JB & N COMMUNICATION: 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 & N COMMUNICATION
Largest movements
- Deferred charges and accrued income +€4,672
new in 2025: €4,672
- Receivables within one year +€4,117
up €4,117 (+121%), from €3,406 to €7,523
of which Trade receivables: +€4,036
- Cash +€881
up €881 (+1.7%), from €51,440 to €52,321
mainly Trade debts (+€7,693) and Net result for the year (+€3,467)
- Trade debts +€7,693
up €7,693 (+192%), from €4,007 to €11,700
- Reserves +€2,847
up €2,847 (+8.1%), from €34,974 to €37,821
- Tax, wage and social debts -€2,300
down €2,300 (-61.8%), from €3,720 to €1,420
- Other debts +€1,875
up €1,875 (+18.9%), from €9,916 to €11,790
- Gross operating margin -€13,539
down €13,539 (-66.6%), from €20,322 to €6,783
- Taxes -€4,102
down €4,102 (-67.7%), from €6,057 to €1,954
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Depreciation -€275
down €275 (-16.5%), from €1,671 to €1,396
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 | €59,313 | €68,932 | +€9,619 | +16.2% |
| Fixed assets | 21/28 | €4,467 | €4,416 | -€51 | -1.2% |
| Tangible fixed assets | 22/27 | €4,467 | €4,416 | -€51 | -1.2% |
| Furniture and vehicles | 24 | €2,568 | €2,991 | +€423 | +16.5% |
| Other tangible fixed assets | 26 | €1,899 | €1,425 | -€475 | -25.0% |
| Current assets | 29/58 | €54,846 | €64,516 | +€9,670 | +17.6% |
| Amounts receivable within one year | 40/41 | €3,406 | €7,523 | +€4,117 | +121% |
| Trade receivables | 40 | €3,406 | €7,442 | +€4,036 | +118% |
| Other amounts receivable | 41 | - | €82 | +€82 | |
| Cash at bank and in hand | 54/58 | €51,440 | €52,321 | +€881 | +1.7% |
| Deferred charges and accrued income | 490/1 | - | €4,672 | +€4,672 | |
| Total equity and liabilities | 10/49 | €59,313 | €68,932 | +€9,619 | +16.2% |
| Equity | 10/15 | €41,388 | €44,021 | +€2,634 | +6.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,974 | €37,821 | +€2,847 | +8.1% |
| Distributable reserves | 133 | €34,974 | €37,821 | +€2,847 | +8.1% |
| Profit (loss) carried forward | 14 | €214 | - | -€214 | |
| Amounts payable | 17/49 | €17,925 | €24,910 | +€6,985 | +39.0% |
| Amounts payable within one year | 42/48 | €17,925 | €24,910 | +€6,985 | +39.0% |
| Financial debts | 43 | €283 | - | -€283 | |
| Credit institutions | 430/8 | €283 | - | -€283 | |
| Trade debts | 44 | €4,007 | €11,700 | +€7,693 | +192% |
| Suppliers | 440/4 | €4,007 | €11,700 | +€7,693 | +192% |
| Taxes, remuneration and social security | 45 | €3,720 | €1,420 | -€2,300 | -61.8% |
| Taxes | 450/3 | €3,720 | €1,420 | -€2,300 | -61.8% |
| Other amounts payable | 47/48 | €9,916 | €11,790 | +€1,875 | +18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,671 | €1,396 | -€275 | -16.5% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €20,322 | €6,783 | -€13,539 | -66.6% |
| Operating profit (loss) | 9901 | €18,263 | €5,387 | -€12,876 | -70.5% |
| Financial income | 75/76B | €222 | €253 | +€30 | +13.6% |
| Recurring financial income | 75 | €222 | €253 | +€30 | +13.6% |
| Financial charges | 65/66B | €143 | €219 | +€76 | +53.1% |
| Recurring financial charges | 65 | €143 | €219 | +€76 | +53.1% |
| Profit (loss) for the period before taxes | 9903 | €18,343 | €5,421 | -€12,922 | -70.4% |
| Income taxes | 67/77 | €6,057 | €1,954 | -€4,102 | -67.7% |
| Profit (loss) for the period | 9904 | €12,286 | €3,467 | -€8,819 | -71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,286 | €3,467 | -€8,819 | -71.8% |
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 23 October 2026 via checked.be.