JB-management: 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-management
Largest movements
- Tangible fixed assets +€14,991
new in 2025: €14,991
of which Furniture and vehicles: +€13,992
- Receivables within one year +€10,551
up €10,551 (+562%), from €1,876 to €12,427
of which Trade receivables: +€8,409
- Cash +€9,945
up €9,945 (+612%), from €1,624 to €11,569
mainly Trade debts (+€15,090) and Tax, wage and social debts (+€11,026)
- Trade debts +€15,090
up €15,090 (+1,246%), from €1,211 to €16,301
- Tax, wage and social debts +€11,026
new in 2025: €11,026
of which Taxes: +€7,276
- Reserves +€8,924
new in 2025: €8,924
- Profit (loss) carried forward +€711
up €711, from -€711 to €0
- Gross operating margin +€16,141
up €16,141, from -€606 to €15,535
- Taxes +€3,805
new in 2025: €3,805
- Depreciation +€1,869
new in 2025: €1,869
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 | €3,500 | €39,251 | +€35,751 | +1,021% |
| Fixed assets | 21/28 | - | €14,991 | +€14,991 | |
| Tangible fixed assets | 22/27 | - | €14,991 | +€14,991 | |
| Plant, machinery and equipment | 23 | - | €998 | +€998 | |
| Furniture and vehicles | 24 | - | €13,992 | +€13,992 | |
| Current assets | 29/58 | €3,500 | €24,260 | +€20,760 | +593% |
| Amounts receivable within one year | 40/41 | €1,876 | €12,427 | +€10,551 | +562% |
| Trade receivables | 40 | €1,876 | €10,285 | +€8,409 | +448% |
| Other amounts receivable | 41 | - | €2,142 | +€2,142 | |
| Cash at bank and in hand | 54/58 | €1,624 | €11,569 | +€9,945 | +612% |
| Deferred charges and accrued income | 490/1 | - | €264 | +€264 | |
| Total equity and liabilities | 10/49 | €3,500 | €39,251 | +€35,751 | +1,021% |
| Equity | 10/15 | €2,289 | €11,924 | +€9,635 | +421% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €8,924 | +€8,924 | |
| Distributable reserves | 133 | - | €8,924 | +€8,924 | |
| Profit (loss) carried forward | 14 | -€711 | €0 | +€711 | |
| Amounts payable | 17/49 | €1,211 | €27,327 | +€26,115 | +2,156% |
| Amounts payable within one year | 42/48 | €1,211 | €27,327 | +€26,115 | +2,156% |
| Trade debts | 44 | €1,211 | €16,301 | +€15,090 | +1,246% |
| Suppliers | 440/4 | €1,211 | €16,301 | +€15,090 | +1,246% |
| Taxes, remuneration and social security | 45 | - | €11,026 | +€11,026 | |
| Taxes | 450/3 | - | €7,276 | +€7,276 | |
| Remuneration and social security | 454/9 | - | €3,750 | +€3,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,869 | +€1,869 | |
| Other operating charges | 640/8 | €106 | €236 | +€130 | +123% |
| Gross operating margin | 9900 | -€606 | €15,535 | +€16,141 | |
| Operating profit (loss) | 9901 | -€711 | €13,430 | +€14,142 | |
| Financial income | 75/76B | - | €50 | +€50 | |
| Recurring financial income | 75 | - | €50 | +€50 | |
| Financial charges | 65/66B | - | €40 | +€40 | |
| Recurring financial charges | 65 | - | €40 | +€40 | |
| Profit (loss) for the period before taxes | 9903 | -€711 | €13,440 | +€14,152 | |
| Income taxes | 67/77 | - | €3,805 | +€3,805 | |
| Profit (loss) for the period | 9904 | -€711 | €9,635 | +€10,347 | |
| Profit (loss) for the period to be appropriated | 9905 | -€711 | €9,635 | +€10,347 |
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 16 October 2026 via checked.be.