J & B Building: what changed
Two fiscal 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 Building
Largest movements
- Tangible fixed assets -€18,917
down €18,917 (-2.7%), from €704,707 to €685,790
of which Land and buildings: -€16,579
- Current investments +€13,926
up €13,926 (+3.0%), from €459,023 to €472,949
No liability line moved by more than 1% of the balance sheet total.
- Financial charges -€12,344
down €12,344 (-76.0%), from €16,242 to €3,897
- Gross operating margin -€11,661
down €11,661 (-35.9%), from €32,480 to €20,818
- Depreciation -€10,080
down €10,080 (-24.3%), from €41,428 to €31,347
- Financial income +€1,084
up €1,084 (+4.7%), from €23,119 to €24,204
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.
Cash bridge derived
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 | €1,209,728 | €1,216,166 | +€6,438 | +0.5% |
| Fixed assets | 21/28 | €704,707 | €685,790 | -€18,917 | -2.7% |
| Tangible fixed assets | 22/27 | €704,707 | €685,790 | -€18,917 | -2.7% |
| Land and buildings | 22 | €696,279 | €679,700 | -€16,579 | -2.4% |
| Furniture and vehicles | 24 | €979 | €503 | -€476 | -48.6% |
| Other tangible fixed assets | 26 | €7,449 | €5,587 | -€1,862 | -25.0% |
| Current assets | 29/58 | €505,021 | €530,375 | +€25,355 | +5.0% |
| Amounts receivable within one year | 40/41 | €8,242 | €11,459 | +€3,217 | +39.0% |
| Trade receivables | 40 | €618 | - | -€618 | |
| Other amounts receivable | 41 | €7,624 | €11,459 | +€3,835 | +50.3% |
| Current investments | 50/53 | €459,023 | €472,949 | +€13,926 | +3.0% |
| Cash at bank and in hand | 54/58 | €36,219 | €41,165 | +€4,946 | +13.7% |
| Deferred charges and accrued income | 490/1 | €1,536 | €4,803 | +€3,267 | +212.7% |
| Total equity and liabilities | 10/49 | €1,209,728 | €1,216,166 | +€6,438 | +0.5% |
| Equity | 10/15 | €1,204,194 | €1,207,313 | +€3,120 | +0.3% |
| Contributions | 10/11 | €1,150,000 | €1,150,000 | = | 0.0% |
| Reserves | 13 | €90,000 | €90,000 | = | 0.0% |
| Distributable reserves | 133 | €90,000 | €90,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,806 | -€32,687 | +€3,120 | +8.7% |
| Amounts payable | 17/49 | €5,534 | €8,852 | +€3,318 | +60.0% |
| Amounts payable within one year | 42/48 | €4,846 | €6,576 | +€1,730 | +35.7% |
| Trade debts | 44 | €3,268 | €5,015 | +€1,747 | +53.4% |
| Suppliers | 440/4 | €3,268 | €5,015 | +€1,747 | +53.4% |
| Taxes, remuneration and social security | 45 | €17 | - | -€17 | |
| Taxes | 450/3 | €17 | - | -€17 | |
| Other amounts payable | 47/48 | €1,561 | €1,561 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €688 | €2,276 | +€1,588 | +230.8% |
| Non-recurring operating income | 76A | - | €79 | +€79 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,428 | €31,347 | -€10,080 | -24.3% |
| Other operating charges | 640/8 | €6,376 | €6,658 | +€282 | +4.4% |
| Gross operating margin | 9900 | €32,480 | €20,818 | -€11,661 | -35.9% |
| Operating profit (loss) | 9901 | -€15,324 | -€17,187 | -€1,863 | -12.2% |
| Financial income | 75/76B | €23,119 | €24,204 | +€1,084 | +4.7% |
| Recurring financial income | 75 | €23,119 | €24,204 | +€1,084 | +4.7% |
| Financial charges | 65/66B | €16,242 | €3,897 | -€12,344 | -76.0% |
| Recurring financial charges | 65 | €16,242 | €3,897 | -€12,344 | -76.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,446 | €3,120 | +€11,566 | |
| Profit (loss) for the period | 9904 | -€8,446 | €3,120 | +€11,566 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,446 | €3,120 | +€11,566 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.