J&B CONCEPT: 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 CONCEPT
Largest movements
- Receivables within one year +€15,386
up €15,386 (+296.2%), from €5,195 to €20,581
of which Trade receivables: +€16,824
- Deferred charges and accrued income -€2,414
down €2,414 (-47.1%), from €5,129 to €2,715
- Profit (loss) carried forward +€18,205
up €18,205 (+33.4%), from €54,565 to €72,770
- Tax, wage and social debts -€16,413
down €16,413 (-45.6%), from €36,031 to €19,618
of which Remuneration and social security: -€13,696
- Trade debts +€13,101
up €13,101 (+194.1%), from €6,751 to €19,852
- Gross operating margin -€24,030
down €24,030 (-48.4%), from €49,609 to €25,579
- Taxes -€4,822
down €4,822 (-45.6%), from €10,578 to €5,757
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 | €101,571 | €116,540 | +€14,969 | +14.7% |
| Fixed assets | 21/28 | €976 | €2,167 | +€1,191 | +121.9% |
| Tangible fixed assets | 22/27 | €676 | €1,777 | +€1,101 | +162.7% |
| Plant, machinery and equipment | 23 | €676 | €310 | -€366 | -54.2% |
| Furniture and vehicles | 24 | - | €1,467 | +€1,467 | |
| Financial fixed assets | 28 | €300 | €390 | +€90 | +30.0% |
| Current assets | 29/58 | €100,594 | €114,373 | +€13,779 | +13.7% |
| Amounts receivable within one year | 40/41 | €5,195 | €20,581 | +€15,386 | +296.2% |
| Trade receivables | 40 | €1,080 | €17,904 | +€16,824 | +1558.4% |
| Other amounts receivable | 41 | €4,115 | €2,677 | -€1,438 | -35.0% |
| Cash at bank and in hand | 54/58 | €90,270 | €91,077 | +€807 | +0.9% |
| Deferred charges and accrued income | 490/1 | €5,129 | €2,715 | -€2,414 | -47.1% |
| Total equity and liabilities | 10/49 | €101,571 | €116,540 | +€14,969 | +14.7% |
| Equity | 10/15 | €58,565 | €76,770 | +€18,205 | +31.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,565 | €72,770 | +€18,205 | +33.4% |
| Amounts payable | 17/49 | €43,006 | €39,770 | -€3,236 | -7.5% |
| Amounts payable within one year | 42/48 | €43,006 | €39,770 | -€3,236 | -7.5% |
| Trade debts | 44 | €6,751 | €19,852 | +€13,101 | +194.1% |
| Suppliers | 440/4 | €6,751 | €19,852 | +€13,101 | +194.1% |
| Taxes, remuneration and social security | 45 | €36,031 | €19,618 | -€16,413 | -45.6% |
| Taxes | 450/3 | €21,626 | €18,909 | -€2,717 | -12.6% |
| Remuneration and social security | 454/9 | €14,405 | €709 | -€13,696 | -95.1% |
| Other amounts payable | 47/48 | €224 | €300 | +€76 | +33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €366 | €499 | +€133 | +36.3% |
| Other operating charges | 640/8 | €586 | €856 | +€270 | +46.0% |
| Gross operating margin | 9900 | €49,609 | €25,579 | -€24,030 | -48.4% |
| Operating profit (loss) | 9901 | €48,656 | €24,224 | -€24,432 | -50.2% |
| Financial income | 75/76B | €3 | €3 | -€1 | -24.2% |
| Recurring financial income | 75 | €3 | €3 | -€1 | -24.2% |
| Financial charges | 65/66B | €186 | €264 | +€78 | +41.8% |
| Recurring financial charges | 65 | €186 | €264 | +€78 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | €48,473 | €23,962 | -€24,511 | -50.6% |
| Income taxes | 67/77 | €10,578 | €5,757 | -€4,822 | -45.6% |
| Profit (loss) for the period | 9904 | €37,895 | €18,205 | -€19,689 | -52.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,895 | €18,205 | -€19,689 | -52.0% |
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 10 October 2026 via checked.be.