J.B. GROUP: 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. GROUP
Largest movements
- Receivables within one year -€72,824
down €72,824 (-78.7%), from €92,485 to €19,661
of which Trade receivables: -€72,947
- Cash -€5,771
down €5,771 (-24.9%), from €23,214 to €17,443
mainly Net result for the year (-€84,681) and Trade debts (-€1,767)
- Stocks and contracts -€3,239
down €3,239 (-5.9%), from €54,519 to €51,280
- Profit (loss) carried forward -€84,681
down €84,681 (-167.3%), from -€50,619 to -€135,299
- Tax, wage and social debts +€4,614
up €4,614 (+268.2%), from €1,720 to €6,334
- Trade debts -€1,767
down €1,767 (-2.4%), from €74,464 to €72,697
- Gross operating margin -€83,674
down €83,674, from €2,286 to -€81,388
- Taxes -€9,681
down €9,681 (-99.6%), from €9,716 to €35
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €170,218 | €88,384 | -€81,834 | -48.1% |
| Current assets | 29/58 | €170,218 | €88,384 | -€81,834 | -48.1% |
| Stocks and contracts in progress | 3 | €54,519 | €51,280 | -€3,239 | -5.9% |
| Stocks | 30/36 | €54,519 | €51,280 | -€3,239 | -5.9% |
| Amounts receivable within one year | 40/41 | €92,485 | €19,661 | -€72,824 | -78.7% |
| Trade receivables | 40 | €92,464 | €19,517 | -€72,947 | -78.9% |
| Other amounts receivable | 41 | €21 | €144 | +€123 | +585.5% |
| Cash at bank and in hand | 54/58 | €23,214 | €17,443 | -€5,771 | -24.9% |
| Total equity and liabilities | 10/49 | €170,218 | €88,384 | -€81,834 | -48.1% |
| Equity | 10/15 | €81,272 | -€3,408 | -€84,681 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €113,291 | €113,291 | = | 0.0% |
| Distributable reserves | 133 | €113,291 | €113,291 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,619 | -€135,299 | -€84,681 | -167.3% |
| Amounts payable | 17/49 | €88,946 | €91,793 | +€2,847 | +3.2% |
| Amounts payable within one year | 42/48 | €88,946 | €91,793 | +€2,847 | +3.2% |
| Trade debts | 44 | €74,464 | €72,697 | -€1,767 | -2.4% |
| Suppliers | 440/4 | €74,464 | €72,697 | -€1,767 | -2.4% |
| Taxes, remuneration and social security | 45 | €1,720 | €6,334 | +€4,614 | +268.2% |
| Taxes | 450/3 | €1,720 | €6,334 | +€4,614 | +268.2% |
| Other amounts payable | 47/48 | €12,762 | €12,762 | = | 0.0% |
| Other operating charges | 640/8 | €690 | €585 | -€105 | -15.2% |
| Gross operating margin | 9900 | €2,286 | -€81,388 | -€83,674 | |
| Operating profit (loss) | 9901 | €1,596 | -€81,973 | -€83,569 | |
| Financial income | 75/76B | €46 | €0 | -€46 | -99.9% |
| Recurring financial income | 75 | €46 | €0 | -€46 | -99.9% |
| Financial charges | 65/66B | €2,731 | €2,672 | -€59 | -2.2% |
| Recurring financial charges | 65 | €2,731 | €2,672 | -€59 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,090 | -€84,646 | -€83,556 | -7668.3% |
| Income taxes | 67/77 | €9,716 | €35 | -€9,681 | -99.6% |
| Profit (loss) for the period | 9904 | -€10,806 | -€84,681 | -€73,875 | -683.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,806 | -€84,681 | -€73,875 | -683.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.