J & B PRODUCTIONS: what changed
What changed
J & B PRODUCTIONS
NACE 47.540, Retail sale of electrical household appliances
filed annual accounts (NBB)
Net result for the year
€10,788
2024 · €8,138+€2,650
Equity
-€158,936
2024 · -€169,724+€10,788
Cash
€11
2024 · €8+€3
Balance sheet total
€10,601
2024 · €12,716-€2,115
Largest movements
Assets
- Tangible fixed assets -€2,118
down €2,118 (-16.7%), from €12,708 to €10,590
Equity and liabilities
- Other debts -€12,955
down €12,955 (-7.1%), from €181,932 to €168,977
- Profit (loss) carried forward +€10,788
up €10,788 (+5.7%), from -€189,724 to -€178,936
Income statement
- Gross operating margin +€2,673
up €2,673 (+25.0%), from €10,693 to €13,366
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
€8,138
Gross operating margin
+€2,673
Other operating charges
-€12
Financial charges
-€11
Result 2025
€10,788
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
+€3
Investment
€0
Financing
€0
Cash 2024
€8
From operations (derived)
+€3
Net result for the year
+€10,788
Depreciation
+€2,118
Trade debts
+€52
Other debts
-€12,955
Cash 2025
€11
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,716 | €10,601 | -€2,115 | -16.6% |
| Fixed assets | 21/28 | €12,708 | €10,590 | -€2,118 | -16.7% |
| Tangible fixed assets | 22/27 | €12,708 | €10,590 | -€2,118 | -16.7% |
| Land and buildings | 22 | €12,708 | €10,590 | -€2,118 | -16.7% |
| Current assets | 29/58 | €8 | €11 | +€3 | +32.4% |
| Cash at bank and in hand | 54/58 | €8 | €11 | +€3 | +32.4% |
| Total equity and liabilities | 10/49 | €12,716 | €10,601 | -€2,115 | -16.6% |
| Equity | 10/15 | -€169,724 | -€158,936 | +€10,788 | +6.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€189,724 | -€178,936 | +€10,788 | +5.7% |
| Amounts payable | 17/49 | €182,440 | €169,537 | -€12,903 | -7.1% |
| Amounts payable within one year | 42/48 | €182,440 | €169,537 | -€12,903 | -7.1% |
| Trade debts | 44 | €508 | €560 | +€52 | +10.2% |
| Suppliers | 440/4 | €508 | €560 | +€52 | +10.2% |
| Other amounts payable | 47/48 | €181,932 | €168,977 | -€12,955 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,118 | €2,118 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €10,693 | €13,366 | +€2,673 | +25.0% |
| Operating profit (loss) | 9901 | €8,188 | €10,849 | +€2,661 | +32.5% |
| Financial charges | 65/66B | €50 | €61 | +€11 | +21.2% |
| Recurring financial charges | 65 | €50 | €61 | +€11 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | €8,138 | €10,788 | +€2,650 | +32.6% |
| Profit (loss) for the period | 9904 | €8,138 | €10,788 | +€2,650 | +32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,138 | €10,788 | +€2,650 | +32.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.