JB AUTOS: 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 AUTOS
Largest movements
- Stocks and contracts -€114,176
down €114,176 (-27.9%), from €408,536 to €294,360
- Tangible fixed assets -€52,212
down €52,212 (-5.5%), from €947,285 to €895,074
of which Land and buildings: -€37,836
- Receivables within one year -€32,878
down €32,878 (-66.0%), from €49,838 to €16,960
of which Trade receivables: -€24,518
- Cash +€28,392
up €28,392 (+524%), from €5,414 to €33,806
mainly Stocks and contracts (+€114,176) and Depreciation (+€64,461)
- Intangible fixed assets +€26,091
new in 2025: €26,091
- Profit (loss) carried forward -€162,094
down €162,094 (-39.7%), from -€407,844 to -€569,938
- Trade debts +€29,327
up €29,327 (+96.3%), from €30,445 to €59,772
- Other debts -€17,609
down €17,609 (-1.0%), from €1.7m to €1.7m
- Gross operating margin +€22,045
up €22,045, from -€21,135 to €910
- Staff costs +€6,061
up €6,061 (+7.6%), from €80,265 to €86,326
- Depreciation +€5,733
up €5,733 (+9.8%), from €58,727 to €64,461
- Other operating charges +€2,593
up €2,593 (+32.1%), from €8,080 to €10,674
- Financial charges +€665
up €665 (+74.8%), from €890 to €1,555
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 | €1,413,755 | €1,269,437 | -€144,318 | -10.2% |
| Fixed assets | 21/28 | €947,285 | €921,165 | -€26,121 | -2.8% |
| Intangible fixed assets | 21 | - | €26,091 | +€26,091 | |
| Tangible fixed assets | 22/27 | €947,285 | €895,074 | -€52,212 | -5.5% |
| Land and buildings | 22 | €849,521 | €811,685 | -€37,836 | -4.5% |
| Plant, machinery and equipment | 23 | €11,943 | €11,173 | -€770 | -6.4% |
| Furniture and vehicles | 24 | €83,991 | €71,127 | -€12,863 | -15.3% |
| Other tangible fixed assets | 26 | €1,831 | €1,089 | -€743 | -40.6% |
| Current assets | 29/58 | €466,470 | €348,272 | -€118,198 | -25.3% |
| Stocks and contracts in progress | 3 | €408,536 | €294,360 | -€114,176 | -27.9% |
| Stocks | 30/36 | €408,536 | €294,360 | -€114,176 | -27.9% |
| Amounts receivable within one year | 40/41 | €49,838 | €16,960 | -€32,878 | -66.0% |
| Trade receivables | 40 | €36,120 | €11,602 | -€24,518 | -67.9% |
| Other amounts receivable | 41 | €13,718 | €5,358 | -€8,360 | -60.9% |
| Cash at bank and in hand | 54/58 | €5,414 | €33,806 | +€28,392 | +524% |
| Deferred charges and accrued income | 490/1 | €2,683 | €3,147 | +€464 | +17.3% |
| Total equity and liabilities | 10/49 | €1,413,755 | €1,269,437 | -€144,318 | -10.2% |
| Equity | 10/15 | -€307,844 | -€469,938 | -€162,094 | -52.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€407,844 | -€569,938 | -€162,094 | -39.7% |
| Amounts payable | 17/49 | €1,721,600 | €1,739,375 | +€17,776 | +1.0% |
| Amounts payable within one year | 42/48 | €1,721,600 | €1,739,375 | +€17,776 | +1.0% |
| Trade debts | 44 | €30,445 | €59,772 | +€29,327 | +96.3% |
| Suppliers | 440/4 | €30,445 | €59,772 | +€29,327 | +96.3% |
| Taxes, remuneration and social security | 45 | €7,892 | €13,950 | +€6,058 | +76.8% |
| Remuneration and social security | 454/9 | €7,892 | €13,950 | +€6,058 | +76.8% |
| Other amounts payable | 47/48 | €1,683,263 | €1,665,654 | -€17,609 | -1.0% |
| Remuneration, social security and pensions | 62 | €80,265 | €86,326 | +€6,061 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,727 | €64,461 | +€5,733 | +9.8% |
| Other operating charges | 640/8 | €8,080 | €10,674 | +€2,593 | +32.1% |
| Gross operating margin | 9900 | -€21,135 | €910 | +€22,045 | |
| Operating profit (loss) | 9901 | -€168,207 | -€160,550 | +€7,657 | +4.6% |
| Financial income | 75/76B | €82 | €11 | -€71 | -86.4% |
| Recurring financial income | 75 | €82 | €11 | -€71 | -86.4% |
| Financial charges | 65/66B | €890 | €1,555 | +€665 | +74.8% |
| Recurring financial charges | 65 | €890 | €1,555 | +€665 | +74.8% |
| Profit (loss) for the period before taxes | 9903 | -€169,015 | -€162,094 | +€6,921 | +4.1% |
| Profit (loss) for the period | 9904 | -€169,015 | -€162,094 | +€6,921 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€169,015 | -€162,094 | +€6,921 | +4.1% |
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 17 October 2026 via checked.be.