JB Terrassements: 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 Terrassements
Largest movements
- Receivables within one year +€17,350
up €17,350 (+91.9%), from €18,875 to €36,225
of which Trade receivables: +€20,540
- Tangible fixed assets -€16,389
down €16,389 (-9.2%), from €177,796 to €161,407
- Cash -€5,268
down €5,268 (-61.9%), from €8,509 to €3,241
mainly Debts after one year (-€18,759) and Receivables within one year (-€17,350)
- Profit (loss) carried forward +€22,809
up €22,809 (+659%), from €3,461 to €26,270
- Debts after one year -€18,759
down €18,759 (-10.7%), from €174,612 to €155,853
of which Financial debts: -€16,759
- Other debts -€7,558
down €7,558 (-98.8%), from €7,646 to €88
- Gross operating margin +€18,475
up €18,475 (+66.9%), from €27,635 to €46,110
- Write-downs -€11,683
no longer reported in 2025 (was €11,683)
- Depreciation -€8,273
down €8,273 (-33.0%), from €25,092 to €16,819
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 | €209,645 | €205,650 | -€3,995 | -1.9% |
| Fixed assets | 21/28 | €177,796 | €161,407 | -€16,389 | -9.2% |
| Tangible fixed assets | 22/27 | €177,796 | €161,407 | -€16,389 | -9.2% |
| Land and buildings | 22 | €130,070 | €125,591 | -€4,479 | -3.4% |
| Plant, machinery and equipment | 23 | €4,760 | €3,649 | -€1,111 | -23.3% |
| Furniture and vehicles | 24 | €6,482 | €3,681 | -€2,801 | -43.2% |
| Leasing and similar rights | 25 | €36,484 | €28,486 | -€7,998 | -21.9% |
| Current assets | 29/58 | €31,849 | €44,243 | +€12,394 | +38.9% |
| Amounts receivable within one year | 40/41 | €18,875 | €36,225 | +€17,350 | +91.9% |
| Trade receivables | 40 | €15,685 | €36,225 | +€20,540 | +131% |
| Other amounts receivable | 41 | €3,190 | - | -€3,190 | |
| Cash at bank and in hand | 54/58 | €8,509 | €3,241 | -€5,268 | -61.9% |
| Deferred charges and accrued income | 490/1 | €4,465 | €4,777 | +€312 | +7.0% |
| Total equity and liabilities | 10/49 | €209,645 | €205,650 | -€3,995 | -1.9% |
| Equity | 10/15 | €6,461 | €29,270 | +€22,809 | +353% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,461 | €26,270 | +€22,809 | +659% |
| Amounts payable | 17/49 | €203,184 | €176,380 | -€26,804 | -13.2% |
| Amounts payable after more than one year | 17 | €174,612 | €155,853 | -€18,759 | -10.7% |
| Financial debts | 170/4 | €104,612 | €87,853 | -€16,759 | -16.0% |
| Other amounts payable | 178/9 | €70,000 | €68,000 | -€2,000 | -2.9% |
| Amounts payable within one year | 42/48 | €28,572 | €20,527 | -€8,045 | -28.2% |
| Current portion of amounts payable after more than one year | 42 | €16,828 | €17,070 | +€242 | +1.4% |
| Trade debts | 44 | €2,355 | €2,084 | -€271 | -11.5% |
| Suppliers | 440/4 | €2,355 | €2,084 | -€271 | -11.5% |
| Taxes, remuneration and social security | 45 | €1,743 | €1,285 | -€458 | -26.3% |
| Taxes | 450/3 | €1,743 | €1,285 | -€458 | -26.3% |
| Other amounts payable | 47/48 | €7,646 | €88 | -€7,558 | -98.8% |
| Remuneration, social security and pensions | 62 | €444 | €501 | +€57 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,092 | €16,819 | -€8,273 | -33.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,683 | - | -€11,683 | |
| Other operating charges | 640/8 | €1,547 | €1,796 | +€249 | +16.1% |
| Gross operating margin | 9900 | €27,635 | €46,110 | +€18,475 | +66.9% |
| Operating profit (loss) | 9901 | -€11,131 | €26,994 | +€38,125 | |
| Financial income | 75/76B | €1 | €13 | +€12 | +1,200% |
| Recurring financial income | 75 | €1 | €13 | +€12 | +1,200% |
| Financial charges | 65/66B | €3,886 | €4,138 | +€252 | +6.5% |
| Recurring financial charges | 65 | €3,886 | €4,138 | +€252 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,016 | €22,869 | +€37,885 | |
| Income taxes | 67/77 | €24 | €60 | +€36 | +150% |
| Profit (loss) for the period | 9904 | -€15,040 | €22,809 | +€37,849 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,040 | €22,809 | +€37,849 |
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 26 October 2026 via checked.be.