JB-Electrics: what changed
JB-Electrics
Largest movements
- Receivables within one year -€31,153
down €31,153 (-31.5%), from €98,958 to €67,805
of which Trade receivables: -€27,383
- Tangible fixed assets +€26,917
up €26,917 (+98.1%), from €27,427 to €54,344
of which Furniture and vehicles: +€25,212
- Cash +€4,671
up €4,671 (+13.5%), from €34,567 to €39,238
mainly Receivables within one year (+€31,153) and Debts after one year (+€17,855)
- Stocks and contracts +€3,525
up €3,525 (+7.4%), from €47,456 to €50,981
of which Stocks: +€3,525
- Trade debts -€22,890
down €22,890 (-32.2%), from €71,114 to €48,223
- Debts after one year +€17,855
up €17,855 (+263%), from €6,792 to €24,646
- Tax, wage and social debts -€9,405
down €9,405 (-42.3%), from €22,248 to €12,843
of which Remuneration and social security: -€6,036
- Other debts +€7,346
up €7,346 (+10.5%), from €70,080 to €77,427
- Current portion of long-term debt +€7,315
up €7,315 (+238%), from €3,068 to €10,384
- Write-downs -€24,519
down €24,519, from €0 to -€24,519
- Other operating charges +€24,227
up €24,227 (+701%), from €3,457 to €27,684
- Gross operating margin -€13,998
down €13,998 (-8.7%), from €160,867 to €146,869
- Staff costs -€11,115
down €11,115 (-8.0%), from €138,959 to €127,844
- Depreciation +€1,643
up €1,643 (+23.5%), from €6,986 to €8,629
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 | €211,030 | €214,990 | +€3,959 | +1.9% |
| Fixed assets | 21/28 | €27,427 | €54,344 | +€26,917 | +98.1% |
| Tangible fixed assets | 22/27 | €27,427 | €54,344 | +€26,917 | +98.1% |
| Land and buildings | 22 | €12,688 | €15,573 | +€2,885 | +22.7% |
| Plant, machinery and equipment | 23 | €3,721 | €2,540 | -€1,181 | -31.7% |
| Furniture and vehicles | 24 | €11,018 | €36,230 | +€25,212 | +229% |
| Current assets | 29/58 | €183,603 | €160,646 | -€22,957 | -12.5% |
| Stocks and contracts in progress | 3 | €47,456 | €50,981 | +€3,525 | +7.4% |
| Stocks | 30/36 | €47,456 | €50,981 | +€3,525 | +7.4% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €98,958 | €67,805 | -€31,153 | -31.5% |
| Trade receivables | 40 | €84,179 | €56,797 | -€27,383 | -32.5% |
| Other amounts receivable | 41 | €14,779 | €11,008 | -€3,771 | -25.5% |
| Cash at bank and in hand | 54/58 | €34,567 | €39,238 | +€4,671 | +13.5% |
| Deferred charges and accrued income | 490/1 | €2,622 | €2,622 | = | 0.0% |
| Total equity and liabilities | 10/49 | €211,030 | €214,990 | +€3,959 | +1.9% |
| Equity | 10/15 | €37,729 | €41,466 | +€3,738 | +9.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,529 | €35,266 | +€3,738 | +11.9% |
| Distributable reserves | 133 | €31,529 | €35,266 | +€3,738 | +11.9% |
| Amounts payable | 17/49 | €173,302 | €173,523 | +€222 | +0.1% |
| Amounts payable after more than one year | 17 | €6,792 | €24,646 | +€17,855 | +263% |
| Financial debts | 170/4 | €6,792 | €24,646 | +€17,855 | +263% |
| Amounts payable within one year | 42/48 | €166,510 | €148,877 | -€17,633 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €3,068 | €10,384 | +€7,315 | +238% |
| Trade debts | 44 | €71,114 | €48,223 | -€22,890 | -32.2% |
| Suppliers | 440/4 | €71,114 | €48,223 | -€22,890 | -32.2% |
| Taxes, remuneration and social security | 45 | €22,248 | €12,843 | -€9,405 | -42.3% |
| Taxes | 450/3 | €5,189 | €1,821 | -€3,368 | -64.9% |
| Remuneration and social security | 454/9 | €17,058 | €11,022 | -€6,036 | -35.4% |
| Other amounts payable | 47/48 | €70,080 | €77,427 | +€7,346 | +10.5% |
| Remuneration, social security and pensions | 62 | €138,959 | €127,844 | -€11,115 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,986 | €8,629 | +€1,643 | +23.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€24,519 | -€24,519 | |
| Other operating charges | 640/8 | €3,457 | €27,684 | +€24,227 | +701% |
| Gross operating margin | 9900 | €160,867 | €146,869 | -€13,998 | -8.7% |
| Operating profit (loss) | 9901 | €11,466 | €7,232 | -€4,234 | -36.9% |
| Financial income | 75/76B | €0 | €112 | +€112 | +1,122,800% |
| Recurring financial income | 75 | €0 | €112 | +€112 | +1,122,800% |
| Financial charges | 65/66B | €3,595 | €2,038 | -€1,557 | -43.3% |
| Recurring financial charges | 65 | €3,595 | €2,038 | -€1,557 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | €7,870 | €5,306 | -€2,564 | -32.6% |
| Income taxes | 67/77 | €254 | €1,569 | +€1,315 | +518% |
| Profit (loss) for the period | 9904 | €7,617 | €3,738 | -€3,879 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,617 | €3,738 | -€3,879 | -50.9% |
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 2 November 2026 via checked.be.