JB Interiors: 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 Interiors
Largest movements
- Cash +€42,809
up €42,809 (+14.8%), from €290,208 to €333,017
mainly Net result for the year (+€132,529) and Other debts (+€106,874)
- Tangible fixed assets -€31,507
down €31,507 (-16.8%), from €187,735 to €156,228
of which Other tangible fixed assets: -€19,953
- Stocks and contracts -€30,486
down €30,486 (-40.6%), from €75,172 to €44,686
- Receivables within one year +€8,897
up €8,897 (+223%), from €3,984 to €12,882
of which Trade receivables: +€8,096
- Other debts +€106,874
up €106,874 (+437%), from €24,449 to €131,323
- Debts after one year -€67,895
down €67,895 (-33.8%), from €200,868 to €132,973
- Reserves -€47,602
no longer reported in 2025 (was €47,602)
of which Distributable reserves: -€45,742
- Tax, wage and social debts +€15,453
up €15,453 (+85.1%), from €18,149 to €33,602
of which Taxes: +€25,685
- Advances received -€15,447
down €15,447 (-12.6%), from €122,494 to €107,047
- Gross operating margin +€44,402
up €44,402 (+13.2%), from €337,424 to €381,825
- Taxes +€34,702
up €34,702 (+23,187%), from €150 to €34,851
- Staff costs +€20,801
up €20,801 (+14.1%), from €147,442 to €168,244
- Depreciation -€15,767
down €15,767 (-31.2%), from €50,537 to €34,770
- Financial charges -€5,735
down €5,735 (-35.8%), from €16,019 to €10,283
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 | €579,257 | €569,102 | -€10,155 | -1.8% |
| Fixed assets | 21/28 | €190,035 | €158,528 | -€31,507 | -16.6% |
| Tangible fixed assets | 22/27 | €187,735 | €156,228 | -€31,507 | -16.8% |
| Furniture and vehicles | 24 | €21,149 | €9,595 | -€11,554 | -54.6% |
| Other tangible fixed assets | 26 | €166,586 | €146,633 | -€19,953 | -12.0% |
| Financial fixed assets | 28 | €2,300 | €2,300 | = | 0.0% |
| Current assets | 29/58 | €389,222 | €410,573 | +€21,352 | +5.5% |
| Stocks and contracts in progress | 3 | €75,172 | €44,686 | -€30,486 | -40.6% |
| Stocks | 30/36 | €75,172 | €44,686 | -€30,486 | -40.6% |
| Amounts receivable within one year | 40/41 | €3,984 | €12,882 | +€8,897 | +223% |
| Trade receivables | 40 | €1,960 | €10,055 | +€8,096 | +413% |
| Other amounts receivable | 41 | €2,024 | €2,826 | +€802 | +39.6% |
| Current investments | 50/53 | €19,858 | €19,989 | +€131 | +0.7% |
| Cash at bank and in hand | 54/58 | €290,208 | €333,017 | +€42,809 | +14.8% |
| Total equity and liabilities | 10/49 | €579,257 | €569,102 | -€10,155 | -1.8% |
| Equity | 10/15 | €53,802 | €6,200 | -€47,602 | -88.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €47,602 | - | -€47,602 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €45,742 | - | -€45,742 | |
| Amounts payable | 17/49 | €525,454 | €562,902 | +€37,447 | +7.1% |
| Amounts payable after more than one year | 17 | €200,868 | €132,973 | -€67,895 | -33.8% |
| Financial debts | 170/4 | €200,868 | €132,973 | -€67,895 | -33.8% |
| Amounts payable within one year | 42/48 | €324,547 | €429,888 | +€105,341 | +32.5% |
| Current portion of amounts payable after more than one year | 42 | €71,835 | €67,895 | -€3,940 | -5.5% |
| Trade debts | 44 | €87,620 | €90,021 | +€2,401 | +2.7% |
| Suppliers | 440/4 | €87,620 | €90,021 | +€2,401 | +2.7% |
| Advances received on contracts in progress | 46 | €122,494 | €107,047 | -€15,447 | -12.6% |
| Taxes, remuneration and social security | 45 | €18,149 | €33,602 | +€15,453 | +85.1% |
| Taxes | 450/3 | €7,287 | €32,971 | +€25,685 | +352% |
| Remuneration and social security | 454/9 | €10,862 | €631 | -€10,231 | -94.2% |
| Other amounts payable | 47/48 | €24,449 | €131,323 | +€106,874 | +437% |
| Accrued charges and deferred income | 492/3 | €39 | €40 | +€1 | +3.5% |
| Remuneration, social security and pensions | 62 | €147,442 | €168,244 | +€20,801 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,537 | €34,770 | -€15,767 | -31.2% |
| Other operating charges | 640/8 | €7,961 | €5,538 | -€2,423 | -30.4% |
| Gross operating margin | 9900 | €337,424 | €381,825 | +€44,402 | +13.2% |
| Operating profit (loss) | 9901 | €131,484 | €173,274 | +€41,790 | +31.8% |
| Financial income | 75/76B | €4,517 | €4,390 | -€127 | -2.8% |
| Recurring financial income | 75 | €4,517 | €4,390 | -€127 | -2.8% |
| Financial charges | 65/66B | €16,019 | €10,283 | -€5,735 | -35.8% |
| Recurring financial charges | 65 | €16,019 | €10,283 | -€5,735 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €119,982 | €167,381 | +€47,398 | +39.5% |
| Income taxes | 67/77 | €150 | €34,851 | +€34,702 | +23,187% |
| Profit (loss) for the period | 9904 | €119,832 | €132,529 | +€12,697 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €119,832 | €132,529 | +€12,697 | +10.6% |
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 24 October 2026 via checked.be.