JB ELEKTRONICS: 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 ELEKTRONICS
Largest movements
- Cash +€22,895
up €22,895 (+150.0%), from €15,267 to €38,163
mainly Depreciation (+€11,003) and Receivables within one year (+€8,610)
- Tangible fixed assets -€11,003
down €11,003 (-18.0%), from €61,011 to €50,008
- Receivables within one year -€8,610
down €8,610 (-29.0%), from €29,647 to €21,037
of which Trade receivables: -€7,219
- Deferred charges and accrued income -€3,249
down €3,249 (-84.4%), from €3,849 to €600
- Debts after one year -€10,000
down €10,000 (-32.4%), from €30,833 to €20,833
- Trade debts +€3,418
up €3,418 (+134.8%), from €2,535 to €5,953
- Reserves +€2,885
up €2,885 (+6.4%), from €45,250 to €48,135
- Profit (loss) carried forward +€2,277
up €2,277, from -€2,277 to €0
- Tax, wage and social debts +€2,043
up €2,043 (+22.4%), from €9,138 to €11,181
of which Taxes: +€2,043
- Gross operating margin +€4,245
up €4,245 (+27.4%), from €15,511 to €19,756
- Taxes +€444
up €444 (+215.1%), from €207 to €651
- Financial charges +€341
up €341 (+19.0%), from €1,791 to €2,132
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 | €117,975 | €118,008 | +€33 | 0.0% |
| Fixed assets | 21/28 | €61,011 | €50,008 | -€11,003 | -18.0% |
| Tangible fixed assets | 22/27 | €61,011 | €50,008 | -€11,003 | -18.0% |
| Furniture and vehicles | 24 | €61,011 | €50,008 | -€11,003 | -18.0% |
| Current assets | 29/58 | €56,964 | €68,000 | +€11,036 | +19.4% |
| Stocks and contracts in progress | 3 | €8,200 | €8,200 | = | 0.0% |
| Stocks | 30/36 | €8,200 | €8,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,647 | €21,037 | -€8,610 | -29.0% |
| Trade receivables | 40 | €27,854 | €20,635 | -€7,219 | -25.9% |
| Other amounts receivable | 41 | €1,793 | €402 | -€1,391 | -77.6% |
| Cash at bank and in hand | 54/58 | €15,267 | €38,163 | +€22,895 | +150.0% |
| Deferred charges and accrued income | 490/1 | €3,849 | €600 | -€3,249 | -84.4% |
| Total equity and liabilities | 10/49 | €117,975 | €118,008 | +€33 | 0.0% |
| Equity | 10/15 | €55,373 | €60,535 | +€5,162 | +9.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €45,250 | €48,135 | +€2,885 | +6.4% |
| Distributable reserves | 133 | €45,250 | €48,135 | +€2,885 | +6.4% |
| Profit (loss) carried forward | 14 | -€2,277 | €0 | +€2,277 | |
| Amounts payable | 17/49 | €62,602 | €57,473 | -€5,129 | -8.2% |
| Amounts payable after more than one year | 17 | €30,833 | €20,833 | -€10,000 | -32.4% |
| Financial debts | 170/4 | €30,833 | €20,833 | -€10,000 | -32.4% |
| Amounts payable within one year | 42/48 | €31,769 | €36,640 | +€4,871 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €2,535 | €5,953 | +€3,418 | +134.8% |
| Suppliers | 440/4 | €2,535 | €5,953 | +€3,418 | +134.8% |
| Taxes, remuneration and social security | 45 | €9,138 | €11,181 | +€2,043 | +22.4% |
| Taxes | 450/3 | €6,738 | €8,781 | +€2,043 | +30.3% |
| Remuneration and social security | 454/9 | €2,400 | €2,400 | = | 0.0% |
| Other amounts payable | 47/48 | €10,096 | €9,506 | -€590 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,862 | €11,003 | +€141 | +1.3% |
| Other operating charges | 640/8 | €858 | €809 | -€49 | -5.7% |
| Gross operating margin | 9900 | €15,511 | €19,756 | +€4,245 | +27.4% |
| Operating profit (loss) | 9901 | €3,791 | €7,944 | +€4,153 | +109.5% |
| Financial income | 75/76B | €2 | €0 | -€1 | -73.8% |
| Recurring financial income | 75 | €2 | €0 | -€1 | -73.8% |
| Financial charges | 65/66B | €1,791 | €2,132 | +€341 | +19.0% |
| Recurring financial charges | 65 | €1,791 | €2,132 | +€341 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €2,002 | €5,813 | +€3,811 | +190.4% |
| Income taxes | 67/77 | €207 | €651 | +€444 | +215.1% |
| Profit (loss) for the period | 9904 | €1,795 | €5,162 | +€3,367 | +187.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,795 | €5,162 | +€3,367 | +187.5% |
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 10 October 2026 via checked.be.