J&B Projects: 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 Projects
Largest movements
- Tangible fixed assets -€49,355
down €49,355 (-7.1%), from €694,301 to €644,946
- Cash +€14,526
up €14,526 (+171.2%), from €8,485 to €23,011
mainly Depreciation (+€49,355) and Trade debts (+€1,912)
- Debts after one year -€39,475
down €39,475 (-11.6%), from €340,203 to €300,728
- Gross operating margin +€19,653
up €19,653 (+44.8%), from €43,851 to €63,504
- Depreciation +€3,071
up €3,071 (+6.6%), from €46,284 to €49,355
- Financial charges -€694
down €694 (-8.5%), from €8,132 to €7,438
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.
Cash bridge derived
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 | €702,786 | €667,957 | -€34,829 | -5.0% |
| Fixed assets | 21/28 | €694,301 | €644,946 | -€49,355 | -7.1% |
| Tangible fixed assets | 22/27 | €694,301 | €644,946 | -€49,355 | -7.1% |
| Land and buildings | 22 | €694,301 | €644,946 | -€49,355 | -7.1% |
| Current assets | 29/58 | €8,485 | €23,011 | +€14,526 | +171.2% |
| Cash at bank and in hand | 54/58 | €8,485 | €23,011 | +€14,526 | +171.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €702,786 | €667,957 | -€34,829 | -5.0% |
| Equity | 10/15 | -€12,899 | -€12,136 | +€763 | +5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,499 | -€80,736 | +€763 | +0.9% |
| Amounts payable | 17/49 | €715,685 | €680,093 | -€35,592 | -5.0% |
| Amounts payable after more than one year | 17 | €340,203 | €300,728 | -€39,475 | -11.6% |
| Financial debts | 170/4 | €340,203 | €300,728 | -€39,475 | -11.6% |
| Amounts payable within one year | 42/48 | €373,860 | €376,470 | +€2,610 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €38,996 | €39,475 | +€478 | +1.2% |
| Trade debts | 44 | €363 | €2,275 | +€1,912 | +526.1% |
| Suppliers | 440/4 | €363 | €2,275 | +€1,912 | +526.1% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €334,500 | €334,720 | +€219 | +0.1% |
| Accrued charges and deferred income | 492/3 | €1,622 | €2,895 | +€1,273 | +78.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,284 | €49,355 | +€3,071 | +6.6% |
| Other operating charges | 640/8 | €5,767 | €5,949 | +€182 | +3.2% |
| Gross operating margin | 9900 | €43,851 | €63,504 | +€19,653 | +44.8% |
| Operating profit (loss) | 9901 | -€8,200 | €8,200 | +€16,400 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €8,132 | €7,438 | -€694 | -8.5% |
| Recurring financial charges | 65 | €8,132 | €7,438 | -€694 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | -€16,332 | €763 | +€17,095 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€16,332 | €763 | +€17,095 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,332 | €763 | +€17,095 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.