JB One: 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 One
Largest movements
- Cash +€36,808
up €36,808 (+225%), from €16,385 to €53,193
mainly Net result for the year (+€37,770) and Tax, wage and social debts (+€11,948)
- Receivables within one year +€6,279
up €6,279 (+118%), from €5,333 to €11,612
of which Trade receivables: +€10,888
- Tangible fixed assets +€3,898
up €3,898 (+104%), from €3,738 to €7,636
of which Land and buildings: +€5,743
- Reserves +€30,274
new in 2025: €30,274
- Trade debts -€14,323
no longer reported in 2025 (was €14,323)
- Tax, wage and social debts +€11,948
up €11,948 (+197%), from €6,058 to €18,007
of which Taxes: +€13,948
- Other debts +€10,991
up €10,991 (+974%), from €1,128 to €12,119
- Profit (loss) carried forward +€7,496
no longer reported in 2025 (was -€7,496)
- Gross operating margin +€48,764
up €48,764 (+497%), from €9,804 to €58,568
- Taxes +€13,476
up €13,476 (+332%), from €4,058 to €17,535
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 | €26,614 | €73,217 | +€46,603 | +175% |
| Fixed assets | 21/28 | €3,738 | €7,636 | +€3,898 | +104% |
| Tangible fixed assets | 22/27 | €3,738 | €7,636 | +€3,898 | +104% |
| Land and buildings | 22 | - | €5,743 | +€5,743 | |
| Plant, machinery and equipment | 23 | €942 | €697 | -€246 | -26.1% |
| Furniture and vehicles | 24 | €2,796 | €1,197 | -€1,599 | -57.2% |
| Current assets | 29/58 | €22,876 | €65,581 | +€42,705 | +187% |
| Amounts receivable within one year | 40/41 | €5,333 | €11,612 | +€6,279 | +118% |
| Trade receivables | 40 | €724 | €11,612 | +€10,888 | +1,504% |
| Other amounts receivable | 41 | €4,609 | - | -€4,609 | |
| Cash at bank and in hand | 54/58 | €16,385 | €53,193 | +€36,808 | +225% |
| Deferred charges and accrued income | 490/1 | €1,158 | €775 | -€382 | -33.0% |
| Total equity and liabilities | 10/49 | €26,614 | €73,217 | +€46,603 | +175% |
| Equity | 10/15 | €5,104 | €42,874 | +€37,770 | +740% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | - | €30,274 | +€30,274 | |
| Distributable reserves | 133 | - | €30,274 | +€30,274 | |
| Profit (loss) carried forward | 14 | -€7,496 | - | +€7,496 | |
| Amounts payable | 17/49 | €21,510 | €30,343 | +€8,833 | +41.1% |
| Amounts payable within one year | 42/48 | €21,510 | €30,126 | +€8,616 | +40.1% |
| Trade debts | 44 | €14,323 | - | -€14,323 | |
| Suppliers | 440/4 | €14,323 | - | -€14,323 | |
| Taxes, remuneration and social security | 45 | €6,058 | €18,007 | +€11,948 | +197% |
| Taxes | 450/3 | €4,058 | €18,007 | +€13,948 | +344% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €1,128 | €12,119 | +€10,991 | +974% |
| Accrued charges and deferred income | 492/3 | - | €217 | +€217 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,952 | €2,408 | +€456 | +23.4% |
| Other operating charges | 640/8 | €1,166 | €706 | -€460 | -39.5% |
| Gross operating margin | 9900 | €9,804 | €58,568 | +€48,764 | +497% |
| Operating profit (loss) | 9901 | €6,686 | €55,454 | +€48,768 | +729% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €504 | €150 | -€354 | -70.3% |
| Recurring financial charges | 65 | €504 | €150 | -€354 | -70.3% |
| Profit (loss) for the period before taxes | 9903 | €6,183 | €55,304 | +€49,122 | +795% |
| Income taxes | 67/77 | €4,058 | €17,535 | +€13,476 | +332% |
| Profit (loss) for the period | 9904 | €2,124 | €37,770 | +€35,646 | +1,678% |
| Profit (loss) for the period to be appropriated | 9905 | €2,124 | €37,770 | +€35,646 | +1,678% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.