JB Communication: what changed
Two fiscal 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 Communication
Largest movements
- Cash -€28,826
down €28,826 (-51.2%), from €56,329 to €27,503
mainly Other debts (-€20,000) and Receivables within one year (-€13,334)
- Receivables within one year +€13,334
up €13,334 (+153.9%), from €8,663 to €21,998
of which Trade receivables: +€18,086
- Tangible fixed assets -€5,054
down €5,054 (-24.4%), from €20,739 to €15,686
- Other debts -€20,000
down €20,000 (-98.4%), from €20,325 to €325
- Debts after one year -€5,318
down €5,318 (-40.2%), from €13,241 to €7,922
- Profit (loss) carried forward +€3,375
up €3,375 (+7.6%), from €44,488 to €47,863
- Trade debts +€1,399
up €1,399 (+138.6%), from €1,009 to €2,407
- Gross operating margin -€2,416
down €2,416 (-13.4%), from €18,073 to €15,657
- Taxes -€1,100
down €1,100 (-27.1%), from €4,060 to €2,960
- Financial charges -€217
down €217 (-21.7%), from €1,003 to €786
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 | €87,164 | €66,836 | -€20,328 | -23.3% |
| Fixed assets | 21/28 | €21,102 | €16,049 | -€5,054 | -23.9% |
| Tangible fixed assets | 22/27 | €20,739 | €15,686 | -€5,054 | -24.4% |
| Furniture and vehicles | 24 | €20,739 | €15,686 | -€5,054 | -24.4% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €66,062 | €50,787 | -€15,275 | -23.1% |
| Amounts receivable within one year | 40/41 | €8,663 | €21,998 | +€13,334 | +153.9% |
| Trade receivables | 40 | €1,029 | €19,115 | +€18,086 | +1758.5% |
| Other amounts receivable | 41 | €7,635 | €2,883 | -€4,752 | -62.2% |
| Cash at bank and in hand | 54/58 | €56,329 | €27,503 | -€28,826 | -51.2% |
| Deferred charges and accrued income | 490/1 | €1,069 | €1,286 | +€217 | +20.3% |
| Total equity and liabilities | 10/49 | €87,164 | €66,836 | -€20,328 | -23.3% |
| Equity | 10/15 | €47,488 | €50,863 | +€3,375 | +7.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,488 | €47,863 | +€3,375 | +7.6% |
| Amounts payable | 17/49 | €39,677 | €15,973 | -€23,703 | -59.7% |
| Amounts payable after more than one year | 17 | €13,241 | €7,922 | -€5,318 | -40.2% |
| Financial debts | 170/4 | €13,241 | €7,922 | -€5,318 | -40.2% |
| Amounts payable within one year | 42/48 | €26,436 | €8,051 | -€18,385 | -69.5% |
| Current portion of amounts payable after more than one year | 42 | €5,102 | €5,318 | +€216 | +4.2% |
| Trade debts | 44 | €1,009 | €2,407 | +€1,399 | +138.6% |
| Suppliers | 440/4 | €1,009 | €2,407 | +€1,399 | +138.6% |
| Other amounts payable | 47/48 | €20,325 | €325 | -€20,000 | -98.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,304 | €7,284 | -€21 | -0.3% |
| Other operating charges | 640/8 | €1,223 | €1,252 | +€29 | +2.3% |
| Gross operating margin | 9900 | €18,073 | €15,657 | -€2,416 | -13.4% |
| Operating profit (loss) | 9901 | €9,545 | €7,121 | -€2,424 | -25.4% |
| Financial income | 75/76B | €4 | €0 | -€4 | -98.5% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -98.5% |
| Financial charges | 65/66B | €1,003 | €786 | -€217 | -21.7% |
| Recurring financial charges | 65 | €1,003 | €786 | -€217 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €8,546 | €6,335 | -€2,211 | -25.9% |
| Income taxes | 67/77 | €4,060 | €2,960 | -€1,100 | -27.1% |
| Profit (loss) for the period | 9904 | €4,486 | €3,375 | -€1,111 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,486 | €3,375 | -€1,111 | -24.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.