JB4Advice: 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.
JB4Advice
Largest movements
- Tangible fixed assets -€12,810
down €12,810 (-25.8%), from €49,746 to €36,936
of which Leasing and similar rights: -€8,691
- Cash -€2,751
down €2,751 (-18.2%), from €15,099 to €12,347
mainly Debts after one year (-€12,328) and Tax, wage and social debts (-€5,835)
- Receivables within one year +€1,862
up €1,862 (+10.7%), from €17,325 to €19,188
of which Other amounts receivable: +€1,358
- Deferred charges and accrued income +€958
up €958 (+102.4%), from €935 to €1,893
- Debts after one year -€12,328
down €12,328 (-43.2%), from €28,520 to €16,192
- Tax, wage and social debts -€5,835
down €5,835 (-45.4%), from €12,844 to €7,009
- Other debts +€5,564
new in 2025: €5,564
- Trade debts -€2,201
down €2,201 (-41.3%), from €5,324 to €3,123
- Current portion of long-term debt +€1,539
up €1,539 (+13.0%), from €11,859 to €13,398
- Other operating charges +€3,548
up €3,548 (+892.4%), from €398 to €3,946
- Gross operating margin +€3,447
up €3,447 (+14.8%), from €23,234 to €26,680
- Financial charges -€692
down €692 (-26.6%), from €2,604 to €1,912
- Depreciation +€576
up €576 (+4.7%), from €12,234 to €12,810
- Taxes -€328
down €328 (-12.3%), from €2,670 to €2,343
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 | €83,106 | €70,364 | -€12,742 | -15.3% |
| Fixed assets | 21/28 | €49,746 | €36,936 | -€12,810 | -25.8% |
| Tangible fixed assets | 22/27 | €49,746 | €36,936 | -€12,810 | -25.8% |
| Plant, machinery and equipment | 23 | €4,023 | €2,875 | -€1,147 | -28.5% |
| Furniture and vehicles | 24 | €6,216 | €4,473 | -€1,743 | -28.0% |
| Leasing and similar rights | 25 | €26,096 | €17,405 | -€8,691 | -33.3% |
| Other tangible fixed assets | 26 | €13,411 | €12,182 | -€1,229 | -9.2% |
| Current assets | 29/58 | €33,359 | €33,428 | +€69 | +0.2% |
| Amounts receivable within one year | 40/41 | €17,325 | €19,188 | +€1,862 | +10.7% |
| Trade receivables | 40 | €12,705 | €13,209 | +€504 | +4.0% |
| Other amounts receivable | 41 | €4,620 | €5,979 | +€1,358 | +29.4% |
| Cash at bank and in hand | 54/58 | €15,099 | €12,347 | -€2,751 | -18.2% |
| Deferred charges and accrued income | 490/1 | €935 | €1,893 | +€958 | +102.4% |
| Total equity and liabilities | 10/49 | €83,106 | €70,364 | -€12,742 | -15.3% |
| Equity | 10/15 | €24,498 | €24,603 | +€106 | +0.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €19,498 | €19,603 | +€106 | +0.5% |
| Distributable reserves | 133 | €19,498 | €19,603 | +€106 | +0.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €58,608 | €45,761 | -€12,847 | -21.9% |
| Amounts payable after more than one year | 17 | €28,520 | €16,192 | -€12,328 | -43.2% |
| Financial debts | 170/4 | €28,520 | €16,192 | -€12,328 | -43.2% |
| Amounts payable within one year | 42/48 | €30,088 | €29,569 | -€519 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €11,859 | €13,398 | +€1,539 | +13.0% |
| Financial debts | 43 | €61 | €475 | +€414 | +679.2% |
| Credit institutions | 430/8 | €61 | €475 | +€414 | +679.2% |
| Trade debts | 44 | €5,324 | €3,123 | -€2,201 | -41.3% |
| Suppliers | 440/4 | €5,324 | €3,123 | -€2,201 | -41.3% |
| Taxes, remuneration and social security | 45 | €12,844 | €7,009 | -€5,835 | -45.4% |
| Taxes | 450/3 | €12,844 | €7,009 | -€5,835 | -45.4% |
| Other amounts payable | 47/48 | - | €5,564 | +€5,564 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,234 | €12,810 | +€576 | +4.7% |
| Other operating charges | 640/8 | €398 | €3,946 | +€3,548 | +892.4% |
| Gross operating margin | 9900 | €23,234 | €26,680 | +€3,447 | +14.8% |
| Operating profit (loss) | 9901 | €10,602 | €9,924 | -€678 | -6.4% |
| Financial income | 75/76B | €0 | €1 | +€0 | +155.0% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +155.0% |
| Financial charges | 65/66B | €2,604 | €1,912 | -€692 | -26.6% |
| Recurring financial charges | 65 | €2,604 | €1,912 | -€692 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €7,998 | €8,012 | +€14 | +0.2% |
| Income taxes | 67/77 | €2,670 | €2,343 | -€328 | -12.3% |
| Profit (loss) for the period | 9904 | €5,328 | €5,670 | +€342 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,328 | €5,670 | +€342 | +6.4% |
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 3 October 2026 via checked.be.