JB Innovation: what changed
JB Innovation
Largest movements
- Current investments +€25,000
new in 2025: €25,000
- Cash -€22,656
down €22,656 (-40.2%), from €56,333 to €33,677
mainly Current investments (-€25,000) and Tax, wage and social debts (-€8,158)
- Receivables within one year -€9,280
down €9,280 (-83.6%), from €11,102 to €1,822
of which Trade receivables: -€11,102
- Other debts +€8,396
up €8,396 (+1,145%), from €733 to €9,129
- Tax, wage and social debts -€8,158
no longer reported in 2025 (was €8,158)
- Reserves -€7,012
down €7,012 (-11.3%), from €61,795 to €54,782
- Gross operating margin -€37,160
down €37,160 (-86.8%), from €42,800 to €5,640
- Taxes -€12,405
down €12,405 (-92.0%), from €13,485 to €1,080
- Depreciation +€675
up €675 (+1,204%), from €56 to €731
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 | €73,115 | €65,986 | -€7,130 | -9.8% |
| Fixed assets | 21/28 | €3,234 | €2,503 | -€731 | -22.6% |
| Tangible fixed assets | 22/27 | €3,234 | €2,503 | -€731 | -22.6% |
| Plant, machinery and equipment | 23 | €1,269 | €938 | -€331 | -26.1% |
| Furniture and vehicles | 24 | €1,965 | €1,565 | -€400 | -20.3% |
| Current assets | 29/58 | €69,882 | €63,483 | -€6,399 | -9.2% |
| Amounts receivable within one year | 40/41 | €11,102 | €1,822 | -€9,280 | -83.6% |
| Trade receivables | 40 | €11,102 | - | -€11,102 | |
| Other amounts receivable | 41 | - | €1,822 | +€1,822 | |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €56,333 | €33,677 | -€22,656 | -40.2% |
| Deferred charges and accrued income | 490/1 | €2,447 | €2,984 | +€538 | +22.0% |
| Total equity and liabilities | 10/49 | €73,115 | €65,986 | -€7,130 | -9.8% |
| Equity | 10/15 | €63,795 | €56,782 | -€7,012 | -11.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €61,795 | €54,782 | -€7,012 | -11.3% |
| Distributable reserves | 133 | €61,795 | €54,782 | -€7,012 | -11.3% |
| Amounts payable | 17/49 | €9,321 | €9,204 | -€117 | -1.3% |
| Amounts payable within one year | 42/48 | €9,099 | €9,204 | +€105 | +1.1% |
| Trade debts | 44 | €208 | €74 | -€134 | -64.3% |
| Suppliers | 440/4 | €208 | €74 | -€134 | -64.3% |
| Taxes, remuneration and social security | 45 | €8,158 | - | -€8,158 | |
| Taxes | 450/3 | €8,158 | - | -€8,158 | |
| Other amounts payable | 47/48 | €733 | €9,129 | +€8,396 | +1,145% |
| Accrued charges and deferred income | 492/3 | €222 | - | -€222 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56 | €731 | +€675 | +1,204% |
| Other operating charges | 640/8 | €738 | €379 | -€358 | -48.6% |
| Gross operating margin | 9900 | €42,800 | €5,640 | -€37,160 | -86.8% |
| Operating profit (loss) | 9901 | €42,006 | €4,530 | -€37,476 | -89.2% |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.8% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.8% |
| Financial charges | 65/66B | €3,247 | €2,944 | -€303 | -9.3% |
| Recurring financial charges | 65 | €3,247 | €2,944 | -€303 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €38,764 | €1,586 | -€37,178 | -95.9% |
| Income taxes | 67/77 | €13,485 | €1,080 | -€12,405 | -92.0% |
| Profit (loss) for the period | 9904 | €25,279 | €506 | -€24,773 | -98.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,279 | €506 | -€24,773 | -98.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.