JB STUDIO'S: 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 STUDIO'S
Largest movements
- Cash +€493,212
up €493,212 (+221%), from €222,686 to €715,898
mainly Net result for the year (+€965,022) and Debts within one year (+€537,047)
- Receivables within one year +€246,000
up €246,000 (+86.6%), from €284,000 to €530,000
- Debts after one year -€642,857
down €642,857 (-18.5%), from €3.5m to €2.8m
- Reserves +€580,668
up €580,668 (+211%), from €274,832 to €855,500
- Debts within one year +€537,047
up €537,047 (+26.5%), from €2.0m to €2.6m
- Profit (loss) carried forward +€384,353
new in 2013: €384,353
- Gross operating margin +€994,980
up €994,980 (+206%), from €483,328 to €1.5m
- Taxes +€207,836
up €207,836 (+142%), from €146,394 to €354,230
From the 2012 result to the 2013 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 2012 and 2013 balance sheets and the 2013 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2012 | 2013 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,339,337 | €12,198,549 | +€859,212 | +7.6% |
| Fixed assets | 21/28 | €10,832,651 | €10,832,651 | = | 0.0% |
| Financial fixed assets | 28 | €10,832,651 | €10,832,651 | = | 0.0% |
| Current assets | 29/58 | €506,686 | €1,365,898 | +€859,212 | +170% |
| Amounts receivable within one year | 40/41 | €284,000 | €530,000 | +€246,000 | +86.6% |
| Current investments | 50/53 | - | €120,000 | +€120,000 | |
| Cash at bank and in hand | 54/58 | €222,686 | €715,898 | +€493,212 | +221% |
| Total equity and liabilities | 10/49 | €11,339,337 | €12,198,549 | +€859,212 | +7.6% |
| Equity | 10/15 | €5,829,832 | €6,794,853 | +€965,022 | +16.6% |
| Contributions | 10/11 | €5,555,000 | €5,555,000 | = | 0.0% |
| Reserves | 13 | €274,832 | €855,500 | +€580,668 | +211% |
| Profit (loss) carried forward | 14 | - | €384,353 | +€384,353 | |
| Amounts payable | 17/49 | €5,509,506 | €5,403,696 | -€105,810 | -1.9% |
| Amounts payable after more than one year | 17 | €3,482,143 | €2,839,286 | -€642,857 | -18.5% |
| Amounts payable within one year | 42/48 | €2,027,363 | €2,564,410 | +€537,047 | +26.5% |
| Trade debts | 44 | €671 | €202,615 | +€201,944 | +30,107% |
| Gross operating margin | 9900 | €483,328 | €1,478,308 | +€994,980 | +206% |
| Operating profit (loss) | 9901 | €482,862 | €1,477,318 | +€994,456 | +206% |
| Recurring financial income | 75 | €439 | €8,171 | +€7,732 | +1,760% |
| Recurring financial charges | 65 | €58,341 | €166,238 | +€107,897 | +185% |
| Profit (loss) for the period before taxes | 9903 | €424,960 | €1,319,251 | +€894,291 | +210% |
| Income taxes | 67/77 | €146,394 | €354,230 | +€207,836 | +142% |
| Profit (loss) for the period | 9904 | €278,566 | €965,022 | +€686,455 | +246% |
| Profit (loss) for the period to be appropriated | 9905 | €278,566 | €665,022 | +€386,455 | +139% |
Source: filed annual accounts (NBB), financial years ended 31 December 2012 and 31 December 2013. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.