JB LEGENDARY: 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 LEGENDARY
Largest movements
- Receivables after one year -€12,000
down €12,000 (-48.0%), from €25,000 to €13,000
- Tangible fixed assets -€3,242
down €3,242 (-44.1%), from €7,345 to €4,103
of which Plant, machinery and equipment: -€1,653
- Receivables within one year -€2,851
down €2,851 (-9.4%), from €30,269 to €27,419
of which Other amounts receivable: -€5,826
- Cash +€2,527
up €2,527 (+80.8%), from €3,129 to €5,656
mainly Receivables after one year (+€12,000) and Net result for the year (+€6,418)
- Reserves -€18,582
down €18,582 (-33.6%), from €55,345 to €36,763
- Tax, wage and social debts +€1,938
up €1,938 (+23.5%), from €8,237 to €10,176
- Trade debts +€859
up €859 (+124%), from €692 to €1,551
- Gross operating margin +€4,737
up €4,737 (+31.8%), from €14,888 to €19,625
- Taxes +€2,103
up €2,103 (+43.2%), from €4,865 to €6,968
- Financial income +€936
up €936 (+1,889%), from €50 to €986
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 | €67,141 | €51,278 | -€15,863 | -23.6% |
| Fixed assets | 21/28 | €7,892 | €4,650 | -€3,242 | -41.1% |
| Tangible fixed assets | 22/27 | €7,345 | €4,103 | -€3,242 | -44.1% |
| Plant, machinery and equipment | 23 | €2,599 | €946 | -€1,653 | -63.6% |
| Furniture and vehicles | 24 | €4,745 | €3,156 | -€1,589 | -33.5% |
| Financial fixed assets | 28 | €547 | €547 | = | 0.0% |
| Current assets | 29/58 | €59,249 | €46,628 | -€12,621 | -21.3% |
| Amounts receivable after more than one year | 29 | €25,000 | €13,000 | -€12,000 | -48.0% |
| Other amounts receivable | 291 | €25,000 | €13,000 | -€12,000 | -48.0% |
| Stocks and contracts in progress | 3 | €850 | €553 | -€298 | -35.0% |
| Stocks | 30/36 | €850 | €553 | -€298 | -35.0% |
| Amounts receivable within one year | 40/41 | €30,269 | €27,419 | -€2,851 | -9.4% |
| Trade receivables | 40 | €19,308 | €22,283 | +€2,975 | +15.4% |
| Other amounts receivable | 41 | €10,961 | €5,135 | -€5,826 | -53.2% |
| Cash at bank and in hand | 54/58 | €3,129 | €5,656 | +€2,527 | +80.8% |
| Total equity and liabilities | 10/49 | €67,141 | €51,278 | -€15,863 | -23.6% |
| Equity | 10/15 | €56,845 | €38,263 | -€18,582 | -32.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €55,345 | €36,763 | -€18,582 | -33.6% |
| Distributable reserves | 133 | €55,345 | €36,763 | -€18,582 | -33.6% |
| Amounts payable | 17/49 | €10,296 | €13,015 | +€2,719 | +26.4% |
| Amounts payable within one year | 42/48 | €10,296 | €13,015 | +€2,719 | +26.4% |
| Trade debts | 44 | €692 | €1,551 | +€859 | +124% |
| Suppliers | 440/4 | €692 | €1,551 | +€859 | +124% |
| Taxes, remuneration and social security | 45 | €8,237 | €10,176 | +€1,938 | +23.5% |
| Taxes | 450/3 | €8,237 | €10,176 | +€1,938 | +23.5% |
| Other amounts payable | 47/48 | €1,366 | €1,288 | -€78 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,411 | €5,296 | -€116 | -2.1% |
| Other operating charges | 640/8 | €1,356 | €1,187 | -€170 | -12.5% |
| Gross operating margin | 9900 | €14,888 | €19,625 | +€4,737 | +31.8% |
| Operating profit (loss) | 9901 | €8,120 | €13,143 | +€5,022 | +61.8% |
| Financial income | 75/76B | €50 | €986 | +€936 | +1,889% |
| Recurring financial income | 75 | €50 | €986 | +€936 | +1,889% |
| Financial charges | 65/66B | €887 | €742 | -€145 | -16.3% |
| Recurring financial charges | 65 | €887 | €742 | -€145 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €7,283 | €13,386 | +€6,103 | +83.8% |
| Income taxes | 67/77 | €4,865 | €6,968 | +€2,103 | +43.2% |
| Profit (loss) for the period | 9904 | €2,418 | €6,418 | +€4,000 | +165% |
| Profit (loss) for the period to be appropriated | 9905 | €2,418 | €6,418 | +€4,000 | +165% |
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 31 October 2026 via checked.be.