JB PROD: 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 PROD
Largest movements
- Current investments +€60,000
new in 2025: €60,000
- Cash +€7,603
up €7,603 (+9.1%), from €83,949 to €91,551
mainly Net result for the year (+€73,108) and Depreciation (+€3,395)
- Receivables within one year +€7,239
up €7,239 (+59.0%), from €12,262 to €19,501
- Tangible fixed assets -€2,092
down €2,092 (-12.3%), from €17,067 to €14,975
- Profit (loss) carried forward +€73,108
up €73,108 (+91.8%), from €79,644 to €152,752
- Other debts -€2,687
down €2,687 (-14.9%), from €18,012 to €15,325
- Gross operating margin +€20,718
up €20,718 (+24.9%), from €83,250 to €103,969
- Taxes +€5,275
up €5,275 (+25.2%), from €20,908 to €26,183
- Depreciation +€1,087
up €1,087 (+47.1%), from €2,308 to €3,395
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 | €113,605 | €186,273 | +€72,668 | +64.0% |
| Fixed assets | 21/28 | €17,067 | €14,975 | -€2,092 | -12.3% |
| Tangible fixed assets | 22/27 | €17,067 | €14,975 | -€2,092 | -12.3% |
| Plant, machinery and equipment | 23 | €8,250 | €7,250 | -€1,000 | -12.1% |
| Furniture and vehicles | 24 | €2,073 | €1,682 | -€392 | -18.9% |
| Other tangible fixed assets | 26 | €6,744 | €6,044 | -€700 | -10.4% |
| Current assets | 29/58 | €96,538 | €171,298 | +€74,760 | +77.4% |
| Amounts receivable within one year | 40/41 | €12,262 | €19,501 | +€7,239 | +59.0% |
| Trade receivables | 40 | €12,262 | €19,501 | +€7,239 | +59.0% |
| Current investments | 50/53 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €83,949 | €91,551 | +€7,603 | +9.1% |
| Deferred charges and accrued income | 490/1 | €327 | €246 | -€81 | -24.9% |
| Total equity and liabilities | 10/49 | €113,605 | €186,273 | +€72,668 | +64.0% |
| Equity | 10/15 | €79,645 | €152,753 | +€73,108 | +91.8% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,644 | €152,752 | +€73,108 | +91.8% |
| Amounts payable | 17/49 | €33,960 | €33,520 | -€440 | -1.3% |
| Amounts payable within one year | 42/48 | €33,960 | €33,520 | -€440 | -1.3% |
| Trade debts | 44 | €1,228 | €2,049 | +€821 | +66.9% |
| Suppliers | 440/4 | €1,228 | €2,049 | +€821 | +66.9% |
| Taxes, remuneration and social security | 45 | €14,721 | €16,146 | +€1,426 | +9.7% |
| Taxes | 450/3 | €14,721 | €14,546 | -€174 | -1.2% |
| Remuneration and social security | 454/9 | - | €1,600 | +€1,600 | |
| Other amounts payable | 47/48 | €18,012 | €15,325 | -€2,687 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,308 | €3,395 | +€1,087 | +47.1% |
| Other operating charges | 640/8 | €1,578 | €1,162 | -€416 | -26.4% |
| Gross operating margin | 9900 | €83,250 | €103,969 | +€20,718 | +24.9% |
| Operating profit (loss) | 9901 | €79,365 | €99,412 | +€20,047 | +25.3% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.8% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.8% |
| Financial charges | 65/66B | €110 | €121 | +€11 | +10.0% |
| Recurring financial charges | 65 | €110 | €121 | +€11 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €79,265 | €99,291 | +€20,026 | +25.3% |
| Income taxes | 67/77 | €20,908 | €26,183 | +€5,275 | +25.2% |
| Profit (loss) for the period | 9904 | €58,357 | €73,108 | +€14,751 | +25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,357 | €73,108 | +€14,751 | +25.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.