JB MANAGEMENT SNC: 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 SNC
Largest movements
- Receivables within one year -€33,042
down €33,042 (-52.1%), from €63,400 to €30,358
of which Other amounts receivable: -€35,034
- Cash -€22,103
down €22,103 (-35.8%), from €61,755 to €39,652
mainly Contributions, distributions and other (-€86,221) and Debts after one year (-€10,160)
- Tangible fixed assets -€17,090
down €17,090 (-37.9%), from €45,055 to €27,965
of which Furniture and vehicles: -€15,663
- Profit (loss) carried forward -€71,219
down €71,219 (-100.0%), from €71,222 to €3
- Other debts +€11,386
up €11,386 (+27.7%), from €41,114 to €52,500
- Debts after one year -€10,160
down €10,160 (-37.4%), from €27,157 to €16,996
- Trade debts -€2,548
no longer reported in 2026 (was €2,548)
- Financial charges -€38,307
down €38,307 (-96.0%), from €39,891 to €1,583
of which Non-recurring financial charges: -€37,827
- Taxes +€4,864
up €4,864 (+92.1%), from €5,283 to €10,148
- Gross operating margin -€470
down €470 (-1.0%), from €45,100 to €44,630
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,168 | €104,942 | -€72,226 | -40.8% |
| Fixed assets | 21/28 | €51,655 | €34,565 | -€17,090 | -33.1% |
| Tangible fixed assets | 22/27 | €45,055 | €27,965 | -€17,090 | -37.9% |
| Furniture and vehicles | 24 | €39,357 | €23,694 | -€15,663 | -39.8% |
| Other tangible fixed assets | 26 | €5,697 | €4,270 | -€1,427 | -25.0% |
| Financial fixed assets | 28 | €6,600 | €6,600 | = | 0.0% |
| Current assets | 29/58 | €125,514 | €70,378 | -€55,136 | -43.9% |
| Amounts receivable within one year | 40/41 | €63,400 | €30,358 | -€33,042 | -52.1% |
| Trade receivables | 40 | €10,495 | €12,487 | +€1,992 | +19.0% |
| Other amounts receivable | 41 | €52,905 | €17,871 | -€35,034 | -66.2% |
| Cash at bank and in hand | 54/58 | €61,755 | €39,652 | -€22,103 | -35.8% |
| Deferred charges and accrued income | 490/1 | €358 | €368 | +€9 | +2.6% |
| Total equity and liabilities | 10/49 | €177,168 | €104,942 | -€72,226 | -40.8% |
| Equity | 10/15 | €89,822 | €18,603 | -€71,219 | -79.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,222 | €3 | -€71,219 | -100.0% |
| Amounts payable | 17/49 | €87,346 | €86,340 | -€1,007 | -1.2% |
| Amounts payable after more than one year | 17 | €27,157 | €16,996 | -€10,160 | -37.4% |
| Financial debts | 170/4 | €27,157 | €16,996 | -€10,160 | -37.4% |
| Amounts payable within one year | 42/48 | €58,490 | €67,743 | +€9,254 | +15.8% |
| Current portion of amounts payable after more than one year | 42 | €9,738 | €10,160 | +€423 | +4.3% |
| Trade debts | 44 | €2,548 | - | -€2,548 | |
| Suppliers | 440/4 | €2,548 | - | -€2,548 | |
| Taxes, remuneration and social security | 45 | €5,090 | €5,083 | -€8 | -0.1% |
| Taxes | 450/3 | €5,090 | €5,083 | -€8 | -0.1% |
| Other amounts payable | 47/48 | €41,114 | €52,500 | +€11,386 | +27.7% |
| Accrued charges and deferred income | 492/3 | €1,700 | €1,600 | -€100 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,164 | €17,090 | -€74 | -0.4% |
| Other operating charges | 640/8 | €1,160 | €1,047 | -€113 | -9.7% |
| Gross operating margin | 9900 | €45,100 | €44,630 | -€470 | -1.0% |
| Operating profit (loss) | 9901 | €26,777 | €26,493 | -€283 | -1.1% |
| Financial income | 75/76B | €578 | €239 | -€338 | -58.6% |
| Recurring financial income | 75 | €578 | €239 | -€338 | -58.6% |
| Financial charges | 65/66B | €39,891 | €1,583 | -€38,307 | -96.0% |
| Recurring financial charges | 65 | €2,064 | €1,583 | -€481 | -23.3% |
| Non-recurring financial charges | 66B | €37,827 | - | -€37,827 | |
| Profit (loss) for the period before taxes | 9903 | -€12,536 | €25,149 | +€37,686 | |
| Income taxes | 67/77 | €5,283 | €10,148 | +€4,864 | +92.1% |
| Profit (loss) for the period | 9904 | -€17,820 | €15,002 | +€32,821 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,820 | €15,002 | +€32,821 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.