JB'S GARAGE: 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'S GARAGE
Largest movements
- Cash +€36,482
up €36,482 (+52.6%), from €69,299 to €105,781
mainly Net result for the year (+€43,560) and Other debts (+€42,165)
- Tangible fixed assets +€10,809
up €10,809 (+169%), from €6,386 to €17,195
of which Furniture and vehicles: +€6,762
- Other debts +€42,165
new in 2025: €42,165
- Tax, wage and social debts +€2,653
up €2,653 (+19.2%), from €13,845 to €16,497
of which Remuneration and social security: +€1,741
- Trade debts +€2,409
up €2,409 (+547%), from €441 to €2,849
- Gross operating margin +€23,284
up €23,284 (+59.5%), from €39,114 to €62,397
- Taxes +€3,382
up €3,382 (+29.9%), from €11,292 to €14,674
- Depreciation +€988
up €988 (+29.8%), from €3,321 to €4,309
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 | €100,309 | €147,535 | +€47,226 | +47.1% |
| Fixed assets | 21/28 | €6,386 | €17,195 | +€10,809 | +169% |
| Tangible fixed assets | 22/27 | €6,386 | €17,195 | +€10,809 | +169% |
| Plant, machinery and equipment | 23 | €4,892 | €8,938 | +€4,046 | +82.7% |
| Furniture and vehicles | 24 | €1,495 | €8,257 | +€6,762 | +452% |
| Current assets | 29/58 | €93,922 | €130,340 | +€36,418 | +38.8% |
| Stocks and contracts in progress | 3 | €15,634 | €15,544 | -€90 | -0.6% |
| Stocks | 30/36 | €15,634 | €15,544 | -€90 | -0.6% |
| Amounts receivable within one year | 40/41 | €5,708 | €4,963 | -€745 | -13.0% |
| Trade receivables | 40 | €1,635 | €4,637 | +€3,002 | +184% |
| Other amounts receivable | 41 | €4,073 | €326 | -€3,747 | -92.0% |
| Cash at bank and in hand | 54/58 | €69,299 | €105,781 | +€36,482 | +52.6% |
| Deferred charges and accrued income | 490/1 | €3,281 | €4,051 | +€771 | +23.5% |
| Total equity and liabilities | 10/49 | €100,309 | €147,535 | +€47,226 | +47.1% |
| Equity | 10/15 | €86,023 | €86,023 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €83,523 | €83,523 | = | 0.0% |
| Distributable reserves | 133 | €83,523 | €83,523 | = | 0.0% |
| Amounts payable | 17/49 | €14,285 | €61,512 | +€47,226 | +331% |
| Amounts payable within one year | 42/48 | €14,285 | €61,512 | +€47,226 | +331% |
| Trade debts | 44 | €441 | €2,849 | +€2,409 | +547% |
| Suppliers | 440/4 | €441 | €2,849 | +€2,409 | +547% |
| Taxes, remuneration and social security | 45 | €13,845 | €16,497 | +€2,653 | +19.2% |
| Taxes | 450/3 | €13,845 | €14,757 | +€912 | +6.6% |
| Remuneration and social security | 454/9 | - | €1,741 | +€1,741 | |
| Other amounts payable | 47/48 | - | €42,165 | +€42,165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,321 | €4,309 | +€988 | +29.8% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €39,114 | €62,397 | +€23,284 | +59.5% |
| Operating profit (loss) | 9901 | €35,731 | €58,026 | +€22,295 | +62.4% |
| Financial charges | 65/66B | €413 | -€208 | -€620 | |
| Recurring financial charges | 65 | €413 | -€208 | -€620 | |
| Profit (loss) for the period before taxes | 9903 | €35,318 | €58,233 | +€22,915 | +64.9% |
| Income taxes | 67/77 | €11,292 | €14,674 | +€3,382 | +29.9% |
| Profit (loss) for the period | 9904 | €24,026 | €43,560 | +€19,534 | +81.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,026 | €43,560 | +€19,534 | +81.3% |
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 28 October 2026 via checked.be.