JB Benelux: what changed
JB Benelux
Largest movements
- Cash +€132,739
up €132,739 (+4,002%), from €3,317 to €136,055
mainly Net result for the year (+€126,128) and Other debts (+€35,518)
- Tangible fixed assets -€16,259
down €16,259 (-10.2%), from €158,927 to €142,669
of which Other tangible fixed assets: -€13,530
- Receivables within one year -€4,235
down €4,235 (-24.1%), from €17,553 to €13,317
of which Trade receivables: -€4,195
- Profit (loss) carried forward +€76,128
up €76,128, from -€71,795 to €4,333
- Other debts +€35,518
up €35,518 (+178%), from €19,914 to €55,432
- Debts after one year -€13,151
down €13,151 (-7.8%), from €167,689 to €154,538
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Tax, wage and social debts +€5,862
up €5,862 (+15.4%), from €38,005 to €43,868
of which Taxes: +€16,947
- Gross operating margin +€121,637
up €121,637 (+219%), from €55,579 to €177,216
- Taxes +€28,157
new in 2025: €28,157
- Other operating charges -€3,381
down €3,381 (-57.9%), from €5,839 to €2,457
- Financial charges -€2,093
down €2,093 (-32.9%), from €6,364 to €4,271
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €179,796 | €292,041 | +€112,245 | +62.4% |
| Fixed assets | 21/28 | €158,927 | €142,669 | -€16,259 | -10.2% |
| Tangible fixed assets | 22/27 | €158,927 | €142,669 | -€16,259 | -10.2% |
| Land and buildings | 22 | €3,723 | €1,671 | -€2,052 | -55.1% |
| Plant, machinery and equipment | 23 | €737 | €60 | -€677 | -91.9% |
| Other tangible fixed assets | 26 | €154,468 | €140,938 | -€13,530 | -8.8% |
| Current assets | 29/58 | €20,869 | €149,373 | +€128,503 | +616% |
| Amounts receivable within one year | 40/41 | €17,553 | €13,317 | -€4,235 | -24.1% |
| Trade receivables | 40 | €17,512 | €13,317 | -€4,195 | -24.0% |
| Other amounts receivable | 41 | €40 | €0 | -€40 | -100% |
| Cash at bank and in hand | 54/58 | €3,317 | €136,055 | +€132,739 | +4,002% |
| Total equity and liabilities | 10/49 | €179,796 | €292,041 | +€112,245 | +62.4% |
| Equity | 10/15 | -€65,595 | €22,933 | +€88,528 | |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Profit (loss) carried forward | 14 | -€71,795 | €4,333 | +€76,128 | |
| Amounts payable | 17/49 | €245,391 | €269,108 | +€23,717 | +9.7% |
| Amounts payable after more than one year | 17 | €167,689 | €154,538 | -€13,151 | -7.8% |
| Financial debts | 170/4 | €167,689 | €154,538 | -€13,151 | -7.8% |
| Amounts payable within one year | 42/48 | €77,703 | €114,570 | +€36,867 | +47.4% |
| Current portion of amounts payable after more than one year | 42 | €12,880 | €13,151 | +€270 | +2.1% |
| Trade debts | 44 | €6,904 | €2,120 | -€4,784 | -69.3% |
| Suppliers | 440/4 | €6,904 | €2,120 | -€4,784 | -69.3% |
| Taxes, remuneration and social security | 45 | €38,005 | €43,868 | +€5,862 | +15.4% |
| Taxes | 450/3 | €10,046 | €26,993 | +€16,947 | +169% |
| Remuneration and social security | 454/9 | €27,960 | €16,875 | -€11,085 | -39.6% |
| Other amounts payable | 47/48 | €19,914 | €55,432 | +€35,518 | +178% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,529 | €16,259 | -€270 | -1.6% |
| Other operating charges | 640/8 | €5,839 | €2,457 | -€3,381 | -57.9% |
| Gross operating margin | 9900 | €55,579 | €177,216 | +€121,637 | +219% |
| Operating profit (loss) | 9901 | €33,211 | €158,500 | +€125,288 | +377% |
| Financial income | 75/76B | €18 | €57 | +€38 | +208% |
| Recurring financial income | 75 | €18 | €57 | +€38 | +208% |
| Financial charges | 65/66B | €6,364 | €4,271 | -€2,093 | -32.9% |
| Recurring financial charges | 65 | €6,364 | €4,271 | -€2,093 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | €26,866 | €154,285 | +€127,420 | +474% |
| Income taxes | 67/77 | - | €28,157 | +€28,157 | |
| Profit (loss) for the period | 9904 | €26,866 | €126,128 | +€99,263 | +369% |
| Profit (loss) for the period to be appropriated | 9905 | €26,866 | €126,128 | +€99,263 | +369% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.