JB Lier: 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 Lier
Largest movements
- Tangible fixed assets -€11,173
down €11,173 (-14.8%), from €75,499 to €64,326
of which Other tangible fixed assets: -€8,700
- Receivables within one year +€11,129
new in 2024: €11,129
- Cash +€1,307
new in 2024: €1,307
mainly Trade debts (+€34,549) and Depreciation (+€11,173)
- Trade debts +€34,549
up €34,549 (+5,081%), from €680 to €35,229
- Profit (loss) carried forward -€26,295
down €26,295 (-115%), from -€22,804 to -€49,099
- Other debts -€5,087
down €5,087 (-5.8%), from €87,812 to €82,725
- Tax, wage and social debts -€1,462
down €1,462 (-15.8%), from €9,255 to €7,792
of which Remuneration and social security: -€1,982
- Staff costs +€94,696
up €94,696 (+189%), from €50,036 to €144,732
- Gross operating margin +€62,086
up €62,086 (+89.1%), from €69,673 to €131,758
- Financial income -€1,508
no longer reported in 2024 (was €1,508)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,984 | €80,508 | +€1,524 | +1.9% |
| Fixed assets | 21/28 | €78,984 | €67,811 | -€11,173 | -14.1% |
| Tangible fixed assets | 22/27 | €75,499 | €64,326 | -€11,173 | -14.8% |
| Plant, machinery and equipment | 23 | €9,999 | €7,526 | -€2,473 | -24.7% |
| Other tangible fixed assets | 26 | €65,500 | €56,800 | -€8,700 | -13.3% |
| Financial fixed assets | 28 | €3,485 | €3,485 | = | 0.0% |
| Current assets | 29/58 | - | €12,697 | +€12,697 | |
| Amounts receivable within one year | 40/41 | - | €11,129 | +€11,129 | |
| Other amounts receivable | 41 | - | €11,129 | +€11,129 | |
| Cash at bank and in hand | 54/58 | - | €1,307 | +€1,307 | |
| Deferred charges and accrued income | 490/1 | - | €260 | +€260 | |
| Total equity and liabilities | 10/49 | €78,984 | €80,508 | +€1,524 | +1.9% |
| Equity | 10/15 | -€20,944 | -€47,239 | -€26,295 | -126% |
| Contributions | 10/11 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,804 | -€49,099 | -€26,295 | -115% |
| Amounts payable | 17/49 | €99,928 | €127,747 | +€27,819 | +27.8% |
| Amounts payable within one year | 42/48 | €99,928 | €127,747 | +€27,819 | +27.8% |
| Financial debts | 43 | €2,181 | €2,000 | -€181 | -8.3% |
| Credit institutions | 430/8 | €181 | - | -€181 | |
| Other loans | 439 | €2,000 | €2,000 | = | 0.0% |
| Trade debts | 44 | €680 | €35,229 | +€34,549 | +5,081% |
| Suppliers | 440/4 | €680 | €35,229 | +€34,549 | +5,081% |
| Taxes, remuneration and social security | 45 | €9,255 | €7,792 | -€1,462 | -15.8% |
| Taxes | 450/3 | €1,786 | €2,305 | +€519 | +29.1% |
| Remuneration and social security | 454/9 | €7,469 | €5,488 | -€1,982 | -26.5% |
| Other amounts payable | 47/48 | €87,812 | €82,725 | -€5,087 | -5.8% |
| Remuneration, social security and pensions | 62 | €50,036 | €144,732 | +€94,696 | +189% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,674 | €11,173 | +€499 | +4.7% |
| Other operating charges | 640/8 | - | €831 | +€831 | |
| Gross operating margin | 9900 | €69,673 | €131,758 | +€62,086 | +89.1% |
| Operating profit (loss) | 9901 | €8,963 | -€24,978 | -€33,941 | |
| Financial income | 75/76B | €1,508 | - | -€1,508 | |
| Recurring financial income | 75 | €1,508 | - | -€1,508 | |
| Financial charges | 65/66B | €428 | €1,317 | +€889 | +208% |
| Recurring financial charges | 65 | €428 | €1,317 | +€889 | +208% |
| Profit (loss) for the period before taxes | 9903 | €10,042 | -€26,295 | -€36,337 | |
| Profit (loss) for the period | 9904 | €10,042 | -€26,295 | -€36,337 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,042 | -€26,295 | -€36,337 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.