JB Holding: 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 Holding
Largest movements
- Receivables within one year -€2,763
down €2,763 (-21.3%), from €12,943 to €10,180
- Cash -€457
down €457 (-79.9%), from €572 to €115
mainly Net result for the year (-€2,662) and Accrued charges and deferred income (-€1,450)
- Financial fixed assets -€246
no longer reported in 2024 (was €246)
- Profit (loss) carried forward -€2,662
down €2,662 (-39.9%), from €6,677 to €4,015
- Accrued charges and deferred income -€1,450
no longer reported in 2024 (was €1,450)
- Other debts +€1,400
new in 2024: €1,400
- Trade debts -€753
no longer reported in 2024 (was €753)
- Gross operating margin -€16,713
down €16,713, from €14,759 to -€1,954
- Staff costs -€7,000
no longer reported in 2024 (was €7,000)
- Other operating charges -€357
down €357 (-36.1%), from €987 to €631
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 | €13,761 | €10,295 | -€3,465 | -25.2% |
| Fixed assets | 21/28 | €246 | - | -€246 | |
| Financial fixed assets | 28 | €246 | - | -€246 | |
| Current assets | 29/58 | €13,515 | €10,295 | -€3,219 | -23.8% |
| Amounts receivable within one year | 40/41 | €12,943 | €10,180 | -€2,763 | -21.3% |
| Other amounts receivable | 41 | €12,943 | €10,180 | -€2,763 | -21.3% |
| Cash at bank and in hand | 54/58 | €572 | €115 | -€457 | -79.9% |
| Total equity and liabilities | 10/49 | €13,761 | €10,295 | -€3,465 | -25.2% |
| Equity | 10/15 | €6,727 | €4,065 | -€2,662 | -39.6% |
| Contributions | 10/11 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,677 | €4,015 | -€2,662 | -39.9% |
| Amounts payable | 17/49 | €7,033 | €6,230 | -€803 | -11.4% |
| Amounts payable within one year | 42/48 | €5,583 | €6,230 | +€647 | +11.6% |
| Trade debts | 44 | €753 | - | -€753 | |
| Suppliers | 440/4 | €753 | - | -€753 | |
| Taxes, remuneration and social security | 45 | €4,830 | €4,830 | = | 0.0% |
| Taxes | 450/3 | €4,830 | €4,830 | = | 0.0% |
| Other amounts payable | 47/48 | - | €1,400 | +€1,400 | |
| Accrued charges and deferred income | 492/3 | €1,450 | - | -€1,450 | |
| Remuneration, social security and pensions | 62 | €7,000 | - | -€7,000 | |
| Other operating charges | 640/8 | €987 | €631 | -€357 | -36.1% |
| Gross operating margin | 9900 | €14,759 | -€1,954 | -€16,713 | |
| Operating profit (loss) | 9901 | €6,772 | -€2,584 | -€9,356 | |
| Financial charges | 65/66B | €95 | €78 | -€16 | -17.4% |
| Recurring financial charges | 65 | €95 | €78 | -€16 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €6,677 | -€2,662 | -€9,340 | |
| Profit (loss) for the period | 9904 | €6,677 | -€2,662 | -€9,340 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,677 | -€2,662 | -€9,340 |
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 25 October 2026 via checked.be.