JB INVEST: what changed
What changed
JB INVEST
NACE 56.301, Cafés and bars
filed annual accounts (NBB)
Net result for the year
-€87,090
2024 · -€13,417-€73,673
Equity
-€156,764
2024 · -€69,674-€87,090
Cash
€10,424
2024 · €117+€10,307
Balance sheet total
€1.5m
2024 · €972,461+€519,159
Largest movements
Assets
- Tangible fixed assets +€380,041
up €380,041 (+40.1%), from €946,640 to €1.3m
of which Land and buildings: +€331,333
- Receivables within one year +€120,073
up €120,073 (+591%), from €20,322 to €140,394
of which Trade receivables: +€105,985
Equity and liabilities
- Other debts +€250,546
up €250,546 (+53.2%), from €471,190 to €721,735
- Debts after one year +€225,696
up €225,696 (+42.1%), from €535,764 to €761,460
- Trade debts +€120,155
up €120,155, from €0 to €120,155
- Profit (loss) carried forward -€87,090
down €87,090 (-117%), from -€74,674 to -€161,764
Income statement
- Gross operating margin -€28,515
down €28,515 (-51.2%), from €55,659 to €27,144
- Depreciation +€18,093
up €18,093 (+46.2%), from €39,175 to €57,268
- Financial charges +€15,678
up €15,678 (+55.5%), from €28,246 to €43,924
- Staff costs +€11,334
new in 2025: €11,334
- Other operating charges +€999
up €999 (+44.3%), from €2,256 to €3,255
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.
Result 2024
-€13,417
Gross operating margin
-€28,515
Staff costs
-€11,334
Depreciation
-€18,093
Other operating charges
-€999
Financial income
+€945
Financial charges
-€15,678
Result 2025
-€87,090
raises the resultlowers the result
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.
From operations
+€212,802
Investment
-€437,072
Financing
+€234,578
Cash 2024
€117
From operations (derived)
+€212,802
Net result for the year
-€87,090
Depreciation
+€57,268
Stocks and contracts
-€12,860
Receivables within one year
-€120,073
Deferred charges and accrued income
+€3,884
Trade debts
+€120,155
Tax, wage and social debts
+€971
Other debts
+€250,546
Investment (derived)
-€437,072
Investment in fixed assets (net)
-€437,072
Financing
+€234,578
Debts after one year
+€225,696
Current portion of long-term debt
+€8,882
Cash 2025
€10,424
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €972,461 | €1,491,620 | +€519,159 | +53.4% |
| Formation expenses | 20 | €572 | €335 | -€237 | -41.4% |
| Fixed assets | 21/28 | €946,640 | €1,326,681 | +€380,041 | +40.1% |
| Tangible fixed assets | 22/27 | €946,640 | €1,326,681 | +€380,041 | +40.1% |
| Land and buildings | 22 | €945,850 | €1,277,183 | +€331,333 | +35.0% |
| Plant, machinery and equipment | 23 | €790 | €36,386 | +€35,595 | +4,504% |
| Furniture and vehicles | 24 | - | €13,112 | +€13,112 | |
| Current assets | 29/58 | €25,249 | €164,604 | +€139,355 | +552% |
| Stocks and contracts in progress | 3 | - | €12,860 | +€12,860 | |
| Stocks | 30/36 | - | €12,860 | +€12,860 | |
| Amounts receivable within one year | 40/41 | €20,322 | €140,394 | +€120,073 | +591% |
| Trade receivables | 40 | €20,322 | €126,307 | +€105,985 | +522% |
| Other amounts receivable | 41 | - | €14,087 | +€14,087 | |
| Cash at bank and in hand | 54/58 | €117 | €10,424 | +€10,307 | +8,787% |
| Deferred charges and accrued income | 490/1 | €4,810 | €926 | -€3,884 | -80.8% |
| Total equity and liabilities | 10/49 | €972,461 | €1,491,620 | +€519,159 | +53.4% |
| Equity | 10/15 | -€69,674 | -€156,764 | -€87,090 | -125% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,674 | -€161,764 | -€87,090 | -117% |
| Amounts payable | 17/49 | €1,042,135 | €1,648,384 | +€606,249 | +58.2% |
| Amounts payable after more than one year | 17 | €535,764 | €761,460 | +€225,696 | +42.1% |
| Financial debts | 170/4 | €535,764 | €761,460 | +€225,696 | +42.1% |
| Amounts payable within one year | 42/48 | €506,371 | €886,924 | +€380,553 | +75.2% |
| Current portion of amounts payable after more than one year | 42 | €34,242 | €43,123 | +€8,882 | +25.9% |
| Trade debts | 44 | €0 | €120,155 | +€120,155 | |
| Suppliers | 440/4 | €0 | €120,155 | +€120,155 | |
| Taxes, remuneration and social security | 45 | €940 | €1,911 | +€971 | +103% |
| Taxes | 450/3 | €940 | €0 | -€940 | -100% |
| Remuneration and social security | 454/9 | - | €1,911 | +€1,911 | |
| Other amounts payable | 47/48 | €471,190 | €721,735 | +€250,546 | +53.2% |
| Remuneration, social security and pensions | 62 | - | €11,334 | +€11,334 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,175 | €57,268 | +€18,093 | +46.2% |
| Other operating charges | 640/8 | €2,256 | €3,255 | +€999 | +44.3% |
| Gross operating margin | 9900 | €55,659 | €27,144 | -€28,515 | -51.2% |
| Operating profit (loss) | 9901 | €14,227 | -€44,713 | -€58,941 | |
| Financial income | 75/76B | €602 | €1,547 | +€945 | +157% |
| Recurring financial income | 75 | €602 | €1,547 | +€945 | +157% |
| Financial charges | 65/66B | €28,246 | €43,924 | +€15,678 | +55.5% |
| Recurring financial charges | 65 | €28,246 | €43,924 | +€15,678 | +55.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,417 | -€87,090 | -€73,673 | -549% |
| Profit (loss) for the period | 9904 | -€13,417 | -€87,090 | -€73,673 | -549% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,417 | -€87,090 | -€73,673 | -549% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.