JB Manpower: 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 Manpower
Largest movements
- Tangible fixed assets -€2,770
down €2,770 (-27.3%), from €10,161 to €7,391
- Receivables within one year +€283
up €283 (+275.3%), from €103 to €386
- Cash +€195
up €195 (+8.7%), from €2,240 to €2,436
mainly Other debts (+€4,613) and Current portion of long-term debt (+€3,500)
- Tax, wage and social debts -€4,952
no longer reported in 2024 (was €4,952)
of which Remuneration and social security: -€4,865
- Other debts +€4,613
up €4,613 (+15.2%), from €30,315 to €34,928
- Debts after one year -€4,262
down €4,262 (-40.5%), from €10,512 to €6,249
- Current portion of long-term debt +€3,500
new in 2024: €3,500
- Profit (loss) carried forward -€1,626
down €1,626 (-4.3%), from -€37,760 to -€39,386
- Gross operating margin +€26,760
up €26,760, from -€24,687 to €2,073
- Staff costs -€3,935
no longer reported in 2024 (was €3,935)
- Financial charges -€3,163
down €3,163 (-91.5%), from €3,455 to €293
- Depreciation -€1,352
down €1,352 (-32.8%), from €4,122 to €2,770
- Other operating charges -€925
down €925 (-59.2%), from €1,562 to €637
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.
Cash bridge derived
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 | €16,186 | €13,895 | -€2,291 | -14.2% |
| Formation expenses | 20 | €607 | €607 | = | 0.0% |
| Fixed assets | 21/28 | €13,236 | €10,466 | -€2,770 | -20.9% |
| Tangible fixed assets | 22/27 | €10,161 | €7,391 | -€2,770 | -27.3% |
| Furniture and vehicles | 24 | €10,161 | €7,391 | -€2,770 | -27.3% |
| Financial fixed assets | 28 | €3,075 | €3,075 | = | 0.0% |
| Current assets | 29/58 | €2,343 | €2,821 | +€478 | +20.4% |
| Amounts receivable within one year | 40/41 | €103 | €386 | +€283 | +275.3% |
| Other amounts receivable | 41 | €103 | €386 | +€283 | +275.3% |
| Cash at bank and in hand | 54/58 | €2,240 | €2,436 | +€195 | +8.7% |
| Total equity and liabilities | 10/49 | €16,186 | €13,895 | -€2,291 | -14.2% |
| Equity | 10/15 | -€32,760 | -€34,386 | -€1,626 | -5.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,760 | -€39,386 | -€1,626 | -4.3% |
| Amounts payable | 17/49 | €48,947 | €48,281 | -€665 | -1.4% |
| Amounts payable after more than one year | 17 | €10,512 | €6,249 | -€4,262 | -40.5% |
| Financial debts | 170/4 | €10,512 | €6,249 | -€4,262 | -40.5% |
| Amounts payable within one year | 42/48 | €38,124 | €42,032 | +€3,908 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | - | €3,500 | +€3,500 | |
| Trade debts | 44 | €2,857 | €3,604 | +€747 | +26.2% |
| Suppliers | 440/4 | €2,857 | €3,604 | +€747 | +26.2% |
| Taxes, remuneration and social security | 45 | €4,952 | - | -€4,952 | |
| Taxes | 450/3 | €87 | - | -€87 | |
| Remuneration and social security | 454/9 | €4,865 | - | -€4,865 | |
| Other amounts payable | 47/48 | €30,315 | €34,928 | +€4,613 | +15.2% |
| Accrued charges and deferred income | 492/3 | €311 | - | -€311 | |
| Remuneration, social security and pensions | 62 | €3,935 | - | -€3,935 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,122 | €2,770 | -€1,352 | -32.8% |
| Other operating charges | 640/8 | €1,562 | €637 | -€925 | -59.2% |
| Gross operating margin | 9900 | -€24,687 | €2,073 | +€26,760 | |
| Operating profit (loss) | 9901 | -€34,305 | -€1,333 | +€32,972 | +96.1% |
| Financial charges | 65/66B | €3,455 | €293 | -€3,163 | -91.5% |
| Recurring financial charges | 65 | €3,455 | €293 | -€3,163 | -91.5% |
| Profit (loss) for the period before taxes | 9903 | -€37,760 | -€1,626 | +€36,134 | +95.7% |
| Profit (loss) for the period | 9904 | -€37,760 | -€1,626 | +€36,134 | +95.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,760 | -€1,626 | +€36,134 | +95.7% |
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 10 October 2026 via checked.be.