J.B. MEDICAL: 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. MEDICAL
Largest movements
- Cash +€80,957
up €80,957 (+26.3%), from €307,871 to €388,829
mainly Net result for the year (+€195,467) and Depreciation (+€11,506)
- Receivables within one year +€13,836
up €13,836 (+219%), from €6,317 to €20,153
of which Other amounts receivable: +€15,336
- Deferred charges and accrued income +€11,544
up €11,544 (+127%), from €9,116 to €20,661
- Reserves +€149,173
up €149,173 (+26.1%), from €570,781 to €719,954
- Tax, wage and social debts -€34,218
down €34,218 (-54.2%), from €63,146 to €28,927
of which Taxes: -€34,068
- Other debts -€11,538
down €11,538 (-20.8%), from €55,517 to €43,979
- Gross operating margin +€38,419
up €38,419 (+13.4%), from €286,645 to €325,064
- Taxes +€10,996
up €10,996 (+14.5%), from €75,788 to €86,783
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 | €698,703 | €799,224 | +€100,521 | +14.4% |
| Fixed assets | 21/28 | €276,599 | €270,782 | -€5,817 | -2.1% |
| Tangible fixed assets | 22/27 | €271,349 | €265,532 | -€5,817 | -2.1% |
| Land and buildings | 22 | €227,644 | €227,644 | = | 0.0% |
| Plant, machinery and equipment | 23 | €11,320 | €9,960 | -€1,361 | -12.0% |
| Furniture and vehicles | 24 | €8,444 | €9,549 | +€1,105 | +13.1% |
| Other tangible fixed assets | 26 | €23,940 | €18,379 | -€5,561 | -23.2% |
| Financial fixed assets | 28 | €5,250 | €5,250 | = | 0.0% |
| Current assets | 29/58 | €422,105 | €528,442 | +€106,337 | +25.2% |
| Amounts receivable within one year | 40/41 | €6,317 | €20,153 | +€13,836 | +219% |
| Trade receivables | 40 | €1,500 | - | -€1,500 | |
| Other amounts receivable | 41 | €4,817 | €20,153 | +€15,336 | +318% |
| Current investments | 50/53 | €98,800 | €98,800 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €307,871 | €388,829 | +€80,957 | +26.3% |
| Deferred charges and accrued income | 490/1 | €9,116 | €20,661 | +€11,544 | +127% |
| Total equity and liabilities | 10/49 | €698,703 | €799,224 | +€100,521 | +14.4% |
| Equity | 10/15 | €576,981 | €726,154 | +€149,173 | +25.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €570,781 | €719,954 | +€149,173 | +26.1% |
| Distributable reserves | 133 | €570,781 | €719,954 | +€149,173 | +26.1% |
| Amounts payable | 17/49 | €121,722 | €73,070 | -€48,652 | -40.0% |
| Amounts payable within one year | 42/48 | €121,722 | €73,052 | -€48,670 | -40.0% |
| Trade debts | 44 | €3,059 | €145 | -€2,914 | -95.3% |
| Suppliers | 440/4 | €3,059 | €145 | -€2,914 | -95.3% |
| Taxes, remuneration and social security | 45 | €63,146 | €28,927 | -€34,218 | -54.2% |
| Taxes | 450/3 | €56,161 | €22,094 | -€34,068 | -60.7% |
| Remuneration and social security | 454/9 | €6,984 | €6,834 | -€151 | -2.2% |
| Other amounts payable | 47/48 | €55,517 | €43,979 | -€11,538 | -20.8% |
| Accrued charges and deferred income | 492/3 | - | €18 | +€18 | |
| Remuneration, social security and pensions | 62 | €38,195 | €40,137 | +€1,942 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,975 | €11,506 | -€1,469 | -11.3% |
| Other operating charges | 640/8 | €150 | €31 | -€119 | -79.0% |
| Gross operating margin | 9900 | €286,645 | €325,064 | +€38,419 | +13.4% |
| Operating profit (loss) | 9901 | €235,325 | €273,390 | +€38,065 | +16.2% |
| Financial income | 75/76B | €9,233 | €11,423 | +€2,190 | +23.7% |
| Recurring financial income | 75 | €9,233 | €11,423 | +€2,190 | +23.7% |
| Financial charges | 65/66B | €2,255 | €2,562 | +€307 | +13.6% |
| Recurring financial charges | 65 | €2,255 | €2,562 | +€307 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | €242,303 | €282,250 | +€39,948 | +16.5% |
| Income taxes | 67/77 | €75,788 | €86,783 | +€10,996 | +14.5% |
| Profit (loss) for the period | 9904 | €166,515 | €195,467 | +€28,952 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €166,515 | €195,467 | +€28,952 | +17.4% |
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 26 October 2026 via checked.be.