J.B.M. IMPORT: what changed
What changed
J.B.M. IMPORT
NACE 46.841, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€6,876
2024 · €18,396-€11,520
Equity
€203,466
2024 · €196,590+€6,876
Cash
€14,648
2024 · €2,737+€11,911
Balance sheet total
€1.0m
2024 · €1.1m-€76,575
Largest movements
Assets
- Receivables after one year -€103,449
down €103,449 (-20.8%), from €496,243 to €392,794
- Stocks and contracts +€40,401
up €40,401 (+9.0%), from €447,969 to €488,370
- Receivables within one year -€19,254
down €19,254 (-14.4%), from €133,441 to €114,187
of which Trade receivables: -€18,885
- Cash +€11,911
up €11,911 (+435%), from €2,737 to €14,648
mainly Receivables after one year (+€103,449) and Trade debts (+€30,413)
Equity and liabilities
- Other debts -€112,556
down €112,556 (-47.0%), from €239,356 to €126,800
- Trade debts +€30,413
up €30,413 (+28.1%), from €108,283 to €138,696
Income statement
- Gross operating margin -€25,162
down €25,162 (-54.3%), from €46,359 to €21,197
- Staff costs -€14,656
down €14,656, from €13,743 to -€914
- Depreciation +€3,351
up €3,351 (+73.6%), from €4,555 to €7,906
- Taxes -€3,088
down €3,088 (-38.8%), from €7,950 to €4,862
- Other operating charges -€1,711
down €1,711 (-62.9%), from €2,722 to €1,010
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€18,396
Gross operating margin
-€25,162
Staff costs
+€14,656
Depreciation
-€3,351
Write-downs
-€1,685
Other operating charges
+€1,711
Financial income
+€228
Financial charges
-€1,006
Taxes
+€3,088
Result 2025
€6,876
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€11,911
Investment
€0
Financing
€0
Cash 2024
€2,737
From operations (derived)
+€11,911
Net result for the year
+€6,876
Depreciation
+€7,906
Receivables after one year
+€103,449
Stocks and contracts
-€40,401
Receivables within one year
+€19,254
Deferred charges and accrued income
-€1,722
Trade debts
+€30,413
Tax, wage and social debts
-€1,308
Other debts
-€112,556
Cash 2025
€14,648
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,101,460 | €1,024,885 | -€76,575 | -7.0% |
| Fixed assets | 21/28 | €20,147 | €12,241 | -€7,906 | -39.2% |
| Tangible fixed assets | 22/27 | €20,147 | €12,241 | -€7,906 | -39.2% |
| Plant, machinery and equipment | 23 | €3,622 | €2,686 | -€936 | -25.8% |
| Furniture and vehicles | 24 | €9,214 | €4,683 | -€4,532 | -49.2% |
| Other tangible fixed assets | 26 | €7,310 | €4,872 | -€2,438 | -33.3% |
| Current assets | 29/58 | €1,081,313 | €1,012,644 | -€68,669 | -6.4% |
| Amounts receivable after more than one year | 29 | €496,243 | €392,794 | -€103,449 | -20.8% |
| Other amounts receivable | 291 | €496,243 | €392,794 | -€103,449 | -20.8% |
| Stocks and contracts in progress | 3 | €447,969 | €488,370 | +€40,401 | +9.0% |
| Stocks | 30/36 | €447,969 | €488,370 | +€40,401 | +9.0% |
| Amounts receivable within one year | 40/41 | €133,441 | €114,187 | -€19,254 | -14.4% |
| Trade receivables | 40 | €133,069 | €114,184 | -€18,885 | -14.2% |
| Other amounts receivable | 41 | €373 | €3 | -€369 | -99.2% |
| Cash at bank and in hand | 54/58 | €2,737 | €14,648 | +€11,911 | +435% |
| Deferred charges and accrued income | 490/1 | €923 | €2,645 | +€1,722 | +187% |
| Total equity and liabilities | 10/49 | €1,101,460 | €1,024,885 | -€76,575 | -7.0% |
| Equity | 10/15 | €196,590 | €203,466 | +€6,876 | +3.5% |
| Contributions | 10/11 | €72,000 | €72,000 | = | 0.0% |
| Capital | 10 | €72,000 | €72,000 | = | 0.0% |
| Issued capital | 100 | €72,000 | €72,000 | = | 0.0% |
| Reserves | 13 | €124,590 | €131,466 | +€6,876 | +5.5% |
| Non-distributable reserves | 130/1 | €7,200 | €7,200 | = | 0.0% |
| Legal reserve | 130 | €7,200 | €7,200 | = | 0.0% |
| Distributable reserves | 133 | €117,390 | €124,266 | +€6,876 | +5.9% |
| Amounts payable | 17/49 | €904,870 | €821,419 | -€83,451 | -9.2% |
| Amounts payable after more than one year | 17 | €500,000 | €500,000 | = | 0.0% |
| Financial debts | 170/4 | €500,000 | €500,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €389,658 | €306,207 | -€83,451 | -21.4% |
| Financial debts | 43 | €30,000 | €30,000 | = | 0.0% |
| Credit institutions | 430/8 | €30,000 | €30,000 | = | 0.0% |
| Trade debts | 44 | €108,283 | €138,696 | +€30,413 | +28.1% |
| Suppliers | 440/4 | €108,283 | €138,696 | +€30,413 | +28.1% |
| Taxes, remuneration and social security | 45 | €12,018 | €10,710 | -€1,308 | -10.9% |
| Taxes | 450/3 | €9,579 | €10,710 | +€1,132 | +11.8% |
| Remuneration and social security | 454/9 | €2,439 | €0 | -€2,439 | -100% |
| Other amounts payable | 47/48 | €239,356 | €126,800 | -€112,556 | -47.0% |
| Accrued charges and deferred income | 492/3 | €15,213 | €15,213 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €13,743 | -€914 | -€14,656 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,555 | €7,906 | +€3,351 | +73.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,685 | €0 | +€1,685 | |
| Other operating charges | 640/8 | €2,722 | €1,010 | -€1,711 | -62.9% |
| Gross operating margin | 9900 | €46,359 | €21,197 | -€25,162 | -54.3% |
| Operating profit (loss) | 9901 | €27,025 | €13,195 | -€13,831 | -51.2% |
| Financial income | 75/76B | €19,699 | €19,927 | +€228 | +1.2% |
| Recurring financial income | 75 | €19,699 | €19,927 | +€228 | +1.2% |
| Financial charges | 65/66B | €20,378 | €21,383 | +€1,006 | +4.9% |
| Recurring financial charges | 65 | €20,378 | €21,383 | +€1,006 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €26,346 | €11,738 | -€14,608 | -55.4% |
| Income taxes | 67/77 | €7,950 | €4,862 | -€3,088 | -38.8% |
| Profit (loss) for the period | 9904 | €18,396 | €6,876 | -€11,520 | -62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,396 | €6,876 | -€11,520 | -62.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.