JB INTERIEUR: 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 INTERIEUR
Largest movements
- Cash +€10,040
up €10,040 (+114%), from €8,775 to €18,816
mainly Net result for the year (+€12,739) and Trade debts (+€5,777)
- Tangible fixed assets +€5,643
up €5,643 (+11,123%), from €51 to €5,693
of which Furniture and vehicles: +€5,693
- Receivables within one year +€3,575
up €3,575 (+105%), from €3,407 to €6,982
of which Trade receivables: +€2,702
- Profit (loss) carried forward +€12,780
up €12,780 (+32.0%), from -€39,992 to -€27,212
- Trade debts +€5,777
up €5,777 (+540%), from €1,071 to €6,847
- Tax, wage and social debts +€1,795
new in 2025: €1,795
- Other debts -€1,025
no longer reported in 2025 (was €1,025)
- Gross operating margin +€14,862
up €14,862 (+4,770%), from €312 to €15,174
- Depreciation +€928
up €928 (+355%), from €261 to €1,189
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 | €12,851 | €32,127 | +€19,276 | +150% |
| Fixed assets | 21/28 | €96 | €5,738 | +€5,643 | +5,894% |
| Tangible fixed assets | 22/27 | €51 | €5,693 | +€5,643 | +11,123% |
| Plant, machinery and equipment | 23 | €51 | - | -€51 | |
| Furniture and vehicles | 24 | - | €5,693 | +€5,693 | |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €12,755 | €26,389 | +€13,633 | +107% |
| Amounts receivable within one year | 40/41 | €3,407 | €6,982 | +€3,575 | +105% |
| Trade receivables | 40 | €1,919 | €4,621 | +€2,702 | +141% |
| Other amounts receivable | 41 | €1,488 | €2,361 | +€873 | +58.7% |
| Cash at bank and in hand | 54/58 | €8,775 | €18,816 | +€10,040 | +114% |
| Deferred charges and accrued income | 490/1 | €573 | €591 | +€18 | +3.1% |
| Total equity and liabilities | 10/49 | €12,851 | €32,127 | +€19,276 | +150% |
| Equity | 10/15 | €10,745 | €23,484 | +€12,739 | +119% |
| Contributions | 10/11 | €12,408 | €12,408 | = | 0.0% |
| Reserves | 13 | €38,329 | €38,289 | -€40 | -0.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €40 | - | -€40 | |
| Distributable reserves | 133 | €36,429 | €36,429 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,992 | -€27,212 | +€12,780 | +32.0% |
| Provisions and deferred taxes | 16 | €10 | - | -€10 | |
| Deferred taxes | 168 | €10 | - | -€10 | |
| Amounts payable | 17/49 | €2,096 | €8,643 | +€6,547 | +312% |
| Amounts payable within one year | 42/48 | €2,096 | €8,643 | +€6,547 | +312% |
| Trade debts | 44 | €1,071 | €6,847 | +€5,777 | +540% |
| Suppliers | 440/4 | €1,071 | €6,847 | +€5,777 | +540% |
| Taxes, remuneration and social security | 45 | - | €1,795 | +€1,795 | |
| Taxes | 450/3 | - | €1,795 | +€1,795 | |
| Other amounts payable | 47/48 | €1,025 | - | -€1,025 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €261 | €1,189 | +€928 | +355% |
| Other operating charges | 640/8 | €893 | €919 | +€25 | +2.8% |
| Gross operating margin | 9900 | €312 | €15,174 | +€14,862 | +4,770% |
| Operating profit (loss) | 9901 | -€843 | €13,065 | +€13,909 | |
| Financial income | 75/76B | €0 | €4 | +€4 | +14,033% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +14,033% |
| Financial charges | 65/66B | €326 | €340 | +€14 | +4.4% |
| Recurring financial charges | 65 | €326 | €340 | +€14 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,169 | €12,729 | +€13,899 | |
| Transfer from deferred taxes | 780 | €52 | €10 | -€42 | -80.6% |
| Profit (loss) for the period | 9904 | -€1,117 | €12,739 | +€13,857 | |
| Transfer from tax-exempt reserves | 789 | €208 | €40 | -€168 | -80.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€909 | €12,780 | +€13,689 |
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 15 October 2026 via checked.be.