JB VARIATION: 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 VARIATION
Largest movements
- Deferred charges and accrued income +€1,562
new in 2025: €1,562
- Other debts -€2,502
down €2,502 (-0.9%), from €291,595 to €289,093
- Profit (loss) carried forward +€1,686
up €1,686 (+0.6%), from -€293,625 to -€291,939
- Trade debts +€1,501
up €1,501 (+1225.9%), from €122 to €1,623
- Tax, wage and social debts +€795
up €795 (+103.3%), from €770 to €1,565
- Purchases and services -€14,266
no longer reported in 2025 (was €14,266)
- Gross operating margin +€11,215
up €11,215, from -€7,062 to €4,153
- Taxes +€640
up €640 (+69.3%), from €924 to €1,564
- Other operating charges -€185
down €185 (-18.2%), from €1,013 to €828
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 | €6,928 | €8,414 | +€1,485 | +21.4% |
| Fixed assets | 21/28 | €0 | €0 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Current assets | 29/58 | €6,928 | €8,414 | +€1,485 | +21.4% |
| Amounts receivable within one year | 40/41 | €6,852 | €6,852 | = | 0.0% |
| Other amounts receivable | 41 | €6,852 | €6,852 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €76 | - | -€76 | |
| Deferred charges and accrued income | 490/1 | - | €1,562 | +€1,562 | |
| Total equity and liabilities | 10/49 | €6,928 | €8,414 | +€1,485 | +21.4% |
| Equity | 10/15 | -€285,560 | -€283,873 | +€1,686 | +0.6% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Capital | 10 | €6,205 | €6,205 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€293,625 | -€291,939 | +€1,686 | +0.6% |
| Amounts payable | 17/49 | €292,488 | €292,287 | -€201 | -0.1% |
| Amounts payable within one year | 42/48 | €292,488 | €292,287 | -€201 | -0.1% |
| Financial debts | 43 | - | €5 | +€5 | |
| Credit institutions | 430/8 | - | €5 | +€5 | |
| Trade debts | 44 | €122 | €1,623 | +€1,501 | +1225.9% |
| Suppliers | 440/4 | €122 | €1,623 | +€1,501 | +1225.9% |
| Taxes, remuneration and social security | 45 | €770 | €1,565 | +€795 | +103.3% |
| Taxes | 450/3 | €770 | €1,565 | +€795 | +103.3% |
| Other amounts payable | 47/48 | €291,595 | €289,093 | -€2,502 | -0.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €14,266 | - | -€14,266 | |
| Other operating charges | 640/8 | €1,013 | €828 | -€185 | -18.2% |
| Gross operating margin | 9900 | -€7,062 | €4,153 | +€11,215 | |
| Operating profit (loss) | 9901 | -€8,075 | €3,325 | +€11,400 | |
| Financial charges | 65/66B | €72 | €74 | +€2 | +2.6% |
| Recurring financial charges | 65 | €72 | €74 | +€2 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,147 | €3,251 | +€11,398 | |
| Income taxes | 67/77 | €924 | €1,564 | +€640 | +69.3% |
| Profit (loss) for the period | 9904 | -€9,071 | €1,686 | +€10,757 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,071 | €1,686 | +€10,757 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.