JB MARKET: what changed
JB MARKET
Largest movements
- Stocks and contracts -€56,783
down €56,783 (-72.5%), from €78,284 to €21,502
- Cash +€21,650
up €21,650 (+98.5%), from €21,974 to €43,624
mainly Stocks and contracts (+€56,783) and Tax, wage and social debts (+€27,601)
- Tangible fixed assets -€5,671
down €5,671 (-24.8%), from €22,902 to €17,231
- Receivables within one year -€4,481
down €4,481 (-31.1%), from €14,388 to €9,908
of which Other amounts receivable: -€5,017
- Trade debts -€83,668
down €83,668 (-69.7%), from €120,005 to €36,336
- Tax, wage and social debts +€27,601
up €27,601 (+64.2%), from €42,992 to €70,593
of which Remuneration and social security: +€25,120
- Profit (loss) carried forward +€13,058
up €13,058 (+28.0%), from -€46,698 to -€33,640
- Other debts -€2,274
down €2,274 (-100%), from €2,274 to €0
- Turnover -€758,051
no longer reported in 2024 (was €758,051)
- Purchases and services -€650,484
no longer reported in 2024 (was €650,484)
- Gross operating margin +€43,828
up €43,828 (+40.7%), from €107,567 to €151,395
- Staff costs +€7,995
up €7,995 (+7.4%), from €107,454 to €115,449
- Taxes +€7,969
new in 2024: €7,969
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €137,548 | €92,265 | -€45,284 | -32.9% |
| Fixed assets | 21/28 | €22,902 | €17,231 | -€5,671 | -24.8% |
| Tangible fixed assets | 22/27 | €22,902 | €17,231 | -€5,671 | -24.8% |
| Land and buildings | 22 | €2,115 | €1,526 | -€589 | -27.8% |
| Plant, machinery and equipment | 23 | €14,756 | €12,487 | -€2,269 | -15.4% |
| Furniture and vehicles | 24 | €5,321 | €2,941 | -€2,380 | -44.7% |
| Other tangible fixed assets | 26 | €710 | €277 | -€433 | -61.0% |
| Current assets | 29/58 | €114,646 | €75,033 | -€39,613 | -34.6% |
| Stocks and contracts in progress | 3 | €78,284 | €21,502 | -€56,783 | -72.5% |
| Stocks | 30/36 | €78,284 | €21,502 | -€56,783 | -72.5% |
| Amounts receivable within one year | 40/41 | €14,388 | €9,908 | -€4,481 | -31.1% |
| Trade receivables | 40 | €660 | €1,196 | +€536 | +81.2% |
| Other amounts receivable | 41 | €13,728 | €8,711 | -€5,017 | -36.5% |
| Cash at bank and in hand | 54/58 | €21,974 | €43,624 | +€21,650 | +98.5% |
| Total equity and liabilities | 10/49 | €137,548 | €92,265 | -€45,284 | -32.9% |
| Equity | 10/15 | -€27,722 | -€14,664 | +€13,058 | +47.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €376 | €376 | = | 0.0% |
| Non-distributable reserves | 130/1 | €376 | €376 | = | 0.0% |
| Reserves not available under the articles | 1311 | €376 | €376 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,698 | -€33,640 | +€13,058 | +28.0% |
| Amounts payable | 17/49 | €165,270 | €106,929 | -€58,341 | -35.3% |
| Amounts payable within one year | 42/48 | €165,270 | €106,929 | -€58,341 | -35.3% |
| Trade debts | 44 | €120,005 | €36,336 | -€83,668 | -69.7% |
| Suppliers | 440/4 | €120,005 | €36,336 | -€83,668 | -69.7% |
| Taxes, remuneration and social security | 45 | €42,992 | €70,593 | +€27,601 | +64.2% |
| Taxes | 450/3 | €5,894 | €8,375 | +€2,481 | +42.1% |
| Remuneration and social security | 454/9 | €37,098 | €62,218 | +€25,120 | +67.7% |
| Other amounts payable | 47/48 | €2,274 | €0 | -€2,274 | -100% |
| Turnover | 70 | €758,051 | - | -€758,051 | |
| Goods, raw materials, services and sundry goods | 60/61 | €650,484 | - | -€650,484 | |
| Remuneration, social security and pensions | 62 | €107,454 | €115,449 | +€7,995 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,682 | €5,671 | -€11 | -0.2% |
| Other operating charges | 640/8 | €10,393 | €8,016 | -€2,376 | -22.9% |
| Gross operating margin | 9900 | €107,567 | €151,395 | +€43,828 | +40.7% |
| Operating profit (loss) | 9901 | -€15,961 | €22,259 | +€38,220 | |
| Financial income | 75/76B | - | €110 | +€110 | |
| Recurring financial income | 75 | - | €110 | +€110 | |
| Financial charges | 65/66B | €1,709 | €1,341 | -€368 | -21.5% |
| Recurring financial charges | 65 | €1,709 | €1,341 | -€368 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,670 | €21,027 | +€38,698 | |
| Income taxes | 67/77 | - | €7,969 | +€7,969 | |
| Profit (loss) for the period | 9904 | -€17,670 | €13,058 | +€30,728 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,670 | €13,058 | +€30,728 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.