JB RENOVATION: 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 RENOVATION
Largest movements
- Receivables within one year -€36,180
down €36,180 (-98.1%), from €36,891 to €711
of which Trade receivables: -€34,483
- Cash +€8,286
up €8,286 (+1,269%), from €653 to €8,938
mainly Receivables within one year (+€36,180) and Tax, wage and social debts (+€12,839)
- Intangible fixed assets -€2,000
down €2,000 (-25.0%), from €8,000 to €6,000
- Deferred charges and accrued income +€1,805
up €1,805 (+1,001%), from €180 to €1,985
- Other debts -€47,833
down €47,833 (-76.0%), from €62,913 to €15,080
- Tax, wage and social debts +€12,839
new in 2025: €12,839
- Profit (loss) carried forward +€6,279
up €6,279 (+18.3%), from -€34,378 to -€28,099
- Gross operating margin -€8,136
down €8,136 (-47.2%), from €17,255 to €9,119
- Depreciation -€586
down €586 (-19.5%), from €3,000 to €2,414
- Other operating charges -€322
down €322 (-73.5%), from €437 to €116
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 | €49,888 | €21,385 | -€28,503 | -57.1% |
| Fixed assets | 21/28 | €12,164 | €9,750 | -€2,414 | -19.8% |
| Intangible fixed assets | 21 | €8,000 | €6,000 | -€2,000 | -25.0% |
| Tangible fixed assets | 22/27 | €414 | - | -€414 | |
| Plant, machinery and equipment | 23 | €414 | - | -€414 | |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €37,724 | €11,635 | -€26,090 | -69.2% |
| Amounts receivable within one year | 40/41 | €36,891 | €711 | -€36,180 | -98.1% |
| Trade receivables | 40 | €35,194 | €711 | -€34,483 | -98.0% |
| Other amounts receivable | 41 | €1,697 | - | -€1,697 | |
| Cash at bank and in hand | 54/58 | €653 | €8,938 | +€8,286 | +1,269% |
| Deferred charges and accrued income | 490/1 | €180 | €1,985 | +€1,805 | +1,001% |
| Total equity and liabilities | 10/49 | €49,888 | €21,385 | -€28,503 | -57.1% |
| Equity | 10/15 | -€15,778 | -€9,499 | +€6,279 | +39.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,378 | -€28,099 | +€6,279 | +18.3% |
| Amounts payable | 17/49 | €65,666 | €30,883 | -€34,782 | -53.0% |
| Amounts payable within one year | 42/48 | €65,666 | €30,883 | -€34,782 | -53.0% |
| Trade debts | 44 | €2,753 | €2,964 | +€212 | +7.7% |
| Suppliers | 440/4 | €2,753 | €2,964 | +€212 | +7.7% |
| Taxes, remuneration and social security | 45 | - | €12,839 | +€12,839 | |
| Taxes | 450/3 | - | €12,839 | +€12,839 | |
| Other amounts payable | 47/48 | €62,913 | €15,080 | -€47,833 | -76.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,000 | €2,414 | -€586 | -19.5% |
| Other operating charges | 640/8 | €437 | €116 | -€322 | -73.5% |
| Gross operating margin | 9900 | €17,255 | €9,119 | -€8,136 | -47.2% |
| Operating profit (loss) | 9901 | €13,817 | €6,589 | -€7,228 | -52.3% |
| Financial charges | 65/66B | €267 | €310 | +€43 | +16.2% |
| Recurring financial charges | 65 | €267 | €310 | +€43 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | €13,550 | €6,279 | -€7,271 | -53.7% |
| Profit (loss) for the period | 9904 | €13,550 | €6,279 | -€7,271 | -53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,550 | €6,279 | -€7,271 | -53.7% |
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 25 October 2026 via checked.be.