J&B HOMES: 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 HOMES
Largest movements
- Stocks and contracts -€128,922
down €128,922 (-15.8%), from €814,265 to €685,344
- Receivables within one year +€121,487
up €121,487 (+151%), from €80,451 to €201,938
of which Trade receivables: +€154,451
- Cash -€68,720
down €68,720 (-97.0%), from €70,879 to €2,159
mainly Other debts (-€305,540) and Receivables within one year (-€121,487)
- Other debts -€305,540
down €305,540 (-71.2%), from €428,978 to €123,438
- Trade debts +€142,282
new in 2023: €142,282
- Current portion of long-term debt +€95,423
new in 2023: €95,423
- Debts after one year -€61,500
down €61,500 (-11.5%), from €532,700 to €471,200
- Profit (loss) carried forward +€36,666
up €36,666 (+1,468%), from €2,498 to €39,165
- Gross operating margin +€80,436
up €80,436 (+1,381%), from €5,825 to €86,261
- Financial charges +€26,053
up €26,053 (+476%), from €5,477 to €31,530
- Taxes +€13,015
up €13,015 (+3,916%), from €332 to €13,348
- Depreciation +€4,041
new in 2023: €4,041
- Financial income -€1,717
down €1,717 (-100.0%), from €1,717 to €0
of which Non-recurring financial income: -€1,650
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 | €985,801 | €905,606 | -€80,196 | -8.1% |
| Fixed assets | 21/28 | €20,206 | €16,165 | -€4,041 | -20.0% |
| Tangible fixed assets | 22/27 | €20,206 | €16,165 | -€4,041 | -20.0% |
| Furniture and vehicles | 24 | €20,206 | €16,165 | -€4,041 | -20.0% |
| Current assets | 29/58 | €965,596 | €889,441 | -€76,155 | -7.9% |
| Stocks and contracts in progress | 3 | €814,265 | €685,344 | -€128,922 | -15.8% |
| Stocks | 30/36 | €814,265 | €685,344 | -€128,922 | -15.8% |
| Amounts receivable within one year | 40/41 | €80,451 | €201,938 | +€121,487 | +151% |
| Trade receivables | 40 | €27,528 | €181,979 | +€154,451 | +561% |
| Other amounts receivable | 41 | €52,924 | €19,960 | -€32,964 | -62.3% |
| Cash at bank and in hand | 54/58 | €70,879 | €2,159 | -€68,720 | -97.0% |
| Total equity and liabilities | 10/49 | €985,801 | €905,606 | -€80,196 | -8.1% |
| Equity | 10/15 | €23,248 | €59,915 | +€36,666 | +158% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €750 | €750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €750 | €750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €750 | €750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,498 | €39,165 | +€36,666 | +1,468% |
| Amounts payable | 17/49 | €962,553 | €845,691 | -€116,862 | -12.1% |
| Amounts payable after more than one year | 17 | €532,700 | €471,200 | -€61,500 | -11.5% |
| Financial debts | 170/4 | €532,700 | €471,200 | -€61,500 | -11.5% |
| Amounts payable within one year | 42/48 | €429,853 | €374,491 | -€55,362 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | - | €95,423 | +€95,423 | |
| Trade debts | 44 | - | €142,282 | +€142,282 | |
| Suppliers | 440/4 | - | €142,282 | +€142,282 | |
| Taxes, remuneration and social security | 45 | €875 | €13,348 | +€12,473 | +1,426% |
| Taxes | 450/3 | €875 | €13,348 | +€12,473 | +1,426% |
| Other amounts payable | 47/48 | €428,978 | €123,438 | -€305,540 | -71.2% |
| Non-recurring operating income | 76A | - | €151,035 | +€151,035 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,041 | +€4,041 | |
| Other operating charges | 640/8 | €465 | €676 | +€211 | +45.4% |
| Gross operating margin | 9900 | €5,825 | €86,261 | +€80,436 | +1,381% |
| Operating profit (loss) | 9901 | €5,360 | €81,544 | +€76,184 | +1,421% |
| Financial income | 75/76B | €1,717 | €0 | -€1,717 | -100.0% |
| Recurring financial income | 75 | €67 | €0 | -€67 | -100.0% |
| Non-recurring financial income | 76B | €1,650 | - | -€1,650 | |
| Financial charges | 65/66B | €5,477 | €31,530 | +€26,053 | +476% |
| Recurring financial charges | 65 | €5,477 | €31,530 | +€26,053 | +476% |
| Profit (loss) for the period before taxes | 9903 | €1,600 | €50,014 | +€48,415 | +3,027% |
| Income taxes | 67/77 | €332 | €13,348 | +€13,015 | +3,916% |
| Profit (loss) for the period | 9904 | €1,267 | €36,667 | +€35,400 | +2,793% |
| Profit (loss) for the period to be appropriated | 9905 | €1,267 | €36,667 | +€35,400 | +2,793% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.