JB 2012: 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.
JB 2012
Largest movements
- Cash -€3,738
no longer reported in 2024 (was €3,738)
mainly Trade debts (-€4,793) and Tax, wage and social debts (-€4,534)
- Receivables within one year +€3,187
up €3,187 (+8.1%), from €39,257 to €42,444
of which Other amounts receivable: +€1,843
- Tangible fixed assets -€2,735
down €2,735 (-54.0%), from €5,067 to €2,332
of which Furniture and vehicles: -€2,681
- Deferred charges and accrued income -€874
no longer reported in 2024 (was €874)
- Trade debts -€4,793
down €4,793 (-62.7%), from €7,646 to €2,853
- Tax, wage and social debts -€4,534
down €4,534 (-55.9%), from €8,110 to €3,575
- Profit (loss) carried forward +€4,033
up €4,033 (+15.9%), from €25,344 to €29,377
- Short-term financial debts +€1,177
new in 2024: €1,177
- Gross operating margin +€6,430
up €6,430, from -€728 to €5,703
- Other operating charges -€1,459
down €1,459 (-73.9%), from €1,975 to €516
- Taxes +€720
up €720 (+68.5%), from €1,051 to €1,771
- Financial income +€337
up €337 (+21.5%), from €1,568 to €1,906
- Financial charges +€293
up €293 (+43.0%), from €682 to €975
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,936 | €44,776 | -€4,161 | -8.5% |
| Fixed assets | 21/28 | €5,067 | €2,332 | -€2,735 | -54.0% |
| Tangible fixed assets | 22/27 | €5,067 | €2,332 | -€2,735 | -54.0% |
| Plant, machinery and equipment | 23 | €54 | - | -€54 | |
| Furniture and vehicles | 24 | €5,013 | €2,332 | -€2,681 | -53.5% |
| Current assets | 29/58 | €43,869 | €42,444 | -€1,426 | -3.2% |
| Amounts receivable within one year | 40/41 | €39,257 | €42,444 | +€3,187 | +8.1% |
| Trade receivables | 40 | €8,131 | €9,475 | +€1,344 | +16.5% |
| Other amounts receivable | 41 | €31,126 | €32,969 | +€1,843 | +5.9% |
| Cash at bank and in hand | 54/58 | €3,738 | - | -€3,738 | |
| Deferred charges and accrued income | 490/1 | €874 | - | -€874 | |
| Total equity and liabilities | 10/49 | €48,936 | €44,776 | -€4,161 | -8.5% |
| Equity | 10/15 | €33,138 | €37,171 | +€4,033 | +12.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,594 | €1,594 | = | 0.0% |
| Distributable reserves | 133 | €1,594 | €1,594 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,344 | €29,377 | +€4,033 | +15.9% |
| Amounts payable | 17/49 | €15,798 | €7,605 | -€8,194 | -51.9% |
| Amounts payable within one year | 42/48 | €15,756 | €7,605 | -€8,151 | -51.7% |
| Financial debts | 43 | - | €1,177 | +€1,177 | |
| Credit institutions | 430/8 | - | €1,177 | +€1,177 | |
| Trade debts | 44 | €7,646 | €2,853 | -€4,793 | -62.7% |
| Suppliers | 440/4 | €7,646 | €2,853 | -€4,793 | -62.7% |
| Taxes, remuneration and social security | 45 | €8,110 | €3,575 | -€4,534 | -55.9% |
| Taxes | 450/3 | €8,110 | €3,575 | -€4,534 | -55.9% |
| Accrued charges and deferred income | 492/3 | €43 | - | -€43 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €231 | €313 | +€83 | +35.9% |
| Other operating charges | 640/8 | €1,975 | €516 | -€1,459 | -73.9% |
| Gross operating margin | 9900 | -€728 | €5,703 | +€6,430 | |
| Operating profit (loss) | 9901 | -€2,933 | €4,873 | +€7,806 | |
| Financial income | 75/76B | €1,568 | €1,906 | +€337 | +21.5% |
| Recurring financial income | 75 | €1,568 | €1,906 | +€337 | +21.5% |
| Financial charges | 65/66B | €682 | €975 | +€293 | +43.0% |
| Recurring financial charges | 65 | €682 | €975 | +€293 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,046 | €5,804 | +€7,850 | |
| Income taxes | 67/77 | €1,051 | €1,771 | +€720 | +68.5% |
| Profit (loss) for the period | 9904 | -€3,097 | €4,033 | +€7,130 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,097 | €4,033 | +€7,130 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.