J&B Eco Projects: 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 Eco Projects
Largest movements
- Cash +€8,061
up €8,061 (+455%), from €1,773 to €9,834
mainly Deferred charges and accrued income (+€3,873) and Other debts (+€3,582)
- Receivables within one year +€4,158
up €4,158 (+19.0%), from €21,865 to €26,023
of which Trade receivables: +€3,729
- Deferred charges and accrued income -€3,873
down €3,873 (-35.9%), from €10,777 to €6,905
- Tangible fixed assets +€552
up €552 (+10.1%), from €5,484 to €6,036
of which Plant, machinery and equipment: +€942
- Other debts +€3,582
up €3,582 (+18.9%), from €18,970 to €22,551
- Tax, wage and social debts +€2,213
new in 2025: €2,213
- Trade debts +€1,211
up €1,211 (+6.0%), from €20,209 to €21,419
- Profit (loss) carried forward +€1,095
up €1,095 (+25.6%), from -€4,279 to -€3,184
- Accrued charges and deferred income +€798
new in 2025: €798
- Gross operating margin +€4,030
up €4,030 (+42.6%), from €9,453 to €13,483
- Write-downs +€3,888
new in 2025: €3,888
- Taxes +€2,213
new in 2025: €2,213
- Financial charges +€1,348
up €1,348 (+71.0%), from €1,897 to €3,244
- Depreciation +€1,191
up €1,191 (+99.4%), from €1,198 to €2,389
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 | €39,900 | €48,798 | +€8,898 | +22.3% |
| Fixed assets | 21/28 | €5,484 | €6,036 | +€552 | +10.1% |
| Tangible fixed assets | 22/27 | €5,484 | €6,036 | +€552 | +10.1% |
| Plant, machinery and equipment | 23 | - | €942 | +€942 | |
| Furniture and vehicles | 24 | €5,484 | €5,094 | -€390 | -7.1% |
| Current assets | 29/58 | €34,416 | €42,762 | +€8,346 | +24.3% |
| Amounts receivable within one year | 40/41 | €21,865 | €26,023 | +€4,158 | +19.0% |
| Trade receivables | 40 | €19,209 | €22,938 | +€3,729 | +19.4% |
| Other amounts receivable | 41 | €2,656 | €3,085 | +€429 | +16.2% |
| Cash at bank and in hand | 54/58 | €1,773 | €9,834 | +€8,061 | +455% |
| Deferred charges and accrued income | 490/1 | €10,777 | €6,905 | -€3,873 | -35.9% |
| Total equity and liabilities | 10/49 | €39,900 | €48,798 | +€8,898 | +22.3% |
| Equity | 10/15 | €721 | €1,816 | +€1,095 | +152% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,279 | -€3,184 | +€1,095 | +25.6% |
| Amounts payable | 17/49 | €39,178 | €46,982 | +€7,803 | +19.9% |
| Amounts payable within one year | 42/48 | €39,178 | €46,183 | +€7,005 | +17.9% |
| Trade debts | 44 | €20,209 | €21,419 | +€1,211 | +6.0% |
| Suppliers | 440/4 | €20,209 | €21,419 | +€1,211 | +6.0% |
| Taxes, remuneration and social security | 45 | - | €2,213 | +€2,213 | |
| Taxes | 450/3 | - | €2,213 | +€2,213 | |
| Other amounts payable | 47/48 | €18,970 | €22,551 | +€3,582 | +18.9% |
| Accrued charges and deferred income | 492/3 | - | €798 | +€798 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,198 | €2,389 | +€1,191 | +99.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,888 | +€3,888 | |
| Other operating charges | 640/8 | €1,450 | €914 | -€536 | -37.0% |
| Non-recurring operating charges | 66A | €6,633 | - | -€6,633 | |
| Gross operating margin | 9900 | €9,453 | €13,483 | +€4,030 | +42.6% |
| Operating profit (loss) | 9901 | €172 | €6,293 | +€6,120 | +3,552% |
| Financial income | 75/76B | €32 | €260 | +€228 | +721% |
| Recurring financial income | 75 | €32 | €260 | +€228 | +721% |
| Financial charges | 65/66B | €1,897 | €3,244 | +€1,348 | +71.0% |
| Recurring financial charges | 65 | €1,897 | €3,244 | +€1,348 | +71.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,693 | €3,308 | +€5,001 | |
| Income taxes | 67/77 | - | €2,213 | +€2,213 | |
| Profit (loss) for the period | 9904 | -€1,693 | €1,095 | +€2,788 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,693 | €1,095 | +€2,788 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.