JB IT Services: what changed
Two fiscal 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 IT Services
Largest movements
- Cash +€37,343
up €37,343 (+90.4%), from €41,316 to €78,659
mainly Net result for the year (+€41,371) and Tax, wage and social debts (+€3,038)
- Receivables within one year +€3,776
up €3,776 (+43.7%), from €8,644 to €12,419
of which Trade receivables: +€3,775
- Tangible fixed assets +€1,311
up €1,311 (+21.2%), from €6,181 to €7,492
of which Plant, machinery and equipment: +€1,878
- Reserves +€40,538
up €40,538 (+121.5%), from €33,370 to €73,907
- Tax, wage and social debts +€3,038
up €3,038 (+18.5%), from €16,395 to €19,432
of which Taxes: +€3,032
- Gross operating margin +€11,923
up €11,923 (+27.1%), from €44,011 to €55,934
- Taxes +€2,143
up €2,143 (+23.9%), from €8,951 to €11,094
- Depreciation +€1,431
up €1,431 (+930.6%), from €154 to €1,584
- Financial charges +€1,053
up €1,053 (+155.5%), from €677 to €1,731
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.
Cash bridge derived
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 | €56,141 | €99,411 | +€43,269 | +77.1% |
| Fixed assets | 21/28 | €6,181 | €7,492 | +€1,311 | +21.2% |
| Tangible fixed assets | 22/27 | €6,181 | €7,492 | +€1,311 | +21.2% |
| Plant, machinery and equipment | 23 | €577 | €2,455 | +€1,878 | +325.5% |
| Other tangible fixed assets | 26 | €5,604 | €5,037 | -€567 | -10.1% |
| Current assets | 29/58 | €49,960 | €91,919 | +€41,959 | +84.0% |
| Amounts receivable within one year | 40/41 | €8,644 | €12,419 | +€3,776 | +43.7% |
| Trade receivables | 40 | €8,639 | €12,415 | +€3,775 | +43.7% |
| Other amounts receivable | 41 | €4 | €5 | +€0 | +11.7% |
| Cash at bank and in hand | 54/58 | €41,316 | €78,659 | +€37,343 | +90.4% |
| Deferred charges and accrued income | 490/1 | - | €840 | +€840 | |
| Total equity and liabilities | 10/49 | €56,141 | €99,411 | +€43,269 | +77.1% |
| Equity | 10/15 | €36,370 | €76,907 | +€40,538 | +111.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,370 | €73,907 | +€40,538 | +121.5% |
| Distributable reserves | 133 | €33,370 | €73,907 | +€40,538 | +121.5% |
| Amounts payable | 17/49 | €19,772 | €22,503 | +€2,732 | +13.8% |
| Amounts payable within one year | 42/48 | €19,583 | €22,503 | +€2,920 | +14.9% |
| Trade debts | 44 | €40 | €820 | +€779 | +1943.4% |
| Suppliers | 440/4 | €40 | €820 | +€779 | +1943.4% |
| Taxes, remuneration and social security | 45 | €16,395 | €19,432 | +€3,038 | +18.5% |
| Taxes | 450/3 | €14,238 | €17,269 | +€3,032 | +21.3% |
| Remuneration and social security | 454/9 | €2,157 | €2,163 | +€6 | +0.3% |
| Other amounts payable | 47/48 | €3,148 | €2,251 | -€897 | -28.5% |
| Accrued charges and deferred income | 492/3 | €189 | - | -€189 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €154 | €1,584 | +€1,431 | +930.6% |
| Other operating charges | 640/8 | - | €155 | +€155 | |
| Gross operating margin | 9900 | €44,011 | €55,934 | +€11,923 | +27.1% |
| Operating profit (loss) | 9901 | €43,857 | €54,195 | +€10,338 | +23.6% |
| Financial charges | 65/66B | €677 | €1,731 | +€1,053 | +155.5% |
| Recurring financial charges | 65 | €677 | €1,731 | +€1,053 | +155.5% |
| Profit (loss) for the period before taxes | 9903 | €43,180 | €52,464 | +€9,284 | +21.5% |
| Income taxes | 67/77 | €8,951 | €11,094 | +€2,143 | +23.9% |
| Profit (loss) for the period | 9904 | €34,229 | €41,371 | +€7,142 | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,229 | €41,371 | +€7,142 | +20.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.