JB SERVICES: what changed
Two fiscal 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 SERVICES
Largest movements
- Receivables within one year -€451
down €451 (-30.1%), from €1,500 to €1,049
of which Trade receivables: -€848
- Tangible fixed assets -€280
down €280 (-86.9%), from €322 to €42
- Deferred charges and accrued income +€219
new in 2025: €219
- Other debts +€22,323
up €22,323 (+70.8%), from €31,534 to €53,857
- Profit (loss) carried forward -€14,468
down €14,468 (-33.8%), from -€42,781 to -€57,249
- Trade debts -€8,443
down €8,443 (-87.6%), from €9,639 to €1,196
- Tax, wage and social debts +€517
new in 2025: €517
- Current portion of long-term debt -€414
down €414 (-100.0%), from €414 to €0
- Gross operating margin -€10,224
down €10,224 (-614.3%), from -€1,664 to -€11,888
- Financial charges +€1,888
up €1,888 (+886.3%), from €213 to €2,102
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.
Cash bridge derived
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 | €1,832 | €1,321 | -€511 | -27.9% |
| Fixed assets | 21/28 | €322 | €42 | -€280 | -86.9% |
| Tangible fixed assets | 22/27 | €322 | €42 | -€280 | -86.9% |
| Furniture and vehicles | 24 | €322 | €42 | -€280 | -86.9% |
| Current assets | 29/58 | €1,510 | €1,279 | -€231 | -15.3% |
| Amounts receivable within one year | 40/41 | €1,500 | €1,049 | -€451 | -30.1% |
| Trade receivables | 40 | €1,500 | €652 | -€848 | -56.5% |
| Other amounts receivable | 41 | - | €397 | +€397 | |
| Cash at bank and in hand | 54/58 | €10 | €11 | +€1 | +8.0% |
| Deferred charges and accrued income | 490/1 | - | €219 | +€219 | |
| Total equity and liabilities | 10/49 | €1,832 | €1,321 | -€511 | -27.9% |
| Equity | 10/15 | -€39,781 | -€54,249 | -€14,468 | -36.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,781 | -€57,249 | -€14,468 | -33.8% |
| Amounts payable | 17/49 | €41,614 | €55,570 | +€13,957 | +33.5% |
| Amounts payable within one year | 42/48 | €41,614 | €55,570 | +€13,957 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €414 | €0 | -€414 | -100.0% |
| Financial debts | 43 | €27 | €0 | -€27 | -100.0% |
| Other loans | 439 | €27 | €0 | -€27 | -100.0% |
| Trade debts | 44 | €9,639 | €1,196 | -€8,443 | -87.6% |
| Suppliers | 440/4 | €9,639 | €1,196 | -€8,443 | -87.6% |
| Taxes, remuneration and social security | 45 | - | €517 | +€517 | |
| Taxes | 450/3 | - | €517 | +€517 | |
| Other amounts payable | 47/48 | €31,534 | €53,857 | +€22,323 | +70.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €280 | €280 | = | 0.0% |
| Other operating charges | 640/8 | €120 | €198 | +€78 | +65.5% |
| Gross operating margin | 9900 | -€1,664 | -€11,888 | -€10,224 | -614.3% |
| Operating profit (loss) | 9901 | -€2,064 | -€12,366 | -€10,302 | -499.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €213 | €2,102 | +€1,888 | +886.3% |
| Recurring financial charges | 65 | €213 | €2,102 | +€1,888 | +886.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,277 | -€14,468 | -€12,191 | -535.4% |
| Profit (loss) for the period | 9904 | -€2,277 | -€14,468 | -€12,191 | -535.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,277 | -€14,468 | -€12,191 | -535.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.