JBA TRADING: 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.
JBA TRADING
Largest movements
- Receivables within one year +€299
up €299 (+7.6%), from €3,941 to €4,240
of which Other amounts receivable: +€787
- Cash -€214
down €214 (-47.1%), from €455 to €241
mainly Net result for the year (-€5,085) and Other debts (-€4,800)
- Debts after one year +€10,000
up €10,000 (+2.6%), from €390,000 to €400,000
- Profit (loss) carried forward -€5,085
down €5,085 (-0.8%), from -€603,069 to -€608,155
- Other debts -€4,800
down €4,800 (-57.3%), from €8,380 to €3,580
- Financial income -€3,041
down €3,041 (-98.8%), from €3,078 to €37
- Gross operating margin -€2,166
down €2,166 (-79.0%), from -€2,743 to -€4,908
- Other operating charges -€531
down €531 (-81.7%), from €649 to €119
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 | €4,553 | €4,613 | +€60 | +1.3% |
| Current assets | 29/58 | €4,553 | €4,613 | +€60 | +1.3% |
| Amounts receivable within one year | 40/41 | €3,941 | €4,240 | +€299 | +7.6% |
| Trade receivables | 40 | €889 | €401 | -€488 | -54.9% |
| Other amounts receivable | 41 | €3,052 | €3,839 | +€787 | +25.8% |
| Cash at bank and in hand | 54/58 | €455 | €241 | -€214 | -47.1% |
| Deferred charges and accrued income | 490/1 | €157 | €132 | -€25 | -16.1% |
| Total equity and liabilities | 10/49 | €4,553 | €4,613 | +€60 | +1.3% |
| Equity | 10/15 | -€394,100 | -€399,185 | -€5,085 | -1.3% |
| Contributions | 10/11 | €155,000 | €155,000 | = | 0.0% |
| Capital | 10 | €155,000 | €155,000 | = | 0.0% |
| Issued capital | 100 | €155,000 | €155,000 | = | 0.0% |
| Reserves | 13 | €53,969 | €53,969 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,502 | €12,502 | = | 0.0% |
| Legal reserve | 130 | €12,502 | €12,502 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €3,967 | €3,967 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€603,069 | -€608,155 | -€5,085 | -0.8% |
| Amounts payable | 17/49 | €398,653 | €403,798 | +€5,145 | +1.3% |
| Amounts payable after more than one year | 17 | €390,000 | €400,000 | +€10,000 | +2.6% |
| Other amounts payable | 178/9 | €390,000 | €400,000 | +€10,000 | +2.6% |
| Amounts payable within one year | 42/48 | €8,622 | €3,798 | -€4,824 | -55.9% |
| Financial debts | 43 | €37 | - | -€37 | |
| Credit institutions | 430/8 | €37 | - | -€37 | |
| Trade debts | 44 | €204 | €218 | +€14 | +6.8% |
| Suppliers | 440/4 | €204 | €218 | +€14 | +6.8% |
| Other amounts payable | 47/48 | €8,380 | €3,580 | -€4,800 | -57.3% |
| Accrued charges and deferred income | 492/3 | €31 | - | -€31 | |
| Other operating charges | 640/8 | €649 | €119 | -€531 | -81.7% |
| Gross operating margin | 9900 | -€2,743 | -€4,908 | -€2,166 | -79.0% |
| Operating profit (loss) | 9901 | -€3,392 | -€5,027 | -€1,635 | -48.2% |
| Financial income | 75/76B | €3,078 | €37 | -€3,041 | -98.8% |
| Recurring financial income | 75 | €3,078 | €37 | -€3,041 | -98.8% |
| Financial charges | 65/66B | €90 | €96 | +€6 | +6.4% |
| Recurring financial charges | 65 | €90 | €96 | +€6 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | -€404 | -€5,085 | -€4,682 | -1,159% |
| Profit (loss) for the period | 9904 | -€404 | -€5,085 | -€4,682 | -1,159% |
| Profit (loss) for the period to be appropriated | 9905 | -€404 | -€5,085 | -€4,682 | -1,159% |
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 13 October 2026 via checked.be.