JB Elektro: 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 Elektro
Largest movements
- Cash -€35,795
down €35,795 (-76.3%), from €46,926 to €11,130
mainly Trade debts (-€21,631) and Receivables within one year (-€15,081)
- Receivables within one year +€15,081
up €15,081 (+56.3%), from €26,764 to €41,845
of which Trade receivables: +€23,471
- Tangible fixed assets +€1,769
up €1,769 (+41.9%), from €4,226 to €5,995
of which Furniture and vehicles: +€2,724
- Stocks and contracts +€1,654
up €1,654 (+18.7%), from €8,846 to €10,500
- Trade debts -€21,631
down €21,631 (-45.9%), from €47,100 to €25,469
- Other debts +€1,968
up €1,968 (+12.7%), from €15,499 to €17,467
- Tax, wage and social debts +€1,284
up €1,284 (+31.6%), from €4,060 to €5,344
- Gross operating margin -€16,642
down €16,642 (-70.7%), from €23,525 to €6,883
- Other operating charges -€2,269
down €2,269 (-74.9%), from €3,028 to €759
- Depreciation -€2,149
down €2,149 (-40.2%), from €5,345 to €3,196
- Financial charges -€1,538
down €1,538 (-58.7%), from €2,619 to €1,081
- Taxes -€1,361
down €1,361 (-43.3%), from €3,144 to €1,784
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,248 | €69,470 | -€17,778 | -20.4% |
| Fixed assets | 21/28 | €4,226 | €5,995 | +€1,769 | +41.9% |
| Tangible fixed assets | 22/27 | €4,226 | €5,995 | +€1,769 | +41.9% |
| Plant, machinery and equipment | 23 | €955 | €0 | -€955 | -100% |
| Furniture and vehicles | 24 | €3,271 | €5,995 | +€2,724 | +83.3% |
| Current assets | 29/58 | €83,022 | €63,475 | -€19,547 | -23.5% |
| Stocks and contracts in progress | 3 | €8,846 | €10,500 | +€1,654 | +18.7% |
| Stocks | 30/36 | €8,846 | €10,500 | +€1,654 | +18.7% |
| Amounts receivable within one year | 40/41 | €26,764 | €41,845 | +€15,081 | +56.3% |
| Trade receivables | 40 | €13,377 | €36,848 | +€23,471 | +175% |
| Other amounts receivable | 41 | €13,387 | €4,997 | -€8,390 | -62.7% |
| Cash at bank and in hand | 54/58 | €46,926 | €11,130 | -€35,795 | -76.3% |
| Deferred charges and accrued income | 490/1 | €487 | €0 | -€487 | -100% |
| Total equity and liabilities | 10/49 | €87,248 | €69,470 | -€17,778 | -20.4% |
| Equity | 10/15 | €19,827 | €19,900 | +€74 | +0.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,827 | €14,900 | +€74 | +0.5% |
| Distributable reserves | 133 | €14,827 | €14,900 | +€74 | +0.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €67,422 | €49,570 | -€17,851 | -26.5% |
| Amounts payable within one year | 42/48 | €66,659 | €48,279 | -€18,379 | -27.6% |
| Trade debts | 44 | €47,100 | €25,469 | -€21,631 | -45.9% |
| Suppliers | 440/4 | €47,100 | €25,469 | -€21,631 | -45.9% |
| Taxes, remuneration and social security | 45 | €4,060 | €5,344 | +€1,284 | +31.6% |
| Taxes | 450/3 | €4,060 | €5,344 | +€1,284 | +31.6% |
| Other amounts payable | 47/48 | €15,499 | €17,467 | +€1,968 | +12.7% |
| Accrued charges and deferred income | 492/3 | €763 | €1,291 | +€528 | +69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,345 | €3,196 | -€2,149 | -40.2% |
| Other operating charges | 640/8 | €3,028 | €759 | -€2,269 | -74.9% |
| Gross operating margin | 9900 | €23,525 | €6,883 | -€16,642 | -70.7% |
| Operating profit (loss) | 9901 | €15,152 | €2,928 | -€12,224 | -80.7% |
| Financial income | 75/76B | €39 | €9 | -€29 | -75.9% |
| Recurring financial income | 75 | €39 | €9 | -€29 | -75.9% |
| Financial charges | 65/66B | €2,619 | €1,081 | -€1,538 | -58.7% |
| Recurring financial charges | 65 | €2,619 | €1,081 | -€1,538 | -58.7% |
| Profit (loss) for the period before taxes | 9903 | €12,572 | €1,857 | -€10,715 | -85.2% |
| Income taxes | 67/77 | €3,144 | €1,784 | -€1,361 | -43.3% |
| Profit (loss) for the period | 9904 | €9,428 | €74 | -€9,354 | -99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,428 | €74 | -€9,354 | -99.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.