JB Service: 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 Service
Largest movements
- Receivables within one year +€10,423
new in 2025: €10,423
of which Other amounts receivable: +€10,408
- Deferred charges and accrued income +€4,679
new in 2025: €4,679
- Cash -€1,096
down €1,096 (-52.3%), from €2,095 to €999
mainly Receivables within one year (-€10,423) and Deferred charges and accrued income (-€4,679)
- Tangible fixed assets -€473
down €473 (-11.0%), from €4,309 to €3,836
of which Plant, machinery and equipment: -€771
- Reserves +€6,849
new in 2025: €6,849
- Tax, wage and social debts +€3,856
new in 2025: €3,856
- Profit (loss) carried forward +€3,522
no longer reported in 2025 (was -€3,522)
- Other debts -€1,899
no longer reported in 2025 (was €1,899)
- Trade debts +€1,204
up €1,204 (+4,422%), from €27 to €1,231
- Gross operating margin +€13,558
up €13,558 (+855%), from €1,586 to €15,144
- Taxes +€2,873
new in 2025: €2,873
- Depreciation +€415
up €415 (+41.7%), from €996 to €1,410
- Financial income +€232
up €232 (+13,461%), from €2 to €233
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 | €6,404 | €19,936 | +€13,532 | +211% |
| Fixed assets | 21/28 | €4,309 | €3,836 | -€473 | -11.0% |
| Tangible fixed assets | 22/27 | €4,309 | €3,836 | -€473 | -11.0% |
| Plant, machinery and equipment | 23 | €1,925 | €1,155 | -€771 | -40.0% |
| Furniture and vehicles | 24 | €2,384 | €2,681 | +€297 | +12.5% |
| Current assets | 29/58 | €2,095 | €16,101 | +€14,006 | +669% |
| Amounts receivable within one year | 40/41 | - | €10,423 | +€10,423 | |
| Trade receivables | 40 | - | €15 | +€15 | |
| Other amounts receivable | 41 | - | €10,408 | +€10,408 | |
| Cash at bank and in hand | 54/58 | €2,095 | €999 | -€1,096 | -52.3% |
| Deferred charges and accrued income | 490/1 | - | €4,679 | +€4,679 | |
| Total equity and liabilities | 10/49 | €6,404 | €19,936 | +€13,532 | +211% |
| Equity | 10/15 | €4,478 | €14,849 | +€10,371 | +232% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | - | €6,849 | +€6,849 | |
| Distributable reserves | 133 | - | €6,849 | +€6,849 | |
| Profit (loss) carried forward | 14 | -€3,522 | - | +€3,522 | |
| Amounts payable | 17/49 | €1,926 | €5,088 | +€3,161 | +164% |
| Amounts payable within one year | 42/48 | €1,926 | €5,088 | +€3,161 | +164% |
| Trade debts | 44 | €27 | €1,231 | +€1,204 | +4,422% |
| Suppliers | 440/4 | €27 | €1,231 | +€1,204 | +4,422% |
| Taxes, remuneration and social security | 45 | - | €3,856 | +€3,856 | |
| Taxes | 450/3 | - | €3,856 | +€3,856 | |
| Other amounts payable | 47/48 | €1,899 | - | -€1,899 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €996 | €1,410 | +€415 | +41.7% |
| Other operating charges | 640/8 | €449 | €533 | +€84 | +18.6% |
| Gross operating margin | 9900 | €1,586 | €15,144 | +€13,558 | +855% |
| Operating profit (loss) | 9901 | €142 | €13,201 | +€13,059 | +9,229% |
| Financial income | 75/76B | €2 | €233 | +€232 | +13,461% |
| Recurring financial income | 75 | €2 | €233 | +€232 | +13,461% |
| Financial charges | 65/66B | €127 | €190 | +€63 | +49.3% |
| Recurring financial charges | 65 | €127 | €190 | +€63 | +49.3% |
| Profit (loss) for the period before taxes | 9903 | €16 | €13,244 | +€13,228 | +83,670% |
| Income taxes | 67/77 | - | €2,873 | +€2,873 | |
| Profit (loss) for the period | 9904 | €16 | €10,371 | +€10,355 | +65,498% |
| Profit (loss) for the period to be appropriated | 9905 | €16 | €10,371 | +€10,355 | +65,498% |
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 23 October 2026 via checked.be.