J.B.B. ASSURANCES: 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.
J.B.B. ASSURANCES
Largest movements
- Current investments +€30,000
new in 2025: €30,000
- Cash -€29,468
down €29,468 (-17.0%), from €173,422 to €143,954
mainly Current investments (-€30,000) and Other debts (-€14,568)
- Deferred charges and accrued income +€3,209
up €3,209 (+352%), from €911 to €4,120
- Profit (loss) carried forward +€24,519
up €24,519 (+805%), from €3,045 to €27,564
- Other debts -€14,568
down €14,568 (-32.1%), from €45,404 to €30,836
- Trade debts -€5,969
down €5,969 (-73.6%), from €8,114 to €2,145
- Gross operating margin -€10,177
down €10,177 (-10.7%), from €94,734 to €84,558
- Staff costs +€6,695
up €6,695 (+25.2%), from €26,557 to €33,252
- Taxes -€4,951
down €4,951 (-27.9%), from €17,768 to €12,817
- Financial income -€2,342
down €2,342 (-68.9%), from €3,398 to €1,056
- Other operating charges -€1,889
down €1,889 (-51.2%), from €3,687 to €1,798
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 | €226,008 | €231,301 | +€5,293 | +2.3% |
| Fixed assets | 21/28 | €42,184 | €42,643 | +€459 | +1.1% |
| Tangible fixed assets | 22/27 | €42,184 | €42,643 | +€459 | +1.1% |
| Land and buildings | 22 | €6,206 | €3,985 | -€2,221 | -35.8% |
| Plant, machinery and equipment | 23 | €297 | €210 | -€87 | -29.2% |
| Furniture and vehicles | 24 | €35,681 | €38,448 | +€2,766 | +7.8% |
| Current assets | 29/58 | €183,824 | €188,658 | +€4,834 | +2.6% |
| Amounts receivable within one year | 40/41 | €9,491 | €10,584 | +€1,093 | +11.5% |
| Trade receivables | 40 | €9,491 | €10,584 | +€1,093 | +11.5% |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €173,422 | €143,954 | -€29,468 | -17.0% |
| Deferred charges and accrued income | 490/1 | €911 | €4,120 | +€3,209 | +352% |
| Total equity and liabilities | 10/49 | €226,008 | €231,301 | +€5,293 | +2.3% |
| Equity | 10/15 | €158,761 | €183,280 | +€24,519 | +15.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €137,117 | €137,117 | = | 0.0% |
| Tax-exempt reserves | 132 | €41 | €41 | = | 0.0% |
| Distributable reserves | 133 | €137,076 | €137,076 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,045 | €27,564 | +€24,519 | +805% |
| Amounts payable | 17/49 | €67,246 | €48,020 | -€19,226 | -28.6% |
| Amounts payable within one year | 42/48 | €67,246 | €47,922 | -€19,324 | -28.7% |
| Trade debts | 44 | €8,114 | €2,145 | -€5,969 | -73.6% |
| Suppliers | 440/4 | €8,114 | €2,145 | -€5,969 | -73.6% |
| Taxes, remuneration and social security | 45 | €13,729 | €14,942 | +€1,213 | +8.8% |
| Taxes | 450/3 | €9,698 | €8,745 | -€953 | -9.8% |
| Remuneration and social security | 454/9 | €4,031 | €6,197 | +€2,166 | +53.7% |
| Other amounts payable | 47/48 | €45,404 | €30,836 | -€14,568 | -32.1% |
| Accrued charges and deferred income | 492/3 | - | €98 | +€98 | |
| Remuneration, social security and pensions | 62 | €26,557 | €33,252 | +€6,695 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,759 | €12,981 | -€1,778 | -12.0% |
| Other operating charges | 640/8 | €3,687 | €1,798 | -€1,889 | -51.2% |
| Non-recurring operating charges | 66A | €446 | €176 | -€270 | -60.6% |
| Gross operating margin | 9900 | €94,734 | €84,558 | -€10,177 | -10.7% |
| Operating profit (loss) | 9901 | €49,285 | €36,351 | -€12,934 | -26.2% |
| Financial income | 75/76B | €3,398 | €1,056 | -€2,342 | -68.9% |
| Recurring financial income | 75 | €3,398 | €1,056 | -€2,342 | -68.9% |
| Financial charges | 65/66B | €159 | €70 | -€88 | -55.6% |
| Recurring financial charges | 65 | €159 | €70 | -€88 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | €52,525 | €37,336 | -€15,188 | -28.9% |
| Income taxes | 67/77 | €17,768 | €12,817 | -€4,951 | -27.9% |
| Profit (loss) for the period | 9904 | €34,757 | €24,519 | -€10,237 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,757 | €24,519 | -€10,237 | -29.5% |
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 28 October 2026 via checked.be.