J-R BAT: what changed
J-R BAT
Largest movements
- Receivables within one year -€89,935
down €89,935 (-27.7%), from €324,422 to €234,487
of which Trade receivables: -€79,743
- Cash +€33,348
up €33,348 (+53.5%), from €62,296 to €95,644
mainly Receivables within one year (+€89,935) and Trade debts (+€8,966)
- Tangible fixed assets +€25,952
up €25,952 (+483%), from €5,372 to €31,324
- Other debts -€41,383
down €41,383 (-20.8%), from €199,082 to €157,698
- Trade debts +€8,966
up €8,966 (+16.4%), from €54,797 to €63,763
- Gross operating margin +€48,962
up €48,962, from -€9,657 to €39,306
- Taxes +€22,649
up €22,649 (+38,716%), from €59 to €22,707
- Other operating charges +€2,669
up €2,669 (+85.7%), from €3,115 to €5,783
- Depreciation -€2,564
down €2,564 (-30.1%), from €8,511 to €5,947
- Financial income -€1,693
down €1,693 (-98.8%), from €1,714 to €21
of which Non-recurring financial income: -€1,500
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €392,524 | €361,456 | -€31,068 | -7.9% |
| Fixed assets | 21/28 | €5,372 | €31,324 | +€25,952 | +483% |
| Tangible fixed assets | 22/27 | €5,372 | €31,324 | +€25,952 | +483% |
| Furniture and vehicles | 24 | €5,372 | €31,324 | +€25,952 | +483% |
| Current assets | 29/58 | €387,152 | €330,131 | -€57,021 | -14.7% |
| Amounts receivable within one year | 40/41 | €324,422 | €234,487 | -€89,935 | -27.7% |
| Trade receivables | 40 | €304,755 | €225,013 | -€79,743 | -26.2% |
| Other amounts receivable | 41 | €19,667 | €9,475 | -€10,192 | -51.8% |
| Cash at bank and in hand | 54/58 | €62,296 | €95,644 | +€33,348 | +53.5% |
| Deferred charges and accrued income | 490/1 | €434 | - | -€434 | |
| Total equity and liabilities | 10/49 | €392,524 | €361,456 | -€31,068 | -7.9% |
| Equity | 10/15 | €136,260 | €139,994 | +€3,734 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €39,360 | €39,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,300 | €82,034 | +€3,734 | +4.8% |
| Amounts payable | 17/49 | €256,264 | €221,461 | -€34,803 | -13.6% |
| Amounts payable within one year | 42/48 | €256,264 | €221,461 | -€34,803 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | €2,385 | - | -€2,385 | |
| Trade debts | 44 | €54,797 | €63,763 | +€8,966 | +16.4% |
| Suppliers | 440/4 | €54,797 | €63,763 | +€8,966 | +16.4% |
| Other amounts payable | 47/48 | €199,082 | €157,698 | -€41,383 | -20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,511 | €5,947 | -€2,564 | -30.1% |
| Other operating charges | 640/8 | €3,115 | €5,783 | +€2,669 | +85.7% |
| Gross operating margin | 9900 | -€9,657 | €39,306 | +€48,962 | |
| Operating profit (loss) | 9901 | -€21,283 | €27,575 | +€48,858 | |
| Financial income | 75/76B | €1,714 | €21 | -€1,693 | -98.8% |
| Recurring financial income | 75 | €214 | €21 | -€193 | -90.1% |
| Non-recurring financial income | 76B | €1,500 | - | -€1,500 | |
| Financial charges | 65/66B | €558 | €1,155 | +€596 | +107% |
| Recurring financial charges | 65 | €558 | €1,155 | +€596 | +107% |
| Profit (loss) for the period before taxes | 9903 | -€20,126 | €26,442 | +€46,568 | |
| Income taxes | 67/77 | €59 | €22,707 | +€22,649 | +38,716% |
| Profit (loss) for the period | 9904 | -€20,185 | €3,734 | +€23,919 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,185 | €3,734 | +€23,919 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.