J.B.B.G.: 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.G.
Largest movements
- Cash +€15,421
up €15,421 (+8.9%), from €172,611 to €188,032
mainly Net result for the year (+€19,037) and Accrued charges and deferred income (+€15,189)
- Receivables after one year -€13,000
down €13,000 (-43.3%), from €30,000 to €17,000
- Receivables within one year -€5,752
down €5,752 (-12.9%), from €44,643 to €38,891
of which Other amounts receivable: -€3,209
- Tangible fixed assets -€4,650
down €4,650 (-17.4%), from €26,675 to €22,025
- Accrued charges and deferred income +€15,189
up €15,189 (+1,785%), from €851 to €16,040
- Reserves -€10,579
down €10,579 (-7.2%), from €146,382 to €135,803
of which Distributable reserves: -€10,579
- Trade debts -€7,748
down €7,748 (-96.1%), from €8,066 to €318
- Other debts -€2,968
down €2,968 (-9.1%), from €32,703 to €29,735
- Gross operating margin -€6,624
down €6,624 (-17.5%), from €37,824 to €31,201
- Taxes -€1,785
down €1,785 (-20.3%), from €8,793 to €7,008
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €287,195 | €280,025 | -€7,170 | -2.5% |
| Fixed assets | 21/28 | €26,675 | €22,025 | -€4,650 | -17.4% |
| Tangible fixed assets | 22/27 | €26,675 | €22,025 | -€4,650 | -17.4% |
| Land and buildings | 22 | €20,599 | €18,617 | -€1,981 | -9.6% |
| Plant, machinery and equipment | 23 | €3,860 | €2,325 | -€1,535 | -39.8% |
| Furniture and vehicles | 24 | €2,216 | €1,083 | -€1,133 | -51.1% |
| Current assets | 29/58 | €260,520 | €258,000 | -€2,521 | -1.0% |
| Amounts receivable after more than one year | 29 | €30,000 | €17,000 | -€13,000 | -43.3% |
| Other amounts receivable | 291 | €30,000 | €17,000 | -€13,000 | -43.3% |
| Stocks and contracts in progress | 3 | €9,335 | €9,335 | = | 0.0% |
| Stocks | 30/36 | €9,335 | €9,335 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €44,643 | €38,891 | -€5,752 | -12.9% |
| Trade receivables | 40 | €28,424 | €25,882 | -€2,542 | -8.9% |
| Other amounts receivable | 41 | €16,219 | €13,009 | -€3,209 | -19.8% |
| Cash at bank and in hand | 54/58 | €172,611 | €188,032 | +€15,421 | +8.9% |
| Deferred charges and accrued income | 490/1 | €3,932 | €4,742 | +€810 | +20.6% |
| Total equity and liabilities | 10/49 | €287,195 | €280,025 | -€7,170 | -2.5% |
| Equity | 10/15 | €228,496 | €217,917 | -€10,579 | -4.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €146,382 | €135,803 | -€10,579 | -7.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €144,523 | €133,944 | -€10,579 | -7.3% |
| Profit (loss) carried forward | 14 | €63,522 | €63,522 | = | 0.0% |
| Amounts payable | 17/49 | €58,699 | €62,108 | +€3,409 | +5.8% |
| Amounts payable within one year | 42/48 | €57,848 | €46,068 | -€11,780 | -20.4% |
| Trade debts | 44 | €8,066 | €318 | -€7,748 | -96.1% |
| Suppliers | 440/4 | €8,066 | €318 | -€7,748 | -96.1% |
| Taxes, remuneration and social security | 45 | €17,080 | €16,015 | -€1,065 | -6.2% |
| Taxes | 450/3 | €11,080 | €16,015 | +€4,935 | +44.5% |
| Remuneration and social security | 454/9 | €6,000 | - | -€6,000 | |
| Other amounts payable | 47/48 | €32,703 | €29,735 | -€2,968 | -9.1% |
| Accrued charges and deferred income | 492/3 | €851 | €16,040 | +€15,189 | +1,785% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,700 | €4,650 | -€51 | -1.1% |
| Other operating charges | 640/8 | €969 | €1,115 | +€146 | +15.1% |
| Gross operating margin | 9900 | €37,824 | €31,201 | -€6,624 | -17.5% |
| Operating profit (loss) | 9901 | €32,155 | €25,436 | -€6,719 | -20.9% |
| Financial income | 75/76B | €637 | €767 | +€130 | +20.4% |
| Recurring financial income | 75 | €637 | €767 | +€130 | +20.4% |
| Financial charges | 65/66B | €145 | €159 | +€14 | +10.0% |
| Recurring financial charges | 65 | €145 | €159 | +€14 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €32,648 | €26,044 | -€6,603 | -20.2% |
| Income taxes | 67/77 | €8,793 | €7,008 | -€1,785 | -20.3% |
| Profit (loss) for the period | 9904 | €23,855 | €19,037 | -€4,818 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,855 | €19,037 | -€4,818 | -20.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.