J&B SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year +€19,029
up €19,029 (+34.7%), from €54,881 to €73,910
of which Trade receivables: +€23,766
- Tangible fixed assets -€9,342
down €9,342 (-81.6%), from €11,442 to €2,100
- Trade debts +€31,579
up €31,579 (+108%), from €29,109 to €60,688
- Profit (loss) carried forward -€15,659
down €15,659 (-162%), from -€9,652 to -€25,311
- Current portion of long-term debt -€3,085
down €3,085 (-74.7%), from €4,130 to €1,044
- Short-term financial debts -€2,103
down €2,103 (-34.3%), from €6,139 to €4,036
- Debts after one year -€1,044
no longer reported in 2025 (was €1,044)
- Gross operating margin -€12,113
down €12,113, from €7,013 to -€5,100
- Financial income -€875
down €875 (-100.0%), from €875 to €0
- Depreciation -€488
down €488 (-5.0%), from €9,830 to €9,342
- Other operating charges +€144
new in 2025: €144
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,823 | €77,510 | +€9,687 | +14.3% |
| Fixed assets | 21/28 | €12,942 | €3,600 | -€9,342 | -72.2% |
| Tangible fixed assets | 22/27 | €11,442 | €2,100 | -€9,342 | -81.6% |
| Plant, machinery and equipment | 23 | €11,442 | €2,100 | -€9,342 | -81.6% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €54,881 | €73,910 | +€19,029 | +34.7% |
| Amounts receivable within one year | 40/41 | €54,881 | €73,910 | +€19,029 | +34.7% |
| Trade receivables | 40 | €29,903 | €53,670 | +€23,766 | +79.5% |
| Other amounts receivable | 41 | €24,978 | €20,240 | -€4,738 | -19.0% |
| Total equity and liabilities | 10/49 | €67,823 | €77,510 | +€9,687 | +14.3% |
| Equity | 10/15 | €27,401 | €11,742 | -€15,659 | -57.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €30,853 | €30,853 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €28,993 | €28,993 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,652 | -€25,311 | -€15,659 | -162% |
| Amounts payable | 17/49 | €40,422 | €65,768 | +€25,346 | +62.7% |
| Amounts payable after more than one year | 17 | €1,044 | - | -€1,044 | |
| Financial debts | 170/4 | €1,044 | - | -€1,044 | |
| Amounts payable within one year | 42/48 | €39,378 | €65,768 | +€26,391 | +67.0% |
| Current portion of amounts payable after more than one year | 42 | €4,130 | €1,044 | -€3,085 | -74.7% |
| Financial debts | 43 | €6,139 | €4,036 | -€2,103 | -34.3% |
| Credit institutions | 430/8 | €6,139 | €4,036 | -€2,103 | -34.3% |
| Trade debts | 44 | €29,109 | €60,688 | +€31,579 | +108% |
| Suppliers | 440/4 | €29,109 | €60,688 | +€31,579 | +108% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,830 | €9,342 | -€488 | -5.0% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | €7,013 | -€5,100 | -€12,113 | |
| Operating profit (loss) | 9901 | -€2,817 | -€14,586 | -€11,769 | -418% |
| Financial income | 75/76B | €875 | €0 | -€875 | -100.0% |
| Recurring financial income | 75 | €875 | €0 | -€875 | -100.0% |
| Financial charges | 65/66B | €1,061 | €1,073 | +€12 | +1.2% |
| Recurring financial charges | 65 | €1,061 | €1,073 | +€12 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,003 | -€15,659 | -€12,656 | -422% |
| Profit (loss) for the period | 9904 | -€3,003 | -€15,659 | -€12,656 | -422% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,003 | -€15,659 | -€12,656 | -422% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.