JB-repair: 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-repair
Largest movements
- Tangible fixed assets -€17,659
down €17,659 (-16.1%), from €109,756 to €92,097
of which Furniture and vehicles: -€14,883
- Cash -€3,665
down €3,665 (-18.1%), from €20,290 to €16,625
mainly Tax, wage and social debts (-€12,090) and Current portion of long-term debt (-€10,589)
- Receivables within one year -€1,720
down €1,720 (-7.0%), from €24,728 to €23,008
of which Other amounts receivable: -€1,514
- Tax, wage and social debts -€12,090
down €12,090 (-68.3%), from €17,712 to €5,622
- Current portion of long-term debt -€10,589
down €10,589 (-36.5%), from €29,040 to €18,452
- Debts after one year -€6,425
down €6,425 (-11.1%), from €57,994 to €51,570
- Reserves +€3,075
up €3,075 (+6.7%), from €45,682 to €48,756
- Accrued charges and deferred income +€2,160
new in 2025: €2,160
- Gross operating margin +€4,395
up €4,395 (+14.7%), from €29,950 to €34,345
- Depreciation +€3,897
up €3,897 (+29.0%), from €13,416 to €17,313
- Other operating charges +€585
up €585 (+56.2%), from €1,040 to €1,626
- Financial charges +€551
up €551 (+13.1%), from €4,211 to €4,761
- Taxes -€398
down €398 (-13.4%), from €2,969 to €2,571
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 | €155,969 | €132,925 | -€23,044 | -14.8% |
| Fixed assets | 21/28 | €110,951 | €93,292 | -€17,659 | -15.9% |
| Tangible fixed assets | 22/27 | €109,756 | €92,097 | -€17,659 | -16.1% |
| Plant, machinery and equipment | 23 | €3,014 | €3,240 | +€226 | +7.5% |
| Furniture and vehicles | 24 | €98,244 | €83,361 | -€14,883 | -15.1% |
| Leasing and similar rights | 25 | €7,237 | €4,381 | -€2,856 | -39.5% |
| Other tangible fixed assets | 26 | €1,261 | €1,114 | -€146 | -11.6% |
| Financial fixed assets | 28 | €1,195 | €1,195 | = | 0.0% |
| Current assets | 29/58 | €45,018 | €39,633 | -€5,385 | -12.0% |
| Amounts receivable within one year | 40/41 | €24,728 | €23,008 | -€1,720 | -7.0% |
| Trade receivables | 40 | €19,270 | €19,065 | -€205 | -1.1% |
| Other amounts receivable | 41 | €5,458 | €3,943 | -€1,514 | -27.7% |
| Cash at bank and in hand | 54/58 | €20,290 | €16,625 | -€3,665 | -18.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €155,969 | €132,925 | -€23,044 | -14.8% |
| Equity | 10/15 | €48,682 | €51,756 | +€3,075 | +6.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €45,682 | €48,756 | +€3,075 | +6.7% |
| Distributable reserves | 133 | €45,682 | €48,756 | +€3,075 | +6.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €107,287 | €81,169 | -€26,118 | -24.3% |
| Amounts payable after more than one year | 17 | €57,994 | €51,570 | -€6,425 | -11.1% |
| Financial debts | 170/4 | €57,994 | €51,570 | -€6,425 | -11.1% |
| Amounts payable within one year | 42/48 | €49,293 | €27,439 | -€21,853 | -44.3% |
| Current portion of amounts payable after more than one year | 42 | €29,040 | €18,452 | -€10,589 | -36.5% |
| Trade debts | 44 | €2,541 | €3,366 | +€825 | +32.5% |
| Suppliers | 440/4 | €2,541 | €3,366 | +€825 | +32.5% |
| Taxes, remuneration and social security | 45 | €17,712 | €5,622 | -€12,090 | -68.3% |
| Taxes | 450/3 | €17,712 | €5,622 | -€12,090 | -68.3% |
| Accrued charges and deferred income | 492/3 | - | €2,160 | +€2,160 | |
| Non-recurring operating income | 76A | - | €13,524 | +€13,524 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,416 | €17,313 | +€3,897 | +29.0% |
| Other operating charges | 640/8 | €1,040 | €1,626 | +€585 | +56.2% |
| Gross operating margin | 9900 | €29,950 | €34,345 | +€4,395 | +14.7% |
| Operating profit (loss) | 9901 | €15,493 | €15,407 | -€86 | -0.6% |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.3% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.3% |
| Financial charges | 65/66B | €4,211 | €4,761 | +€551 | +13.1% |
| Recurring financial charges | 65 | €4,211 | €4,761 | +€551 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €11,285 | €10,645 | -€640 | -5.7% |
| Income taxes | 67/77 | €2,969 | €2,571 | -€398 | -13.4% |
| Profit (loss) for the period | 9904 | €8,316 | €8,075 | -€242 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,316 | €8,075 | -€242 | -2.9% |
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 30 October 2026 via checked.be.