JB Medics: 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 Medics
Largest movements
- Cash +€61,126
up €61,126 (+136%), from €44,791 to €105,917
mainly Net result for the year (+€71,031) and Depreciation (+€8,459)
- Tangible fixed assets -€8,459
down €8,459 (-21.9%), from €38,667 to €30,209
- Profit (loss) carried forward +€70,198
up €70,198 (+169%), from €41,478 to €111,676
- Other debts -€25,353
down €25,353 (-86.1%), from €29,458 to €4,105
- Tax, wage and social debts +€8,177
up €8,177 (+57.2%), from €14,300 to €22,477
- Gross operating margin +€42,601
up €42,601 (+74.4%), from €57,281 to €99,882
- Taxes +€8,177
up €8,177 (+72.9%), from €11,213 to €19,389
- Depreciation +€5,674
up €5,674 (+204%), from €2,784 to €8,459
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 | €85,762 | €138,358 | +€52,596 | +61.3% |
| Fixed assets | 21/28 | €38,667 | €30,209 | -€8,459 | -21.9% |
| Tangible fixed assets | 22/27 | €38,667 | €30,209 | -€8,459 | -21.9% |
| Furniture and vehicles | 24 | €38,667 | €30,209 | -€8,459 | -21.9% |
| Current assets | 29/58 | €47,095 | €108,149 | +€61,054 | +130% |
| Amounts receivable within one year | 40/41 | €89 | €4 | -€85 | -95.3% |
| Trade receivables | 40 | €89 | €4 | -€85 | -95.3% |
| Cash at bank and in hand | 54/58 | €44,791 | €105,917 | +€61,126 | +136% |
| Deferred charges and accrued income | 490/1 | €2,215 | €2,228 | +€14 | +0.6% |
| Total equity and liabilities | 10/49 | €85,762 | €138,358 | +€52,596 | +61.3% |
| Equity | 10/15 | €41,578 | €111,776 | +€70,198 | +169% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,478 | €111,676 | +€70,198 | +169% |
| Amounts payable | 17/49 | €44,184 | €26,582 | -€17,602 | -39.8% |
| Amounts payable within one year | 42/48 | €44,184 | €26,582 | -€17,602 | -39.8% |
| Trade debts | 44 | €426 | - | -€426 | |
| Suppliers | 440/4 | €426 | - | -€426 | |
| Taxes, remuneration and social security | 45 | €14,300 | €22,477 | +€8,177 | +57.2% |
| Taxes | 450/3 | €14,300 | €22,477 | +€8,177 | +57.2% |
| Other amounts payable | 47/48 | €29,458 | €4,105 | -€25,353 | -86.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,784 | €8,459 | +€5,674 | +204% |
| Other operating charges | 640/8 | €973 | €988 | +€15 | +1.6% |
| Gross operating margin | 9900 | €57,281 | €99,882 | +€42,601 | +74.4% |
| Operating profit (loss) | 9901 | €53,524 | €90,435 | +€36,911 | +69.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | - | €15 | +€15 | |
| Recurring financial charges | 65 | - | €15 | +€15 | |
| Profit (loss) for the period before taxes | 9903 | €53,524 | €90,420 | +€36,896 | +68.9% |
| Income taxes | 67/77 | €11,213 | €19,389 | +€8,177 | +72.9% |
| Profit (loss) for the period | 9904 | €42,311 | €71,031 | +€28,719 | +67.9% |
| Profit (loss) for the period to be appropriated | 9905 | €42,311 | €71,031 | +€28,719 | +67.9% |
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 14 October 2026 via checked.be.