
down €5,476 (-38.8%), from €14,125 to €8,649
- Trade debts +€129,521
up €129,521 (+937%), from €13,822 to €143,343
- Debts after one year +€93,167
new in 2025: €93,167
- Other debts -€13,860
no longer reported in 2025 (was €13,860)
- Current portion of long-term debt +€9,627
up €9,627 (+106%), from €9,075 to €18,702
- Tax, wage and social debts -€6,898
down €6,898 (-49.2%), from €14,007 to €7,109
of which Remuneration and social security: -€3,842
- Staff costs +€31,301
up €31,301 (+29.1%), from €107,739 to €139,040
- Gross operating margin -€25,501
down €25,501 (-11.6%), from €220,698 to €195,197
- Taxes +€22,091
up €22,091 (+368%), from €6,001 to €28,091
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €266,497 | €483,805 | +€217,308 | +81.5% |
| Fixed assets | 21/28 | €15,921 | €55,184 | +€39,263 | +247% |
| Intangible fixed assets | 21 | €263 | €99 | -€164 | -62.3% |
| Tangible fixed assets | 22/27 | €15,658 | €55,085 | +€39,427 | +252% |
| Plant, machinery and equipment | 23 | €5,829 | €3,763 | -€2,066 | -35.4% |
| Furniture and vehicles | 24 | €4,233 | €5,404 | +€1,172 | +27.7% |
| Other tangible fixed assets | 26 | €5,596 | €45,917 | +€40,321 | +720% |
| Current assets | 29/58 | €250,576 | €428,621 | +€178,045 | +71.1% |
| Stocks and contracts in progress | 3 | €14,125 | €8,649 | -€5,476 | -38.8% |
| Stocks | 30/36 | €14,125 | €8,649 | -€5,476 | -38.8% |
| Amounts receivable within one year | 40/41 | €164,666 | €307,085 | +€142,419 | +86.5% |
| Trade receivables | 40 | €164,666 | €280,558 | +€115,892 | +70.4% |
| Other amounts receivable | 41 | - | €26,527 | +€26,527 | |
| Cash at bank and in hand | 54/58 | €68,054 | €108,422 | +€40,369 | +59.3% |
| Deferred charges and accrued income | 490/1 | €3,730 | €4,464 | +€733 | +19.7% |
| Total equity and liabilities | 10/49 | €266,497 | €483,805 | +€217,308 | +81.5% |
| Equity | 10/15 | €215,733 | €221,484 | +€5,751 | +2.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €209,733 | €215,484 | +€5,751 | +2.7% |
| Amounts payable | 17/49 | €50,764 | €262,321 | +€211,557 | +417% |
| Amounts payable after more than one year | 17 | - | €93,167 | +€93,167 | |
| Financial debts | 170/4 | - | €93,167 | +€93,167 | |
| Amounts payable within one year | 42/48 | €50,764 | €169,154 | +€118,390 | +233% |
| Current portion of amounts payable after more than one year | 42 | €9,075 | €18,702 | +€9,627 | +106% |
| Trade debts | 44 | €13,822 | €143,343 | +€129,521 | +937% |
| Suppliers | 440/4 | €13,822 | €143,343 | +€129,521 | +937% |
| Taxes, remuneration and social security | 45 | €14,007 | €7,109 | -€6,898 | -49.2% |
| Taxes | 450/3 | €3,972 | €915 | -€3,056 | -77.0% |
| Remuneration and social security | 454/9 | €10,035 | €6,193 | -€3,842 | -38.3% |
| Other amounts payable | 47/48 | €13,860 | - | -€13,860 | |
| Remuneration, social security and pensions | 62 | €107,739 | €139,040 | +€31,301 | +29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,831 | €6,011 | +€180 | +3.1% |
| Other operating charges | 640/8 | €1,732 | €2,604 | +€872 | +50.3% |
| Gross operating margin | 9900 | €220,698 | €195,197 | -€25,501 | -11.6% |
| Operating profit (loss) | 9901 | €105,395 | €47,541 | -€57,854 | -54.9% |
| Financial income | 75/76B | €19 | €47 | +€28 | +153% |
| Recurring financial income | 75 | €19 | €47 | +€28 | +153% |
| Financial charges | 65/66B | €3,999 | €3,897 | -€102 | -2.5% |
| Recurring financial charges | 65 | €3,999 | €3,897 | -€102 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €101,415 | €43,691 | -€57,724 | -56.9% |
| Income taxes | 67/77 | €6,001 | €28,091 | +€22,091 | +368% |
| Profit (loss) for the period | 9904 | €95,414 | €15,600 | -€79,814 | -83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €95,414 | €15,600 | -€79,814 | -83.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.