JB Fixing: what changed
JB Fixing
Largest movements
- Tangible fixed assets +€68,346
up €68,346 (+579%), from €11,800 to €80,146
of which Furniture and vehicles: +€67,789
- Cash -€46,400
down €46,400 (-76.8%), from €60,416 to €14,016
mainly Investment in fixed assets (net) (-€84,093) and Contributions, distributions and other (-€40,000)
- Current investments +€24,975
up €24,975 (+73.2%), from €34,138 to €59,113
- Receivables within one year +€21,958
up €21,958 (+30.9%), from €71,023 to €92,981
of which Trade receivables: +€22,043
- Deferred charges and accrued income -€18,517
down €18,517 (-98.2%), from €18,854 to €337
- Reserves +€36,366
up €36,366 (+23.2%), from €156,671 to €193,037
- Tax, wage and social debts +€12,233
up €12,233 (+695%), from €1,760 to €13,993
- Other debts +€3,056
up €3,056 (+9.7%), from €31,388 to €34,444
- Gross operating margin +€31,882
up €31,882 (+31.8%), from €100,389 to €132,271
- Financial charges +€16,278
up €16,278 (+992%), from €1,641 to €17,919
- Depreciation +€12,838
up €12,838 (+441%), from €2,908 to €15,747
- Taxes +€4,191
up €4,191 (+20.6%), from €20,319 to €24,510
- Financial income +€2,224
up €2,224 (+356%), from €625 to €2,848
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 | €196,230 | €246,593 | +€50,363 | +25.7% |
| Fixed assets | 21/28 | €11,800 | €80,146 | +€68,346 | +579% |
| Tangible fixed assets | 22/27 | €11,800 | €80,146 | +€68,346 | +579% |
| Plant, machinery and equipment | 23 | - | €1,291 | +€1,291 | |
| Furniture and vehicles | 24 | €8,372 | €76,161 | +€67,789 | +810% |
| Other tangible fixed assets | 26 | €3,427 | €2,694 | -€734 | -21.4% |
| Current assets | 29/58 | €184,431 | €166,448 | -€17,983 | -9.8% |
| Amounts receivable within one year | 40/41 | €71,023 | €92,981 | +€21,958 | +30.9% |
| Trade receivables | 40 | €70,938 | €92,981 | +€22,043 | +31.1% |
| Other amounts receivable | 41 | €85 | €0 | -€85 | -100% |
| Current investments | 50/53 | €34,138 | €59,113 | +€24,975 | +73.2% |
| Cash at bank and in hand | 54/58 | €60,416 | €14,016 | -€46,400 | -76.8% |
| Deferred charges and accrued income | 490/1 | €18,854 | €337 | -€18,517 | -98.2% |
| Total equity and liabilities | 10/49 | €196,230 | €246,593 | +€50,363 | +25.7% |
| Equity | 10/15 | €159,671 | €196,037 | +€36,366 | +22.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €156,671 | €193,037 | +€36,366 | +23.2% |
| Distributable reserves | 133 | €156,671 | €193,037 | +€36,366 | +23.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €36,559 | €50,556 | +€13,997 | +38.3% |
| Amounts payable within one year | 42/48 | €36,559 | €50,556 | +€13,997 | +38.3% |
| Trade debts | 44 | €3,410 | €2,118 | -€1,292 | -37.9% |
| Suppliers | 440/4 | €3,410 | €2,118 | -€1,292 | -37.9% |
| Taxes, remuneration and social security | 45 | €1,760 | €13,993 | +€12,233 | +695% |
| Taxes | 450/3 | €1,760 | €13,993 | +€12,233 | +695% |
| Other amounts payable | 47/48 | €31,388 | €34,444 | +€3,056 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,908 | €15,747 | +€12,838 | +441% |
| Other operating charges | 640/8 | €563 | €577 | +€14 | +2.5% |
| Gross operating margin | 9900 | €100,389 | €132,271 | +€31,882 | +31.8% |
| Operating profit (loss) | 9901 | €96,917 | €115,947 | +€19,030 | +19.6% |
| Financial income | 75/76B | €625 | €2,848 | +€2,224 | +356% |
| Recurring financial income | 75 | €625 | €2,848 | +€2,224 | +356% |
| Financial charges | 65/66B | €1,641 | €17,919 | +€16,278 | +992% |
| Recurring financial charges | 65 | €1,641 | €17,919 | +€16,278 | +992% |
| Profit (loss) for the period before taxes | 9903 | €95,901 | €100,876 | +€4,975 | +5.2% |
| Income taxes | 67/77 | €20,319 | €24,510 | +€4,191 | +20.6% |
| Profit (loss) for the period | 9904 | €75,582 | €76,366 | +€784 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €75,582 | €76,366 | +€784 | +1.0% |
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.