JB17: 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.
JB17
Largest movements
- Receivables within one year -€15,668
down €15,668 (-46.5%), from €33,668 to €18,000
of which Other amounts receivable: -€9,010
- Tangible fixed assets +€793
up €793 (+15.2%), from €5,227 to €6,020
of which Other tangible fixed assets: +€1,198
- Cash +€478
up €478 (+7.5%), from €6,391 to €6,870
mainly Receivables within one year (+€15,668) and Tax, wage and social debts (+€3,724)
- Trade debts -€12,413
down €12,413 (-83.6%), from €14,850 to €2,437
- Reserves -€5,550
down €5,550 (-37.9%), from €14,650 to €9,100
of which Distributable reserves: -€5,550
- Tax, wage and social debts +€3,724
up €3,724 (+53.3%), from €6,985 to €10,709
- Gross operating margin +€3,998
up €3,998 (+41.5%), from €9,626 to €13,624
- Financial charges +€2,148
up €2,148 (+375.7%), from €572 to €2,719
- Other operating charges -€730
down €730 (-31.7%), from €2,303 to €1,573
- Taxes +€539
up €539 (+13.2%), from €4,081 to €4,620
- Financial income -€320
down €320 (-97.0%), from €330 to €10
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 | €46,783 | €32,558 | -€14,224 | -30.4% |
| Fixed assets | 21/28 | €5,227 | €6,020 | +€793 | +15.2% |
| Tangible fixed assets | 22/27 | €5,227 | €6,020 | +€793 | +15.2% |
| Furniture and vehicles | 24 | €1,370 | €966 | -€405 | -29.5% |
| Other tangible fixed assets | 26 | €3,857 | €5,055 | +€1,198 | +31.1% |
| Current assets | 29/58 | €41,556 | €26,538 | -€15,018 | -36.1% |
| Amounts receivable within one year | 40/41 | €33,668 | €18,000 | -€15,668 | -46.5% |
| Trade receivables | 40 | €24,658 | €18,000 | -€6,658 | -27.0% |
| Other amounts receivable | 41 | €9,010 | - | -€9,010 | |
| Cash at bank and in hand | 54/58 | €6,391 | €6,870 | +€478 | +7.5% |
| Deferred charges and accrued income | 490/1 | €1,497 | €1,669 | +€172 | +11.5% |
| Total equity and liabilities | 10/49 | €46,783 | €32,558 | -€14,224 | -30.4% |
| Equity | 10/15 | €24,947 | €19,413 | -€5,534 | -22.2% |
| Contributions | 10/11 | €6,333 | €6,333 | = | 0.0% |
| Reserves | 13 | €14,650 | €9,100 | -€5,550 | -37.9% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €12,750 | €7,200 | -€5,550 | -43.5% |
| Profit (loss) carried forward | 14 | €3,964 | €3,980 | +€16 | +0.4% |
| Amounts payable | 17/49 | €21,836 | €13,145 | -€8,691 | -39.8% |
| Amounts payable within one year | 42/48 | €21,836 | €13,145 | -€8,691 | -39.8% |
| Financial debts | 43 | €1 | - | -€1 | |
| Credit institutions | 430/8 | €1 | - | -€1 | |
| Trade debts | 44 | €14,850 | €2,437 | -€12,413 | -83.6% |
| Suppliers | 440/4 | €14,850 | €2,437 | -€12,413 | -83.6% |
| Taxes, remuneration and social security | 45 | €6,985 | €10,709 | +€3,724 | +53.3% |
| Taxes | 450/3 | €6,985 | €10,709 | +€3,724 | +53.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,690 | €1,707 | +€16 | +1.0% |
| Other operating charges | 640/8 | €2,303 | €1,573 | -€730 | -31.7% |
| Gross operating margin | 9900 | €9,626 | €13,624 | +€3,998 | +41.5% |
| Operating profit (loss) | 9901 | €5,633 | €10,345 | +€4,712 | +83.7% |
| Financial income | 75/76B | €330 | €10 | -€320 | -97.0% |
| Recurring financial income | 75 | €330 | €10 | -€320 | -97.0% |
| Financial charges | 65/66B | €572 | €2,719 | +€2,148 | +375.7% |
| Recurring financial charges | 65 | €572 | €2,719 | +€2,148 | +375.7% |
| Profit (loss) for the period before taxes | 9903 | €5,391 | €7,636 | +€2,245 | +41.6% |
| Income taxes | 67/77 | €4,081 | €4,620 | +€539 | +13.2% |
| Profit (loss) for the period | 9904 | €1,310 | €3,016 | +€1,706 | +130.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,310 | €3,016 | +€1,706 | +130.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.