JB CARDETAIL: 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 CARDETAIL
Largest movements
- Tangible fixed assets +€36,385
up €36,385 (+139.6%), from €26,067 to €62,452
of which Plant, machinery and equipment: +€35,123
- Stocks and contracts +€29,201
new in 2025: €29,201
- Cash +€8,837
up €8,837 (+149.8%), from €5,900 to €14,737
mainly Net result for the year (+€73,655) and Tax, wage and social debts (+€16,299)
- Receivables within one year +€7,225
up €7,225 (+19.5%), from €37,052 to €44,276
of which Trade receivables: +€4,879
- Deferred charges and accrued income -€2,339
down €2,339 (-86.4%), from €2,709 to €369
- Profit (loss) carried forward +€73,655
up €73,655 (+1986.9%), from €3,707 to €77,362
- Tax, wage and social debts +€16,299
up €16,299 (+791.8%), from €2,058 to €18,358
- Debts after one year -€7,298
down €7,298 (-50.8%), from €14,375 to €7,077
- Current portion of long-term debt -€3,090
down €3,090 (-29.7%), from €10,388 to €7,298
- Trade debts -€2,631
down €2,631 (-52.8%), from €4,985 to €2,353
- Gross operating margin +€104,063
up €104,063 (+791.4%), from €13,150 to €117,213
- Taxes +€17,315
up €17,315 (+859.3%), from €2,015 to €19,330
- Depreciation +€7,748
up €7,748 (+230.7%), from €3,359 to €11,107
- Other operating charges +€5,117
up €5,117 (+196.4%), from €2,605 to €7,722
- Financial charges +€3,953
up €3,953 (+266.8%), from €1,482 to €5,434
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.
Cash bridge derived
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 | €77,768 | €155,706 | +€77,938 | +100.2% |
| Fixed assets | 21/28 | €32,108 | €67,123 | +€35,015 | +109.1% |
| Intangible fixed assets | 21 | €5,681 | €4,311 | -€1,369 | -24.1% |
| Tangible fixed assets | 22/27 | €26,067 | €62,452 | +€36,385 | +139.6% |
| Plant, machinery and equipment | 23 | €8,244 | €43,368 | +€35,123 | +426.0% |
| Furniture and vehicles | 24 | €17,823 | €19,084 | +€1,261 | +7.1% |
| Financial fixed assets | 28 | €360 | €360 | = | 0.0% |
| Current assets | 29/58 | €45,660 | €88,583 | +€42,923 | +94.0% |
| Stocks and contracts in progress | 3 | - | €29,201 | +€29,201 | |
| Stocks | 30/36 | - | €29,201 | +€29,201 | |
| Amounts receivable within one year | 40/41 | €37,052 | €44,276 | +€7,225 | +19.5% |
| Trade receivables | 40 | €19,067 | €23,946 | +€4,879 | +25.6% |
| Other amounts receivable | 41 | €17,985 | €20,331 | +€2,346 | +13.0% |
| Cash at bank and in hand | 54/58 | €5,900 | €14,737 | +€8,837 | +149.8% |
| Deferred charges and accrued income | 490/1 | €2,709 | €369 | -€2,339 | -86.4% |
| Total equity and liabilities | 10/49 | €77,768 | €155,706 | +€77,938 | +100.2% |
| Equity | 10/15 | €13,707 | €87,362 | +€73,655 | +537.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,707 | €77,362 | +€73,655 | +1986.9% |
| Amounts payable | 17/49 | €64,061 | €68,345 | +€4,284 | +6.7% |
| Amounts payable after more than one year | 17 | €14,375 | €7,077 | -€7,298 | -50.8% |
| Financial debts | 170/4 | €14,375 | €7,077 | -€7,298 | -50.8% |
| Amounts payable within one year | 42/48 | €49,686 | €61,268 | +€11,582 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €10,388 | €7,298 | -€3,090 | -29.7% |
| Financial debts | 43 | - | €1,104 | +€1,104 | |
| Credit institutions | 430/8 | - | €1,104 | +€1,104 | |
| Trade debts | 44 | €4,985 | €2,353 | -€2,631 | -52.8% |
| Suppliers | 440/4 | €4,985 | €2,353 | -€2,631 | -52.8% |
| Taxes, remuneration and social security | 45 | €2,058 | €18,358 | +€16,299 | +791.8% |
| Taxes | 450/3 | €2,058 | €18,358 | +€16,299 | +791.8% |
| Other amounts payable | 47/48 | €32,255 | €32,155 | -€100 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,359 | €11,107 | +€7,748 | +230.7% |
| Other operating charges | 640/8 | €2,605 | €7,722 | +€5,117 | +196.4% |
| Gross operating margin | 9900 | €13,150 | €117,213 | +€104,063 | +791.4% |
| Operating profit (loss) | 9901 | €7,185 | €98,383 | +€91,198 | +1269.2% |
| Financial income | 75/76B | €18 | €35 | +€17 | +91.8% |
| Recurring financial income | 75 | €18 | €35 | +€17 | +91.8% |
| Financial charges | 65/66B | €1,482 | €5,434 | +€3,953 | +266.8% |
| Recurring financial charges | 65 | €1,482 | €5,434 | +€3,953 | +266.8% |
| Profit (loss) for the period before taxes | 9903 | €5,722 | €92,984 | +€87,262 | +1525.0% |
| Income taxes | 67/77 | €2,015 | €19,330 | +€17,315 | +859.3% |
| Profit (loss) for the period | 9904 | €3,707 | €73,655 | +€69,947 | +1886.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,707 | €73,655 | +€69,947 | +1886.9% |
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 9 October 2026 via checked.be.