J-BELI: 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-BELI
Largest movements
- Cash +€4,031
up €4,031 (+81.8%), from €4,929 to €8,959
mainly Net result for the year (+€16,215) and Advances received (+€6,500)
- Profit (loss) carried forward +€16,215
up €16,215 (+56.6%), from €28,624 to €44,839
- Debts after one year -€14,100
down €14,100 (-30.3%), from €46,478 to €32,378
- Advances received +€6,500
up €6,500 (+471%), from €1,380 to €7,880
- Tax, wage and social debts -€4,462
no longer reported in 2025 (was €4,462)
- Depreciation -€292
no longer reported in 2025 (was €292)
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 | €134,929 | €140,071 | +€5,143 | +3.8% |
| Fixed assets | 21/28 | €130,000 | €130,000 | = | 0.0% |
| Financial fixed assets | 28 | €130,000 | €130,000 | = | 0.0% |
| Current assets | 29/58 | €4,929 | €10,071 | +€5,143 | +104% |
| Amounts receivable within one year | 40/41 | - | €1,112 | +€1,112 | |
| Other amounts receivable | 41 | - | €1,112 | +€1,112 | |
| Cash at bank and in hand | 54/58 | €4,929 | €8,959 | +€4,031 | +81.8% |
| Total equity and liabilities | 10/49 | €134,929 | €140,071 | +€5,143 | +3.8% |
| Equity | 10/15 | €48,624 | €64,839 | +€16,215 | +33.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,624 | €44,839 | +€16,215 | +56.6% |
| Amounts payable | 17/49 | €86,304 | €75,232 | -€11,072 | -12.8% |
| Amounts payable after more than one year | 17 | €46,478 | €32,378 | -€14,100 | -30.3% |
| Financial debts | 170/4 | €46,478 | €32,378 | -€14,100 | -30.3% |
| Amounts payable within one year | 42/48 | €38,609 | €41,638 | +€3,028 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €13,925 | €14,100 | +€175 | +1.3% |
| Trade debts | 44 | €857 | €1,672 | +€815 | +95.1% |
| Suppliers | 440/4 | €857 | €1,672 | +€815 | +95.1% |
| Advances received on contracts in progress | 46 | €1,380 | €7,880 | +€6,500 | +471% |
| Taxes, remuneration and social security | 45 | €4,462 | - | -€4,462 | |
| Taxes | 450/3 | €4,462 | - | -€4,462 | |
| Other amounts payable | 47/48 | €17,985 | €17,985 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,217 | €1,217 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €292 | - | -€292 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €23,143 | €22,944 | -€199 | -0.9% |
| Operating profit (loss) | 9901 | €22,463 | €22,544 | +€81 | +0.4% |
| Financial charges | 65/66B | €1,088 | €942 | -€146 | -13.5% |
| Recurring financial charges | 65 | €1,088 | €942 | -€146 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €21,376 | €21,603 | +€227 | +1.1% |
| Income taxes | 67/77 | €5,555 | €5,388 | -€167 | -3.0% |
| Profit (loss) for the period | 9904 | €15,821 | €16,215 | +€394 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,821 | €16,215 | +€394 | +2.5% |
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 18 October 2026 via checked.be.