JB CAPITAL: 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 CAPITAL
Largest movements
- Cash +€27,697
up €27,697 (+446%), from €6,203 to €33,900
mainly Net result for the year (+€30,805) and Tax, wage and social debts (+€7,656)
- Tangible fixed assets -€1,002
down €1,002 (-15.6%), from €6,413 to €5,411
of which Land and buildings: -€512
- Receivables within one year -€783
down €783 (-6.0%), from €12,982 to €12,198
of which Other amounts receivable: -€783
- Reserves +€30,805
up €30,805 (+22,758%), from €135 to €30,940
- Other debts -€11,965
down €11,965 (-95.7%), from €12,502 to €537
- Tax, wage and social debts +€7,656
up €7,656 (+119%), from €6,457 to €14,113
- Trade debts -€2,470
down €2,470 (-70.5%), from €3,504 to €1,034
- Accrued charges and deferred income +€1,800
new in 2025: €1,800
- Gross operating margin +€39,291
up €39,291 (+2,851%), from €1,378 to €40,670
- Taxes +€7,420
up €7,420 (+1,559%), from €476 to €7,896
- Depreciation +€823
up €823 (+459%), from €179 to €1,002
- Financial charges +€447
up €447 (+467%), from €96 to €543
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 | €25,598 | €51,510 | +€25,911 | +101% |
| Fixed assets | 21/28 | €6,413 | €5,411 | -€1,002 | -15.6% |
| Tangible fixed assets | 22/27 | €6,413 | €5,411 | -€1,002 | -15.6% |
| Land and buildings | 22 | €5,034 | €4,522 | -€512 | -10.2% |
| Plant, machinery and equipment | 23 | €1,379 | €889 | -€490 | -35.5% |
| Current assets | 29/58 | €19,185 | €46,099 | +€26,914 | +140% |
| Amounts receivable within one year | 40/41 | €12,982 | €12,198 | -€783 | -6.0% |
| Trade receivables | 40 | €12,100 | €12,100 | = | 0.0% |
| Other amounts receivable | 41 | €882 | €98 | -€783 | -88.8% |
| Cash at bank and in hand | 54/58 | €6,203 | €33,900 | +€27,697 | +446% |
| Total equity and liabilities | 10/49 | €25,598 | €51,510 | +€25,911 | +101% |
| Equity | 10/15 | €3,135 | €33,940 | +€30,805 | +983% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €135 | €30,940 | +€30,805 | +22,758% |
| Distributable reserves | 133 | €135 | €30,940 | +€30,805 | +22,758% |
| Amounts payable | 17/49 | €22,463 | €17,569 | -€4,894 | -21.8% |
| Amounts payable within one year | 42/48 | €22,463 | €15,769 | -€6,694 | -29.8% |
| Financial debts | 43 | - | €85 | +€85 | |
| Credit institutions | 430/8 | - | €85 | +€85 | |
| Trade debts | 44 | €3,504 | €1,034 | -€2,470 | -70.5% |
| Suppliers | 440/4 | €3,504 | €1,034 | -€2,470 | -70.5% |
| Taxes, remuneration and social security | 45 | €6,457 | €14,113 | +€7,656 | +119% |
| Taxes | 450/3 | €6,457 | €14,113 | +€7,656 | +119% |
| Other amounts payable | 47/48 | €12,502 | €537 | -€11,965 | -95.7% |
| Accrued charges and deferred income | 492/3 | - | €1,800 | +€1,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €179 | €1,002 | +€823 | +459% |
| Other operating charges | 640/8 | €493 | €465 | -€27 | -5.6% |
| Gross operating margin | 9900 | €1,378 | €40,670 | +€39,291 | +2,851% |
| Operating profit (loss) | 9901 | €706 | €39,202 | +€38,496 | +5,450% |
| Financial income | 75/76B | €1 | €42 | +€41 | +5,927% |
| Recurring financial income | 75 | €1 | €42 | +€41 | +5,927% |
| Financial charges | 65/66B | €96 | €543 | +€447 | +467% |
| Recurring financial charges | 65 | €96 | €543 | +€447 | +467% |
| Profit (loss) for the period before taxes | 9903 | €611 | €38,701 | +€38,090 | +6,231% |
| Income taxes | 67/77 | €476 | €7,896 | +€7,420 | +1,559% |
| Profit (loss) for the period | 9904 | €135 | €30,805 | +€30,670 | +22,658% |
| Profit (loss) for the period to be appropriated | 9905 | €135 | €30,805 | +€30,670 | +22,658% |
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 16 October 2026 via checked.be.