JB AUTOMOTIVE: 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 AUTOMOTIVE
Largest movements
- Receivables within one year -€33,599
down €33,599 (-27.9%), from €120,485 to €86,886
of which Trade receivables: -€18,827
- Cash +€30,143
up €30,143 (+200%), from €15,066 to €45,209
mainly Receivables within one year (+€33,599) and Net result for the year (+€16,909)
- Stocks and contracts +€6,578
up €6,578 (+8.2%), from €80,425 to €87,004
- Reserves +€16,909
up €16,909 (+33.1%), from €51,141 to €68,050
- Trade debts -€16,483
down €16,483 (-19.4%), from €85,065 to €68,582
- Tax, wage and social debts +€11,869
up €11,869 (+254%), from €4,664 to €16,532
- Accrued charges and deferred income -€5,623
down €5,623 (-20.9%), from €26,931 to €21,308
- Gross operating margin +€26,688
up €26,688 (+195%), from €13,720 to €40,409
- Depreciation +€6,012
up €6,012 (+365%), from €1,649 to €7,661
- Taxes +€5,620
up €5,620 (+299%), from €1,881 to €7,501
- Other operating charges +€1,022
up €1,022 (+37.4%), from €2,728 to €3,750
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.
Derived cash bridge
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 | €230,328 | €236,301 | +€5,973 | +2.6% |
| Fixed assets | 21/28 | €13,694 | €16,033 | +€2,339 | +17.1% |
| Tangible fixed assets | 22/27 | €13,694 | €16,033 | +€2,339 | +17.1% |
| Land and buildings | 22 | €1,519 | €1,037 | -€482 | -31.7% |
| Plant, machinery and equipment | 23 | - | €8,986 | +€8,986 | |
| Furniture and vehicles | 24 | €12,175 | €6,010 | -€6,166 | -50.6% |
| Current assets | 29/58 | €216,634 | €220,268 | +€3,634 | +1.7% |
| Stocks and contracts in progress | 3 | €80,425 | €87,004 | +€6,578 | +8.2% |
| Stocks | 30/36 | €80,425 | €87,004 | +€6,578 | +8.2% |
| Amounts receivable within one year | 40/41 | €120,485 | €86,886 | -€33,599 | -27.9% |
| Trade receivables | 40 | €94,831 | €76,004 | -€18,827 | -19.9% |
| Other amounts receivable | 41 | €25,655 | €10,882 | -€14,773 | -57.6% |
| Cash at bank and in hand | 54/58 | €15,066 | €45,209 | +€30,143 | +200% |
| Deferred charges and accrued income | 490/1 | €658 | €1,169 | +€512 | +77.8% |
| Total equity and liabilities | 10/49 | €230,328 | €236,301 | +€5,973 | +2.6% |
| Equity | 10/15 | €57,541 | €74,450 | +€16,909 | +29.4% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €51,141 | €68,050 | +€16,909 | +33.1% |
| Distributable reserves | 133 | €51,141 | €68,050 | +€16,909 | +33.1% |
| Amounts payable | 17/49 | €172,787 | €161,851 | -€10,936 | -6.3% |
| Amounts payable within one year | 42/48 | €145,856 | €140,543 | -€5,313 | -3.6% |
| Trade debts | 44 | €85,065 | €68,582 | -€16,483 | -19.4% |
| Suppliers | 440/4 | €85,065 | €68,582 | -€16,483 | -19.4% |
| Taxes, remuneration and social security | 45 | €4,664 | €16,532 | +€11,869 | +254% |
| Taxes | 450/3 | €4,664 | €16,532 | +€11,869 | +254% |
| Other amounts payable | 47/48 | €56,128 | €55,429 | -€699 | -1.2% |
| Accrued charges and deferred income | 492/3 | €26,931 | €21,308 | -€5,623 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,649 | €7,661 | +€6,012 | +365% |
| Other operating charges | 640/8 | €2,728 | €3,750 | +€1,022 | +37.4% |
| Gross operating margin | 9900 | €13,720 | €40,409 | +€26,688 | +195% |
| Operating profit (loss) | 9901 | €9,343 | €28,997 | +€19,655 | +210% |
| Financial income | 75/76B | €25 | €7 | -€18 | -71.4% |
| Recurring financial income | 75 | €25 | €7 | -€18 | -71.4% |
| Financial charges | 65/66B | €4,497 | €4,595 | +€98 | +2.2% |
| Recurring financial charges | 65 | €4,497 | €4,595 | +€98 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €4,871 | €24,410 | +€19,539 | +401% |
| Income taxes | 67/77 | €1,881 | €7,501 | +€5,620 | +299% |
| Profit (loss) for the period | 9904 | €2,990 | €16,909 | +€13,919 | +466% |
| Profit (loss) for the period to be appropriated | 9905 | €2,990 | €16,909 | +€13,919 | +466% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.