JB Motors: 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 Motors
Largest movements
- Receivables within one year -€17,703
down €17,703 (-23.0%), from €76,865 to €59,162
of which Trade receivables: -€14,400
- Debts after one year -€16,512
down €16,512 (-46.0%), from €35,916 to €19,404
- Tax, wage and social debts -€1,602
down €1,602 (-90.8%), from €1,764 to €162
- Financial charges -€4,418
down €4,418 (-58.2%), from €7,592 to €3,174
- Financial income -€2,849
no longer reported in 2025 (was €2,849)
- Gross operating margin -€1,233
down €1,233 (-24.6%), from €5,003 to €3,770
- Taxes +€93
up €93 (+135%), from €69 to €162
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 | €125,497 | €107,817 | -€17,680 | -14.1% |
| Current assets | 29/58 | €125,497 | €107,817 | -€17,680 | -14.1% |
| Stocks and contracts in progress | 3 | €48,393 | €48,393 | = | 0.0% |
| Stocks | 30/36 | €48,393 | €48,393 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €76,865 | €59,162 | -€17,703 | -23.0% |
| Trade receivables | 40 | €35,900 | €21,500 | -€14,400 | -40.1% |
| Other amounts receivable | 41 | €40,965 | €37,662 | -€3,303 | -8.1% |
| Cash at bank and in hand | 54/58 | €239 | €262 | +€23 | +9.5% |
| Total equity and liabilities | 10/49 | €125,497 | €107,817 | -€17,680 | -14.1% |
| Equity | 10/15 | €87,817 | €88,250 | +€434 | +0.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €37,817 | €38,250 | +€434 | +1.1% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €32,817 | €33,250 | +€434 | +1.3% |
| Amounts payable | 17/49 | €37,680 | €19,566 | -€18,114 | -48.1% |
| Amounts payable after more than one year | 17 | €35,916 | €19,404 | -€16,512 | -46.0% |
| Financial debts | 170/4 | €35,916 | €19,404 | -€16,512 | -46.0% |
| Amounts payable within one year | 42/48 | €1,764 | €162 | -€1,602 | -90.8% |
| Taxes, remuneration and social security | 45 | €1,764 | €162 | -€1,602 | -90.8% |
| Taxes | 450/3 | €1,764 | €162 | -€1,602 | -90.8% |
| Gross operating margin | 9900 | €5,003 | €3,770 | -€1,233 | -24.6% |
| Operating profit (loss) | 9901 | €5,003 | €3,770 | -€1,233 | -24.6% |
| Financial income | 75/76B | €2,849 | - | -€2,849 | |
| Recurring financial income | 75 | €2,849 | - | -€2,849 | |
| Financial charges | 65/66B | €7,592 | €3,174 | -€4,418 | -58.2% |
| Recurring financial charges | 65 | €7,592 | €3,174 | -€4,418 | -58.2% |
| Profit (loss) for the period before taxes | 9903 | €259 | €596 | +€337 | +130% |
| Income taxes | 67/77 | €69 | €162 | +€93 | +135% |
| Profit (loss) for the period | 9904 | €190 | €434 | +€244 | +128% |
| Profit (loss) for the period to be appropriated | 9905 | €190 | €434 | +€244 | +128% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.