JB-COOLING: what changed
JB-COOLING
Largest movements
- Receivables within one year -€25,277
down €25,277 (-59.0%), from €42,808 to €17,531
of which Trade receivables: -€20,814
- Stocks and contracts +€12,587
up €12,587 (+76.5%), from €16,452 to €29,040
- Cash +€6,580
up €6,580 (+109%), from €6,028 to €12,608
mainly Receivables within one year (+€25,277) and Net result for the year (+€3,037)
- Tangible fixed assets -€1,560
down €1,560 (-91.4%), from €1,706 to €146
of which Furniture and vehicles: -€1,375
- Deferred charges and accrued income -€1,043
down €1,043 (-77.9%), from €1,339 to €296
- Trade debts -€8,468
down €8,468 (-32.7%), from €25,869 to €17,401
- Reserves -€1,841
down €1,841 (-5.6%), from €33,038 to €31,197
- Other debts +€1,587
up €1,587 (+180%), from €882 to €2,469
- Gross operating margin -€25,248
down €25,248 (-72.0%), from €35,067 to €9,819
- Write-downs -€6,985
down €6,985 (-100%), from €6,985 to €0
- Taxes -€3,947
down €3,947 (-74.6%), from €5,288 to €1,341
- Financial charges -€1,093
down €1,093 (-32.3%), from €3,386 to €2,292
- Financial income -€982
down €982 (-60.1%), from €1,635 to €653
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 | €68,576 | €60,196 | -€8,380 | -12.2% |
| Fixed assets | 21/28 | €1,948 | €721 | -€1,227 | -63.0% |
| Tangible fixed assets | 22/27 | €1,706 | €146 | -€1,560 | -91.4% |
| Plant, machinery and equipment | 23 | €216 | €31 | -€185 | -85.5% |
| Furniture and vehicles | 24 | €1,490 | €115 | -€1,375 | -92.3% |
| Financial fixed assets | 28 | €242 | €575 | +€333 | +138% |
| Current assets | 29/58 | €66,628 | €59,475 | -€7,153 | -10.7% |
| Stocks and contracts in progress | 3 | €16,452 | €29,040 | +€12,587 | +76.5% |
| Stocks | 30/36 | €16,452 | €29,040 | +€12,587 | +76.5% |
| Amounts receivable within one year | 40/41 | €42,808 | €17,531 | -€25,277 | -59.0% |
| Trade receivables | 40 | €35,812 | €14,998 | -€20,814 | -58.1% |
| Other amounts receivable | 41 | €6,996 | €2,533 | -€4,463 | -63.8% |
| Cash at bank and in hand | 54/58 | €6,028 | €12,608 | +€6,580 | +109% |
| Deferred charges and accrued income | 490/1 | €1,339 | €296 | -€1,043 | -77.9% |
| Total equity and liabilities | 10/49 | €68,576 | €60,196 | -€8,380 | -12.2% |
| Equity | 10/15 | €35,538 | €33,697 | -€1,841 | -5.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €33,038 | €31,197 | -€1,841 | -5.6% |
| Distributable reserves | 133 | €33,038 | €31,197 | -€1,841 | -5.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,037 | €26,499 | -€6,539 | -19.8% |
| Amounts payable within one year | 42/48 | €33,037 | €26,499 | -€6,539 | -19.8% |
| Trade debts | 44 | €25,869 | €17,401 | -€8,468 | -32.7% |
| Suppliers | 440/4 | €25,869 | €17,401 | -€8,468 | -32.7% |
| Taxes, remuneration and social security | 45 | €6,286 | €6,628 | +€342 | +5.4% |
| Taxes | 450/3 | €6,286 | €6,628 | +€342 | +5.4% |
| Other amounts payable | 47/48 | €882 | €2,469 | +€1,587 | +180% |
| Non-recurring operating income | 76A | €17 | €0 | -€17 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,445 | €1,560 | +€115 | +7.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,985 | €0 | -€6,985 | -100% |
| Other operating charges | 640/8 | €2,058 | €2,242 | +€183 | +8.9% |
| Gross operating margin | 9900 | €35,067 | €9,819 | -€25,248 | -72.0% |
| Operating profit (loss) | 9901 | €24,578 | €6,017 | -€18,561 | -75.5% |
| Financial income | 75/76B | €1,635 | €653 | -€982 | -60.1% |
| Recurring financial income | 75 | €1,635 | €653 | -€982 | -60.1% |
| Financial charges | 65/66B | €3,386 | €2,292 | -€1,093 | -32.3% |
| Recurring financial charges | 65 | €3,386 | €2,292 | -€1,093 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €22,827 | €4,378 | -€18,450 | -80.8% |
| Income taxes | 67/77 | €5,288 | €1,341 | -€3,947 | -74.6% |
| Profit (loss) for the period | 9904 | €17,540 | €3,037 | -€14,503 | -82.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,540 | €3,037 | -€14,503 | -82.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.