JB Plates: 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 Plates
Largest movements
- Tangible fixed assets +€2.2m
up €2.2m (+100.8%), from €2.1m to €4.3m
of which Plant, machinery and equipment: +€1.6m
- Receivables within one year -€239,811
down €239,811 (-17.3%), from €1.4m to €1.1m
of which Trade receivables: -€406,533
- Debts after one year +€1.2m
up €1.2m (+180.4%), from €683,840 to €1.9m
- Other debts +€864,084
up €864,084 (+46354.0%), from €1,864 to €865,948
- Trade debts -€727,707
down €727,707 (-50.3%), from €1.4m to €718,531
- Current portion of long-term debt +€420,615
up €420,615 (+112.8%), from €372,875 to €793,490
- Reserves +€301,402
up €301,402 (+41.4%), from €728,640 to €1.0m
- Gross operating margin +€453,225
up €453,225 (+38.1%), from €1.2m to €1.6m
- Depreciation +€303,897
up €303,897 (+44.2%), from €687,118 to €991,015
- Financial charges +€86,640
up €86,640 (+116.0%), from €74,690 to €161,330
- Other operating charges +€19,842
up €19,842 (+3523.5%), from €563 to €20,405
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.
Cash bridge derived
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 | €3,601,637 | €5,487,140 | +€1.9m | +52.4% |
| Fixed assets | 21/28 | €2,137,028 | €4,289,414 | +€2.2m | +100.7% |
| Tangible fixed assets | 22/27 | €2,135,528 | €4,287,644 | +€2.2m | +100.8% |
| Plant, machinery and equipment | 23 | €2,122,218 | €3,742,176 | +€1.6m | +76.3% |
| Furniture and vehicles | 24 | €13,310 | €545,468 | +€532,157 | +3998.1% |
| Financial fixed assets | 28 | €1,500 | €1,770 | +€270 | +18.0% |
| Current assets | 29/58 | €1,464,609 | €1,197,726 | -€266,883 | -18.2% |
| Amounts receivable within one year | 40/41 | €1,382,583 | €1,142,772 | -€239,811 | -17.3% |
| Trade receivables | 40 | €1,230,803 | €824,270 | -€406,533 | -33.0% |
| Other amounts receivable | 41 | €151,780 | €318,502 | +€166,722 | +109.8% |
| Cash at bank and in hand | 54/58 | €82,026 | €54,954 | -€27,072 | -33.0% |
| Total equity and liabilities | 10/49 | €3,601,637 | €5,487,140 | +€1.9m | +52.4% |
| Equity | 10/15 | €738,640 | €1,040,041 | +€301,402 | +40.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €728,640 | €1,030,041 | +€301,402 | +41.4% |
| Distributable reserves | 133 | €728,640 | €1,030,041 | +€301,402 | +41.4% |
| Amounts payable | 17/49 | €2,862,998 | €4,447,098 | +€1.6m | +55.3% |
| Amounts payable after more than one year | 17 | €683,840 | €1,917,734 | +€1.2m | +180.4% |
| Financial debts | 170/4 | €683,840 | €1,917,734 | +€1.2m | +180.4% |
| Amounts payable within one year | 42/48 | €2,179,158 | €2,529,365 | +€350,207 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €372,875 | €793,490 | +€420,615 | +112.8% |
| Financial debts | 43 | €274,174 | €94,044 | -€180,131 | -65.7% |
| Credit institutions | 430/8 | €274,174 | €94,044 | -€180,131 | -65.7% |
| Trade debts | 44 | €1,446,237 | €718,531 | -€727,707 | -50.3% |
| Suppliers | 440/4 | €1,446,237 | €718,531 | -€727,707 | -50.3% |
| Taxes, remuneration and social security | 45 | €84,008 | €57,353 | -€26,655 | -31.7% |
| Taxes | 450/3 | €78,042 | €53,152 | -€24,890 | -31.9% |
| Remuneration and social security | 454/9 | €5,966 | €4,200 | -€1,766 | -29.6% |
| Other amounts payable | 47/48 | €1,864 | €865,948 | +€864,084 | +46354.0% |
| Remuneration, social security and pensions | 62 | €91,450 | €107,410 | +€15,960 | +17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €687,118 | €991,015 | +€303,897 | +44.2% |
| Other operating charges | 640/8 | €563 | €20,405 | +€19,842 | +3523.5% |
| Gross operating margin | 9900 | €1,188,655 | €1,641,881 | +€453,225 | +38.1% |
| Operating profit (loss) | 9901 | €409,523 | €523,050 | +€113,526 | +27.7% |
| Financial income | 75/76B | €46,238 | €46,024 | -€215 | -0.5% |
| Recurring financial income | 75 | €46,238 | €46,024 | -€215 | -0.5% |
| Financial charges | 65/66B | €74,690 | €161,330 | +€86,640 | +116.0% |
| Recurring financial charges | 65 | €74,690 | €161,330 | +€86,640 | +116.0% |
| Profit (loss) for the period before taxes | 9903 | €381,071 | €407,743 | +€26,672 | +7.0% |
| Income taxes | 67/77 | €98,133 | €106,341 | +€8,209 | +8.4% |
| Profit (loss) for the period | 9904 | €282,939 | €301,402 | +€18,463 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €282,939 | €301,402 | +€18,463 | +6.5% |
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 9 October 2026 via checked.be.