Jb²: 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.
Jb²
Largest movements
- Cash +€3,390
up €3,390 (+41.8%), from €8,112 to €11,502
mainly Other debts (+€9,152) and Net result for the year (+€3,623)
- Receivables within one year -€196
down €196 (-4.7%), from €4,134 to €3,938
of which Other amounts receivable: -€196
- Other debts +€9,152
up €9,152 (+2706.2%), from €338 to €9,490
- Profit (loss) carried forward -€5,394
down €5,394 (-100.0%), from €5,394 to €0
- Tax, wage and social debts -€601
down €601 (-12.9%), from €4,668 to €4,067
- Gross operating margin -€2,695
down €2,695 (-32.6%), from €8,258 to €5,563
- Taxes -€574
down €574 (-37.9%), from €1,516 to €942
- Other operating charges +€402
up €402 (+208.2%), from €193 to €595
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 | €12,245 | €15,439 | +€3,194 | +26.1% |
| Current assets | 29/58 | €12,245 | €15,439 | +€3,194 | +26.1% |
| Amounts receivable within one year | 40/41 | €4,134 | €3,938 | -€196 | -4.7% |
| Trade receivables | 40 | €3,630 | €3,630 | = | 0.0% |
| Other amounts receivable | 41 | €504 | €308 | -€196 | -38.9% |
| Cash at bank and in hand | 54/58 | €8,112 | €11,502 | +€3,390 | +41.8% |
| Total equity and liabilities | 10/49 | €12,245 | €15,439 | +€3,194 | +26.1% |
| Equity | 10/15 | €6,394 | €1,000 | -€5,394 | -84.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,394 | €0 | -€5,394 | -100.0% |
| Amounts payable | 17/49 | €5,851 | €14,439 | +€8,588 | +146.8% |
| Amounts payable within one year | 42/48 | €5,851 | €14,439 | +€8,588 | +146.8% |
| Trade debts | 44 | €844 | €881 | +€37 | +4.4% |
| Suppliers | 440/4 | €844 | €881 | +€37 | +4.4% |
| Taxes, remuneration and social security | 45 | €4,668 | €4,067 | -€601 | -12.9% |
| Taxes | 450/3 | €4,668 | €4,067 | -€601 | -12.9% |
| Other amounts payable | 47/48 | €338 | €9,490 | +€9,152 | +2706.2% |
| Other operating charges | 640/8 | €193 | €595 | +€402 | +208.2% |
| Gross operating margin | 9900 | €8,258 | €5,563 | -€2,695 | -32.6% |
| Operating profit (loss) | 9901 | €8,065 | €4,969 | -€3,097 | -38.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €407 | €403 | -€4 | -1.0% |
| Recurring financial charges | 65 | €407 | €403 | -€4 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €7,658 | €4,565 | -€3,093 | -40.4% |
| Income taxes | 67/77 | €1,516 | €942 | -€574 | -37.9% |
| Profit (loss) for the period | 9904 | €6,142 | €3,623 | -€2,519 | -41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,142 | €3,623 | -€2,519 | -41.0% |
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 6 October 2026 via checked.be.