JB AUTO: 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 AUTO
Largest movements
- Current investments -€3,908
no longer reported in 2025 (was €3,908)
- Stocks and contracts +€3,150
up €3,150 (+26.7%), from €11,800 to €14,950
- Receivables within one year -€2,360
down €2,360 (-24.8%), from €9,522 to €7,162
of which Trade receivables: -€2,397
- Cash +€1,711
new in 2025: €1,711
mainly Tax, wage and social debts (+€11,823) and Current investments (+€3,908)
- Tax, wage and social debts +€11,823
up €11,823 (+156.7%), from €7,543 to €19,366
of which Remuneration and social security: +€9,265
- Other debts -€9,395
down €9,395 (-21.8%), from €43,078 to €33,683
- Short-term financial debts -€6,918
down €6,918 (-44.9%), from €15,397 to €8,478
- Profit (loss) carried forward +€3,381
up €3,381 (+5.6%), from -€60,786 to -€57,405
- Accrued charges and deferred income -€400
down €400 (-100.0%), from €400 to €0
- Staff costs +€25,179
up €25,179 (+84.8%), from €29,703 to €54,882
- Gross operating margin +€21,044
up €21,044 (+45.4%), from €46,374 to €67,417
- Other operating charges -€10,328
down €10,328 (-73.9%), from €13,972 to €3,644
- Financial charges -€2,989
down €2,989 (-37.5%), from €7,979 to €4,990
- Financial income -€947
down €947 (-97.8%), from €968 to €21
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 | €26,996 | €25,245 | -€1,751 | -6.5% |
| Fixed assets | 21/28 | €1,043 | €785 | -€257 | -24.7% |
| Tangible fixed assets | 22/27 | €1,043 | €785 | -€257 | -24.7% |
| Land and buildings | 22 | €1,043 | - | -€1,043 | |
| Furniture and vehicles | 24 | - | €785 | +€785 | |
| Current assets | 29/58 | €25,954 | €24,460 | -€1,494 | -5.8% |
| Stocks and contracts in progress | 3 | €11,800 | €14,950 | +€3,150 | +26.7% |
| Stocks | 30/36 | €11,800 | €14,950 | +€3,150 | +26.7% |
| Amounts receivable within one year | 40/41 | €9,522 | €7,162 | -€2,360 | -24.8% |
| Trade receivables | 40 | €9,522 | €7,124 | -€2,397 | -25.2% |
| Other amounts receivable | 41 | - | €38 | +€38 | |
| Current investments | 50/53 | €3,908 | - | -€3,908 | |
| Cash at bank and in hand | 54/58 | - | €1,711 | +€1,711 | |
| Deferred charges and accrued income | 490/1 | €725 | €637 | -€88 | -12.1% |
| Total equity and liabilities | 10/49 | €26,996 | €25,245 | -€1,751 | -6.5% |
| Equity | 10/15 | -€54,586 | -€51,205 | +€3,381 | +6.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Profit (loss) carried forward | 14 | -€60,786 | -€57,405 | +€3,381 | +5.6% |
| Amounts payable | 17/49 | €81,582 | €76,450 | -€5,132 | -6.3% |
| Amounts payable within one year | 42/48 | €81,182 | €76,450 | -€4,732 | -5.8% |
| Financial debts | 43 | €15,397 | €8,478 | -€6,918 | -44.9% |
| Credit institutions | 430/8 | €15,397 | €8,478 | -€6,918 | -44.9% |
| Trade debts | 44 | €15,165 | €14,923 | -€242 | -1.6% |
| Suppliers | 440/4 | €15,165 | €14,923 | -€242 | -1.6% |
| Taxes, remuneration and social security | 45 | €7,543 | €19,366 | +€11,823 | +156.7% |
| Taxes | 450/3 | - | €2,558 | +€2,558 | |
| Remuneration and social security | 454/9 | €7,543 | €16,809 | +€9,265 | +122.8% |
| Other amounts payable | 47/48 | €43,078 | €33,683 | -€9,395 | -21.8% |
| Accrued charges and deferred income | 492/3 | €400 | €0 | -€400 | -100.0% |
| Remuneration, social security and pensions | 62 | €29,703 | €54,882 | +€25,179 | +84.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €245 | €257 | +€13 | +5.2% |
| Other operating charges | 640/8 | €13,972 | €3,644 | -€10,328 | -73.9% |
| Gross operating margin | 9900 | €46,374 | €67,417 | +€21,044 | +45.4% |
| Operating profit (loss) | 9901 | €2,454 | €8,634 | +€6,180 | +251.8% |
| Financial income | 75/76B | €968 | €21 | -€947 | -97.8% |
| Recurring financial income | 75 | €968 | €21 | -€947 | -97.8% |
| Financial charges | 65/66B | €7,979 | €4,990 | -€2,989 | -37.5% |
| Recurring financial charges | 65 | €7,979 | €4,990 | -€2,989 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,556 | €3,665 | +€8,222 | |
| Income taxes | 67/77 | €143 | €285 | +€141 | +98.7% |
| Profit (loss) for the period | 9904 | -€4,700 | €3,381 | +€8,080 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,700 | €3,381 | +€8,080 |
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 7 October 2026 via checked.be.