JB HOME: 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 HOME
Largest movements
- Tangible fixed assets +€10,673
up €10,673 (+46.0%), from €23,208 to €33,880
of which Furniture and vehicles: +€10,673
- Receivables within one year -€6,142
down €6,142 (-16.1%), from €38,104 to €31,962
of which Trade receivables: -€8,209
- Stocks and contracts -€5,146
down €5,146 (-22.1%), from €23,259 to €18,113
- Cash -€3,584
down €3,584 (-74.3%), from €4,821 to €1,237
mainly Investment in fixed assets (net) (-€18,712) and Trade debts (-€11,813)
- Trade debts -€11,813
down €11,813 (-18.7%), from €63,249 to €51,436
- Other debts +€4,967
up €4,967 (+19.4%), from €25,586 to €30,552
- Tax, wage and social debts +€2,262
up €2,262 (+37.4%), from €6,052 to €8,314
of which Remuneration and social security: +€1,564
- Accrued charges and deferred income +€2,038
up €2,038 (+88.9%), from €2,293 to €4,331
- Profit (loss) carried forward -€1,161
down €1,161 (-16.8%), from -€6,921 to -€8,082
- Gross operating margin -€16,574
down €16,574 (-39.1%), from €42,427 to €25,854
- Write-downs +€3,750
new in 2025: €3,750
- Depreciation +€2,457
up €2,457 (+44.0%), from €5,582 to €8,039
- Other operating charges -€2,103
down €2,103 (-24.2%), from €8,695 to €6,592
- Taxes -€1,872
down €1,872 (-81.4%), from €2,300 to €428
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.
Derived cash bridge
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 | €93,258 | €89,552 | -€3,706 | -4.0% |
| Fixed assets | 21/28 | €24,208 | €34,880 | +€10,673 | +44.1% |
| Tangible fixed assets | 22/27 | €23,208 | €33,880 | +€10,673 | +46.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €23,208 | €33,880 | +€10,673 | +46.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €69,050 | €54,671 | -€14,379 | -20.8% |
| Stocks and contracts in progress | 3 | €23,259 | €18,113 | -€5,146 | -22.1% |
| Stocks | 30/36 | €23,259 | €18,113 | -€5,146 | -22.1% |
| Amounts receivable within one year | 40/41 | €38,104 | €31,962 | -€6,142 | -16.1% |
| Trade receivables | 40 | €31,904 | €23,695 | -€8,209 | -25.7% |
| Other amounts receivable | 41 | €6,200 | €8,267 | +€2,068 | +33.4% |
| Cash at bank and in hand | 54/58 | €4,821 | €1,237 | -€3,584 | -74.3% |
| Deferred charges and accrued income | 490/1 | €2,865 | €3,358 | +€493 | +17.2% |
| Total equity and liabilities | 10/49 | €93,258 | €89,552 | -€3,706 | -4.0% |
| Equity | 10/15 | -€3,921 | -€5,082 | -€1,161 | -29.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,921 | -€8,082 | -€1,161 | -16.8% |
| Amounts payable | 17/49 | €97,179 | €94,634 | -€2,545 | -2.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €94,886 | €90,303 | -€4,584 | -4.8% |
| Trade debts | 44 | €63,249 | €51,436 | -€11,813 | -18.7% |
| Suppliers | 440/4 | €63,249 | €51,436 | -€11,813 | -18.7% |
| Taxes, remuneration and social security | 45 | €6,052 | €8,314 | +€2,262 | +37.4% |
| Taxes | 450/3 | €6,052 | €6,750 | +€699 | +11.5% |
| Remuneration and social security | 454/9 | €0 | €1,564 | +€1,564 | |
| Other amounts payable | 47/48 | €25,586 | €30,552 | +€4,967 | +19.4% |
| Accrued charges and deferred income | 492/3 | €2,293 | €4,331 | +€2,038 | +88.9% |
| Turnover | 70 | €0 | - | = | |
| Non-recurring operating income | 76A | €3,916 | - | -€3,916 | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €7,378 | €7,977 | +€599 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,582 | €8,039 | +€2,457 | +44.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,750 | +€3,750 | |
| Other operating charges | 640/8 | €8,695 | €6,592 | -€2,103 | -24.2% |
| Gross operating margin | 9900 | €42,427 | €25,854 | -€16,574 | -39.1% |
| Operating profit (loss) | 9901 | €20,773 | -€504 | -€21,277 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -62.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -62.5% |
| Financial charges | 65/66B | €459 | €229 | -€230 | -50.1% |
| Recurring financial charges | 65 | €459 | €229 | -€230 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | €20,313 | -€733 | -€21,047 | |
| Income taxes | 67/77 | €2,300 | €428 | -€1,872 | -81.4% |
| Profit (loss) for the period | 9904 | €18,013 | -€1,161 | -€19,174 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,013 | -€1,161 | -€19,174 |
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 29 October 2026 via checked.be.