JB STRATEGY & DESIGN: 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 STRATEGY & DESIGN
Largest movements
- Cash +€36,636
up €36,636 (+125%), from €29,204 to €65,840
mainly Net result for the year (+€27,202) and Tax, wage and social debts (+€14,300)
- Receivables within one year +€5,529
up €5,529 (+44.4%), from €12,444 to €17,973
of which Trade receivables: +€4,304
- Tangible fixed assets -€2,478
down €2,478 (-21.6%), from €11,495 to €9,018
of which Furniture and vehicles: -€1,645
- Reserves +€27,202
up €27,202 (+63.3%), from €42,939 to €70,140
- Tax, wage and social debts +€14,300
up €14,300 (+93,098%), from €15 to €14,315
of which Remuneration and social security: +€12,991
- Debts after one year -€1,843
down €1,843 (-62.1%), from €2,969 to €1,126
- Gross operating margin +€4,644
up €4,644 (+13.2%), from €35,182 to €39,826
- Taxes +€957
up €957 (+13.4%), from €7,146 to €8,103
- Depreciation +€566
up €566 (+29.6%), from €1,912 to €2,478
- Financial charges -€560
down €560 (-22.8%), from €2,456 to €1,897
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 | €53,251 | €93,187 | +€39,936 | +75.0% |
| Fixed assets | 21/28 | €11,495 | €9,018 | -€2,478 | -21.6% |
| Tangible fixed assets | 22/27 | €11,495 | €9,018 | -€2,478 | -21.6% |
| Land and buildings | 22 | €1,076 | €950 | -€126 | -11.7% |
| Plant, machinery and equipment | 23 | €2,394 | €1,687 | -€707 | -29.5% |
| Furniture and vehicles | 24 | €8,026 | €6,380 | -€1,645 | -20.5% |
| Current assets | 29/58 | €41,755 | €84,170 | +€42,414 | +102% |
| Amounts receivable within one year | 40/41 | €12,444 | €17,973 | +€5,529 | +44.4% |
| Trade receivables | 40 | €10,200 | €14,504 | +€4,304 | +42.2% |
| Other amounts receivable | 41 | €2,244 | €3,469 | +€1,225 | +54.6% |
| Cash at bank and in hand | 54/58 | €29,204 | €65,840 | +€36,636 | +125% |
| Deferred charges and accrued income | 490/1 | €107 | €357 | +€249 | +232% |
| Total equity and liabilities | 10/49 | €53,251 | €93,187 | +€39,936 | +75.0% |
| Equity | 10/15 | €45,939 | €73,140 | +€27,202 | +59.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €42,939 | €70,140 | +€27,202 | +63.3% |
| Distributable reserves | 133 | €42,939 | €70,140 | +€27,202 | +63.3% |
| Amounts payable | 17/49 | €7,312 | €20,047 | +€12,735 | +174% |
| Amounts payable after more than one year | 17 | €2,969 | €1,126 | -€1,843 | -62.1% |
| Financial debts | 170/4 | €2,969 | €1,126 | -€1,843 | -62.1% |
| Amounts payable within one year | 42/48 | €4,343 | €18,892 | +€14,549 | +335% |
| Financial debts | 43 | €4,274 | €4,367 | +€93 | +2.2% |
| Credit institutions | 430/8 | €4,274 | €4,367 | +€93 | +2.2% |
| Trade debts | 44 | - | €210 | +€210 | |
| Suppliers | 440/4 | - | €210 | +€210 | |
| Taxes, remuneration and social security | 45 | €15 | €14,315 | +€14,300 | +93,098% |
| Taxes | 450/3 | €15 | €1,325 | +€1,309 | +8,524% |
| Remuneration and social security | 454/9 | - | €12,991 | +€12,991 | |
| Other amounts payable | 47/48 | €54 | - | -€54 | |
| Accrued charges and deferred income | 492/3 | - | €29 | +€29 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,912 | €2,478 | +€566 | +29.6% |
| Other operating charges | 640/8 | €540 | €148 | -€392 | -72.7% |
| Gross operating margin | 9900 | €35,182 | €39,826 | +€4,644 | +13.2% |
| Operating profit (loss) | 9901 | €32,731 | €37,201 | +€4,470 | +13.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,456 | €1,897 | -€560 | -22.8% |
| Recurring financial charges | 65 | €2,456 | €1,897 | -€560 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €30,275 | €35,304 | +€5,030 | +16.6% |
| Income taxes | 67/77 | €7,146 | €8,103 | +€957 | +13.4% |
| Profit (loss) for the period | 9904 | €23,129 | €27,202 | +€4,073 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,129 | €27,202 | +€4,073 | +17.6% |
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 31 October 2026 via checked.be.