JB Autoservice: 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 Autoservice
Largest movements
- Stocks and contracts +€9,680
up €9,680 (+1,072%), from €903 to €10,582
- Tangible fixed assets -€4,907
down €4,907 (-38.0%), from €12,905 to €7,999
of which Furniture and vehicles: -€4,602
- Cash -€2,996
down €2,996 (-38.3%), from €7,828 to €4,832
mainly Stocks and contracts (-€9,680) and Receivables within one year (-€2,272)
- Receivables within one year +€2,272
up €2,272 (+16.8%), from €13,498 to €15,770
of which Other amounts receivable: +€1,192
- Tax, wage and social debts +€2,251
up €2,251 (+30.5%), from €7,378 to €9,629
- Reserves +€1,798
up €1,798 (+105%), from €1,704 to €3,502
- Gross operating margin -€7,443
down €7,443 (-35.1%), from €21,178 to €13,735
- Other operating charges +€1,926
up €1,926 (+107%), from €1,796 to €3,722
- Depreciation +€1,143
up €1,143 (+21.7%), from €5,264 to €6,407
- Staff costs -€795
no longer reported in 2025 (was €795)
- Financial charges +€570
up €570 (+92.7%), from €615 to €1,186
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 | €42,635 | €46,683 | +€4,049 | +9.5% |
| Fixed assets | 21/28 | €20,405 | €15,499 | -€4,907 | -24.0% |
| Tangible fixed assets | 22/27 | €12,905 | €7,999 | -€4,907 | -38.0% |
| Plant, machinery and equipment | 23 | €305 | - | -€305 | |
| Furniture and vehicles | 24 | €12,600 | €7,999 | -€4,602 | -36.5% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €22,229 | €31,185 | +€8,956 | +40.3% |
| Stocks and contracts in progress | 3 | €903 | €10,582 | +€9,680 | +1,072% |
| Stocks | 30/36 | €903 | €10,582 | +€9,680 | +1,072% |
| Amounts receivable within one year | 40/41 | €13,498 | €15,770 | +€2,272 | +16.8% |
| Trade receivables | 40 | €11,359 | €12,438 | +€1,079 | +9.5% |
| Other amounts receivable | 41 | €2,139 | €3,332 | +€1,192 | +55.7% |
| Cash at bank and in hand | 54/58 | €7,828 | €4,832 | -€2,996 | -38.3% |
| Total equity and liabilities | 10/49 | €42,635 | €46,683 | +€4,049 | +9.5% |
| Equity | 10/15 | €1,804 | €3,602 | +€1,798 | +99.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €1,704 | €3,502 | +€1,798 | +105% |
| Distributable reserves | 133 | €1,704 | €3,502 | +€1,798 | +105% |
| Amounts payable | 17/49 | €40,830 | €43,082 | +€2,251 | +5.5% |
| Amounts payable after more than one year | 17 | €1,200 | €1,200 | = | 0.0% |
| Other amounts payable | 178/9 | €1,200 | €1,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €37,130 | €39,382 | +€2,251 | +6.1% |
| Taxes, remuneration and social security | 45 | €7,378 | €9,629 | +€2,251 | +30.5% |
| Taxes | 450/3 | €7,378 | €9,629 | +€2,251 | +30.5% |
| Other amounts payable | 47/48 | €29,752 | €29,752 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €795 | - | -€795 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,264 | €6,407 | +€1,143 | +21.7% |
| Other operating charges | 640/8 | €1,796 | €3,722 | +€1,926 | +107% |
| Gross operating margin | 9900 | €21,178 | €13,735 | -€7,443 | -35.1% |
| Operating profit (loss) | 9901 | €13,323 | €3,606 | -€9,718 | -72.9% |
| Financial income | 75/76B | €8 | €1 | -€6 | -84.0% |
| Recurring financial income | 75 | €8 | €1 | -€6 | -84.0% |
| Financial charges | 65/66B | €615 | €1,186 | +€570 | +92.7% |
| Recurring financial charges | 65 | €615 | €1,186 | +€570 | +92.7% |
| Profit (loss) for the period before taxes | 9903 | €12,716 | €2,422 | -€10,294 | -81.0% |
| Income taxes | 67/77 | €464 | €624 | +€160 | +34.6% |
| Profit (loss) for the period | 9904 | €12,252 | €1,798 | -€10,455 | -85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,252 | €1,798 | -€10,455 | -85.3% |
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 24 October 2026 via checked.be.