JB-Pro: what changed
Two fiscal 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-Pro
Largest movements
- Current investments -€13,270
down €13,270 (-93.0%), from €14,270 to €1,000
- Tangible fixed assets -€4,826
down €4,826 (-51.2%), from €9,418 to €4,591
of which Furniture and vehicles: -€5,340
- Cash +€3,656
up €3,656 (+6.7%), from €54,541 to €58,197
mainly Current investments (+€13,270) and Depreciation (+€5,341)
- Other debts -€9,301
down €9,301 (-61.6%), from €15,094 to €5,793
- Profit (loss) carried forward +€5,281
up €5,281 (+129.9%), from €4,065 to €9,346
- Trade debts -€4,660
down €4,660 (-93.4%), from €4,987 to €327
- Tax, wage and social debts -€4,404
down €4,404 (-19.3%), from €22,874 to €18,470
of which Taxes: -€4,417
- Accrued charges and deferred income -€2,144
down €2,144 (-68.4%), from €3,136 to €992
- Gross operating margin -€56,314
down €56,314 (-74.2%), from €75,875 to €19,560
- Taxes -€7,240
down €7,240 (-74.2%), from €9,759 to €2,519
- Depreciation +€2,205
up €2,205 (+70.3%), from €3,136 to €5,341
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 | €99,118 | €83,790 | -€15,328 | -15.5% |
| Fixed assets | 21/28 | €9,418 | €4,591 | -€4,826 | -51.2% |
| Tangible fixed assets | 22/27 | €9,418 | €4,591 | -€4,826 | -51.2% |
| Furniture and vehicles | 24 | €9,418 | €4,078 | -€5,340 | -56.7% |
| Other tangible fixed assets | 26 | - | €513 | +€513 | |
| Current assets | 29/58 | €89,700 | €79,199 | -€10,501 | -11.7% |
| Amounts receivable within one year | 40/41 | €19,448 | €18,935 | -€513 | -2.6% |
| Trade receivables | 40 | €19,448 | €17,427 | -€2,021 | -10.4% |
| Other amounts receivable | 41 | - | €1,508 | +€1,508 | |
| Current investments | 50/53 | €14,270 | €1,000 | -€13,270 | -93.0% |
| Cash at bank and in hand | 54/58 | €54,541 | €58,197 | +€3,656 | +6.7% |
| Deferred charges and accrued income | 490/1 | €1,441 | €1,067 | -€375 | -26.0% |
| Total equity and liabilities | 10/49 | €99,118 | €83,790 | -€15,328 | -15.5% |
| Equity | 10/15 | €52,926 | €58,207 | +€5,281 | +10.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €28,861 | €28,861 | = | 0.0% |
| Distributable reserves | 133 | €28,861 | €28,861 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,065 | €9,346 | +€5,281 | +129.9% |
| Amounts payable | 17/49 | €46,192 | €25,583 | -€20,608 | -44.6% |
| Amounts payable within one year | 42/48 | €43,056 | €24,591 | -€18,465 | -42.9% |
| Trade debts | 44 | €4,987 | €327 | -€4,660 | -93.4% |
| Suppliers | 440/4 | €4,987 | €327 | -€4,660 | -93.4% |
| Advances received on contracts in progress | 46 | €100 | - | -€100 | |
| Taxes, remuneration and social security | 45 | €22,874 | €18,470 | -€4,404 | -19.3% |
| Taxes | 450/3 | €20,353 | €15,936 | -€4,417 | -21.7% |
| Remuneration and social security | 454/9 | €2,521 | €2,535 | +€13 | +0.5% |
| Other amounts payable | 47/48 | €15,094 | €5,793 | -€9,301 | -61.6% |
| Accrued charges and deferred income | 492/3 | €3,136 | €992 | -€2,144 | -68.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,136 | €5,341 | +€2,205 | +70.3% |
| Other operating charges | 640/8 | €6,682 | €6,292 | -€390 | -5.8% |
| Gross operating margin | 9900 | €75,875 | €19,560 | -€56,314 | -74.2% |
| Operating profit (loss) | 9901 | €66,057 | €7,927 | -€58,130 | -88.0% |
| Financial income | 75/76B | €65 | €341 | +€277 | +428.7% |
| Recurring financial income | 75 | €65 | €341 | +€277 | +428.7% |
| Financial charges | 65/66B | €185 | €469 | +€284 | +153.3% |
| Recurring financial charges | 65 | €185 | €469 | +€284 | +153.3% |
| Profit (loss) for the period before taxes | 9903 | €65,936 | €7,800 | -€58,137 | -88.2% |
| Income taxes | 67/77 | €9,759 | €2,519 | -€7,240 | -74.2% |
| Profit (loss) for the period | 9904 | €56,177 | €5,281 | -€50,897 | -90.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,177 | €5,281 | -€50,897 | -90.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.