JB: 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.
JB
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€10,699
down €10,699 (-9.3%), from -€115,145 to -€125,844
- Debts after one year +€8,445
up €8,445 (+2.7%), from €316,777 to €325,223
- Other debts +€2,750
up €2,750 (+68.8%), from €4,000 to €6,750
- Financial charges -€2,741
down €2,741 (-23.7%), from €11,577 to €8,835
- Gross operating margin -€1,149
down €1,149 (-160.8%), from -€715 to -€1,864
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €225,879 | €225,992 | +€112 | 0.0% |
| Fixed assets | 21/28 | €225,451 | €225,451 | = | 0.0% |
| Tangible fixed assets | 22/27 | €225,451 | €225,451 | = | 0.0% |
| Land and buildings | 22 | €225,451 | €225,451 | = | 0.0% |
| Current assets | 29/58 | €429 | €541 | +€112 | +26.2% |
| Cash at bank and in hand | 54/58 | €429 | €541 | +€112 | +26.2% |
| Total equity and liabilities | 10/49 | €225,879 | €225,992 | +€112 | 0.0% |
| Equity | 10/15 | -€96,527 | -€107,227 | -€10,699 | -11.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18 | €18 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18 | €18 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18 | €18 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€115,145 | -€125,844 | -€10,699 | -9.3% |
| Amounts payable | 17/49 | €322,407 | €333,218 | +€10,812 | +3.4% |
| Amounts payable after more than one year | 17 | €316,777 | €325,223 | +€8,445 | +2.7% |
| Other amounts payable | 178/9 | €316,777 | €325,223 | +€8,445 | +2.7% |
| Amounts payable within one year | 42/48 | €5,630 | €7,996 | +€2,366 | +42.0% |
| Trade debts | 44 | €1,630 | €1,246 | -€384 | -23.6% |
| Suppliers | 440/4 | €1,630 | €1,246 | -€384 | -23.6% |
| Other amounts payable | 47/48 | €4,000 | €6,750 | +€2,750 | +68.8% |
| Gross operating margin | 9900 | -€715 | -€1,864 | -€1,149 | -160.8% |
| Operating profit (loss) | 9901 | -€715 | -€1,864 | -€1,149 | -160.8% |
| Financial charges | 65/66B | €11,577 | €8,835 | -€2,741 | -23.7% |
| Recurring financial charges | 65 | €11,577 | €8,835 | -€2,741 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,291 | -€10,699 | +€1,592 | +13.0% |
| Profit (loss) for the period | 9904 | -€12,291 | -€10,699 | +€1,592 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,291 | -€10,699 | +€1,592 | +13.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.