JB-VISION: 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-VISION
Largest movements
- Current investments -€150,000
no longer reported in 2025 (was €150,000)
- Cash +€148,147
up €148,147 (+236%), from €62,766 to €210,913
mainly Current investments (+€150,000) and Debts after one year (+€100,000)
- Tangible fixed assets -€3,455
down €3,455 (-78.4%), from €4,405 to €950
of which Furniture and vehicles: -€2,476
- Reserves -€147,331
down €147,331 (-94.4%), from €156,085 to €8,755
- Debts after one year +€100,000
new in 2025: €100,000
- Other debts +€35,025
up €35,025 (+37.6%), from €93,139 to €128,164
- Tax, wage and social debts +€5,953
up €5,953 (+102%), from €5,861 to €11,814
- Profit (loss) carried forward +€3,822
up €3,822 (+24.9%), from -€15,356 to -€11,534
- Financial charges +€13,654
up €13,654 (+40.3%), from €33,858 to €47,512
- Gross operating margin +€6,380
up €6,380 (+14.2%), from €44,816 to €51,196
- Financial income +€4,172
up €4,172 (+308%), from €1,357 to €5,529
of which Non-recurring financial income: +€4,250
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 | €247,347 | €243,398 | -€3,949 | -1.6% |
| Fixed assets | 21/28 | €4,405 | €950 | -€3,455 | -78.4% |
| Tangible fixed assets | 22/27 | €4,405 | €950 | -€3,455 | -78.4% |
| Plant, machinery and equipment | 23 | €1,411 | €432 | -€979 | -69.4% |
| Furniture and vehicles | 24 | €2,994 | €518 | -€2,476 | -82.7% |
| Current assets | 29/58 | €242,942 | €242,449 | -€494 | -0.2% |
| Amounts receivable within one year | 40/41 | €27,390 | €28,953 | +€1,563 | +5.7% |
| Trade receivables | 40 | €16,456 | €18,143 | +€1,687 | +10.3% |
| Other amounts receivable | 41 | €10,934 | €10,810 | -€124 | -1.1% |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €62,766 | €210,913 | +€148,147 | +236% |
| Deferred charges and accrued income | 490/1 | €2,787 | €2,583 | -€203 | -7.3% |
| Total equity and liabilities | 10/49 | €247,347 | €243,398 | -€3,949 | -1.6% |
| Equity | 10/15 | €146,929 | €3,421 | -€143,509 | -97.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €156,085 | €8,755 | -€147,331 | -94.4% |
| Distributable reserves | 133 | €156,085 | €8,755 | -€147,331 | -94.4% |
| Profit (loss) carried forward | 14 | -€15,356 | -€11,534 | +€3,822 | +24.9% |
| Amounts payable | 17/49 | €100,418 | €239,978 | +€139,560 | +139% |
| Amounts payable after more than one year | 17 | - | €100,000 | +€100,000 | |
| Financial debts | 170/4 | - | €100,000 | +€100,000 | |
| Amounts payable within one year | 42/48 | €100,418 | €139,978 | +€39,560 | +39.4% |
| Trade debts | 44 | €1,418 | - | -€1,418 | |
| Suppliers | 440/4 | €1,418 | - | -€1,418 | |
| Taxes, remuneration and social security | 45 | €5,861 | €11,814 | +€5,953 | +102% |
| Taxes | 450/3 | €5,861 | €11,814 | +€5,953 | +102% |
| Other amounts payable | 47/48 | €93,139 | €128,164 | +€35,025 | +37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,726 | €3,455 | -€271 | -7.3% |
| Other operating charges | 640/8 | €628 | €363 | -€265 | -42.1% |
| Gross operating margin | 9900 | €44,816 | €51,196 | +€6,380 | +14.2% |
| Operating profit (loss) | 9901 | €40,463 | €47,378 | +€6,915 | +17.1% |
| Financial income | 75/76B | €1,357 | €5,529 | +€4,172 | +308% |
| Recurring financial income | 75 | €1,357 | €1,279 | -€78 | -5.7% |
| Non-recurring financial income | 76B | - | €4,250 | +€4,250 | |
| Financial charges | 65/66B | €33,858 | €47,512 | +€13,654 | +40.3% |
| Recurring financial charges | 65 | €33,858 | €47,512 | +€13,654 | +40.3% |
| Profit (loss) for the period before taxes | 9903 | €7,961 | €5,394 | -€2,567 | -32.2% |
| Income taxes | 67/77 | €1,066 | €1,572 | +€506 | +47.5% |
| Profit (loss) for the period | 9904 | €6,895 | €3,822 | -€3,073 | -44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,895 | €3,822 | -€3,073 | -44.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.