JB Restyling: 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 Restyling
Largest movements
- Tangible fixed assets +€127,183
up €127,183 (+39.9%), from €318,780 to €445,964
of which Furniture and vehicles: +€142,346
- Cash -€43,065
down €43,065 (-36.1%), from €119,395 to €76,331
mainly Investment in fixed assets (net) (-€168,993) and Contributions, distributions and other (-€70,000)
- Receivables within one year +€7,395
up €7,395 (+49.1%), from €15,056 to €22,451
of which Other amounts receivable: +€4,287
- Reserves +€110,625
up €110,625 (+173%), from €64,006 to €174,631
- Profit (loss) carried forward -€70,000
down €70,000 (-56.4%), from €124,202 to €54,202
- Debts after one year +€36,467
up €36,467 (+22.0%), from €165,765 to €202,232
- Current portion of long-term debt +€11,478
up €11,478 (+95.2%), from €12,055 to €23,533
- Gross operating margin +€97,384
up €97,384 (+57.2%), from €170,161 to €267,545
- Taxes +€31,829
up €31,829 (+171%), from €18,657 to €50,486
- Depreciation +€14,653
up €14,653 (+54.0%), from €27,156 to €41,809
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 | €455,558 | €546,632 | +€91,074 | +20.0% |
| Fixed assets | 21/28 | €318,780 | €445,964 | +€127,183 | +39.9% |
| Tangible fixed assets | 22/27 | €318,780 | €445,964 | +€127,183 | +39.9% |
| Land and buildings | 22 | €245,878 | €234,466 | -€11,412 | -4.6% |
| Plant, machinery and equipment | 23 | €19,790 | €16,040 | -€3,750 | -18.9% |
| Furniture and vehicles | 24 | €53,112 | €195,458 | +€142,346 | +268% |
| Current assets | 29/58 | €136,777 | €100,668 | -€36,109 | -26.4% |
| Amounts receivable within one year | 40/41 | €15,056 | €22,451 | +€7,395 | +49.1% |
| Trade receivables | 40 | €10,664 | €13,773 | +€3,108 | +29.1% |
| Other amounts receivable | 41 | €4,392 | €8,679 | +€4,287 | +97.6% |
| Cash at bank and in hand | 54/58 | €119,395 | €76,331 | -€43,065 | -36.1% |
| Deferred charges and accrued income | 490/1 | €2,326 | €1,886 | -€440 | -18.9% |
| Total equity and liabilities | 10/49 | €455,558 | €546,632 | +€91,074 | +20.0% |
| Equity | 10/15 | €206,808 | €247,433 | +€40,625 | +19.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €64,006 | €174,631 | +€110,625 | +173% |
| Distributable reserves | 133 | €64,006 | €174,631 | +€110,625 | +173% |
| Profit (loss) carried forward | 14 | €124,202 | €54,202 | -€70,000 | -56.4% |
| Amounts payable | 17/49 | €248,749 | €299,199 | +€50,450 | +20.3% |
| Amounts payable after more than one year | 17 | €165,765 | €202,232 | +€36,467 | +22.0% |
| Financial debts | 170/4 | €165,765 | €202,232 | +€36,467 | +22.0% |
| Amounts payable within one year | 42/48 | €82,984 | €96,967 | +€13,983 | +16.8% |
| Current portion of amounts payable after more than one year | 42 | €12,055 | €23,533 | +€11,478 | +95.2% |
| Trade debts | 44 | €5,294 | €4,066 | -€1,228 | -23.2% |
| Suppliers | 440/4 | €5,294 | €4,066 | -€1,228 | -23.2% |
| Taxes, remuneration and social security | 45 | €9,172 | €10,366 | +€1,194 | +13.0% |
| Taxes | 450/3 | €4,730 | €5,782 | +€1,052 | +22.2% |
| Remuneration and social security | 454/9 | €4,442 | €4,584 | +€142 | +3.2% |
| Other amounts payable | 47/48 | €56,463 | €59,002 | +€2,539 | +4.5% |
| Remuneration, social security and pensions | 62 | €56,344 | €58,947 | +€2,604 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,156 | €41,809 | +€14,653 | +54.0% |
| Other operating charges | 640/8 | €1,404 | €1,099 | -€305 | -21.7% |
| Gross operating margin | 9900 | €170,161 | €267,545 | +€97,384 | +57.2% |
| Operating profit (loss) | 9901 | €85,257 | €165,689 | +€80,432 | +94.3% |
| Financial income | 75/76B | €10 | €103 | +€93 | +886% |
| Recurring financial income | 75 | €10 | €103 | +€93 | +886% |
| Financial charges | 65/66B | €4,464 | €4,681 | +€217 | +4.9% |
| Recurring financial charges | 65 | €4,464 | €4,681 | +€217 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €80,803 | €161,111 | +€80,308 | +99.4% |
| Income taxes | 67/77 | €18,657 | €50,486 | +€31,829 | +171% |
| Profit (loss) for the period | 9904 | €62,146 | €110,625 | +€48,478 | +78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €62,146 | €110,625 | +€48,478 | +78.0% |
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 19 October 2026 via checked.be.