JB-I Communications: 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-I Communications
Largest movements
- Cash -€28,958
down €28,958 (-63.8%), from €45,418 to €16,460
mainly Net result for the year (-€16,841) and Trade debts (-€11,800)
- Tangible fixed assets -€6,192
down €6,192 (-42.8%), from €14,453 to €8,261
- Profit (loss) carried forward -€16,841
down €16,841 (-66.2%), from €25,455 to €8,614
- Trade debts -€11,800
down €11,800 (-98.7%), from €11,961 to €161
- Debts after one year -€3,994
down €3,994 (-22.5%), from €17,780 to €13,786
- Current portion of long-term debt -€2,242
down €2,242 (-100%), from €2,242 to €0
- Gross operating margin +€2,365
up €2,365 (+20.4%), from -€11,606 to -€9,241
- Other operating charges +€405
up €405 (+245%), from €166 to €571
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 | €60,722 | €25,730 | -€34,993 | -57.6% |
| Fixed assets | 21/28 | €14,453 | €8,261 | -€6,192 | -42.8% |
| Tangible fixed assets | 22/27 | €14,453 | €8,261 | -€6,192 | -42.8% |
| Furniture and vehicles | 24 | €14,453 | €8,261 | -€6,192 | -42.8% |
| Current assets | 29/58 | €46,269 | €17,469 | -€28,801 | -62.2% |
| Amounts receivable within one year | 40/41 | €852 | €1,009 | +€157 | +18.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €852 | €1,009 | +€157 | +18.5% |
| Cash at bank and in hand | 54/58 | €45,418 | €16,460 | -€28,958 | -63.8% |
| Total equity and liabilities | 10/49 | €60,722 | €25,730 | -€34,993 | -57.6% |
| Equity | 10/15 | €28,455 | €11,614 | -€16,841 | -59.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,455 | €8,614 | -€16,841 | -66.2% |
| Amounts payable | 17/49 | €32,268 | €14,116 | -€18,152 | -56.3% |
| Amounts payable after more than one year | 17 | €17,780 | €13,786 | -€3,994 | -22.5% |
| Financial debts | 170/4 | €17,780 | €13,786 | -€3,994 | -22.5% |
| Amounts payable within one year | 42/48 | €14,487 | €330 | -€14,158 | -97.7% |
| Current portion of amounts payable after more than one year | 42 | €2,242 | €0 | -€2,242 | -100% |
| Trade debts | 44 | €11,961 | €161 | -€11,800 | -98.7% |
| Suppliers | 440/4 | €11,961 | €161 | -€11,800 | -98.7% |
| Taxes, remuneration and social security | 45 | €156 | €136 | -€19 | -12.4% |
| Taxes | 450/3 | €137 | €136 | -€1 | -0.7% |
| Remuneration and social security | 454/9 | €18 | €0 | -€18 | -100% |
| Other amounts payable | 47/48 | €129 | €32 | -€97 | -75.3% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,192 | €6,192 | = | 0.0% |
| Other operating charges | 640/8 | €166 | €571 | +€405 | +245% |
| Gross operating margin | 9900 | -€11,606 | -€9,241 | +€2,365 | +20.4% |
| Operating profit (loss) | 9901 | -€17,963 | -€16,004 | +€1,959 | +10.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €682 | €705 | +€23 | +3.4% |
| Recurring financial charges | 65 | €682 | €705 | +€23 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,645 | -€16,709 | +€1,936 | +10.4% |
| Income taxes | 67/77 | €132 | €132 | +€0 | +0.1% |
| Profit (loss) for the period | 9904 | -€18,777 | -€16,841 | +€1,936 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,777 | -€16,841 | +€1,936 | +10.3% |
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 16 October 2026 via checked.be.