JB BUILDING COOP: what changed
JB BUILDING COOP
Largest movements
- Receivables within one year +€98,645
up €98,645 (+828%), from €11,908 to €110,553
of which Other amounts receivable: +€69,465
- Cash -€9,235
down €9,235 (-92.8%), from €9,957 to €722
- Tangible fixed assets -€1,282
down €1,282 (-79.8%), from €1,607 to €325
- Trade debts +€38,193
up €38,193 (+663%), from €5,761 to €43,954
- Reserves +€21,923
up €21,923 (+1,179%), from €1,860 to €23,783
of which Distributable reserves: +€23,783
- Tax, wage and social debts +€17,756
new in 2025: €17,756
- Profit (loss) carried forward +€14,721
up €14,721, from -€7,214 to €7,507
- Other debts -€4,465
no longer reported in 2025 (was €4,465)
- Gross operating margin +€33,546
up €33,546 (+2,022%), from €1,659 to €35,205
- Taxes +€13,984
new in 2025: €13,984
- Financial income +€2,018
up €2,018 (+20,184,300%), from €0 to €2,018
- Other operating charges +€521
up €521 (+157%), from €332 to €853
- Depreciation +€385
new in 2025: €385
Change in the result, 2023 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
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,471 | €111,599 | +€88,128 | +375% |
| Fixed assets | 21/28 | €1,607 | €325 | -€1,282 | -79.8% |
| Tangible fixed assets | 22/27 | €1,607 | €325 | -€1,282 | -79.8% |
| Plant, machinery and equipment | 23 | €1,607 | €325 | -€1,282 | -79.8% |
| Current assets | 29/58 | €21,865 | €111,274 | +€89,409 | +409% |
| Amounts receivable within one year | 40/41 | €11,908 | €110,553 | +€98,645 | +828% |
| Trade receivables | 40 | €10,820 | €40,000 | +€29,180 | +270% |
| Other amounts receivable | 41 | €1,087 | €70,553 | +€69,465 | +6,388% |
| Cash at bank and in hand | 54/58 | €9,957 | €722 | -€9,235 | -92.8% |
| Total equity and liabilities | 10/49 | €23,471 | €111,599 | +€88,128 | +375% |
| Equity | 10/15 | €13,246 | €49,889 | +€36,644 | +277% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €23,783 | +€21,923 | +1,179% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €23,783 | +€23,783 | |
| Profit (loss) carried forward | 14 | -€7,214 | €7,507 | +€14,721 | |
| Amounts payable | 17/49 | €10,226 | €61,710 | +€51,484 | +503% |
| Amounts payable within one year | 42/48 | €10,226 | €61,710 | +€51,484 | +503% |
| Trade debts | 44 | €5,761 | €43,954 | +€38,193 | +663% |
| Suppliers | 440/4 | €5,761 | €43,954 | +€38,193 | +663% |
| Taxes, remuneration and social security | 45 | - | €17,756 | +€17,756 | |
| Taxes | 450/3 | - | €17,756 | +€17,756 | |
| Other amounts payable | 47/48 | €4,465 | - | -€4,465 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €385 | +€385 | |
| Other operating charges | 640/8 | €332 | €853 | +€521 | +157% |
| Gross operating margin | 9900 | €1,659 | €35,205 | +€33,546 | +2,022% |
| Operating profit (loss) | 9901 | €1,327 | €33,968 | +€32,640 | +2,459% |
| Financial income | 75/76B | €0 | €2,018 | +€2,018 | +20,184,300% |
| Recurring financial income | 75 | €0 | €2,018 | +€2,018 | +20,184,300% |
| Financial charges | 65/66B | €452 | €79 | -€373 | -82.5% |
| Recurring financial charges | 65 | €452 | €79 | -€373 | -82.5% |
| Profit (loss) for the period before taxes | 9903 | €875 | €35,907 | +€35,031 | +4,002% |
| Income taxes | 67/77 | - | €13,984 | +€13,984 | |
| Profit (loss) for the period | 9904 | €875 | €21,923 | +€21,048 | +2,404% |
| Profit (loss) for the period to be appropriated | 9905 | €875 | €21,923 | +€21,048 | +2,404% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.