JBBE: 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.
JBBE
Largest movements
- Cash -€22,567
down €22,567 (-67.3%), from €33,538 to €10,972
mainly Net result for the year (-€20,230) and Investment in fixed assets (net) (-€11,523)
- Stocks and contracts -€6,819
down €6,819 (-8.3%), from €82,307 to €75,488
- Profit (loss) carried forward -€20,230
down €20,230 (-100.4%), from -€20,148 to -€40,378
- Debts after one year -€6,303
down €6,303 (-26.4%), from €23,837 to €17,533
- Trade debts -€6,233
down €6,233 (-24.1%), from €25,883 to €19,650
- Tax, wage and social debts +€2,392
up €2,392 (+452.0%), from €529 to €2,921
of which Taxes: +€1,874
- Other debts +€1,966
up €1,966 (+3.4%), from €57,510 to €59,476
- Gross operating margin +€69,848
up €69,848 (+529.9%), from €13,181 to €83,029
- Staff costs +€59,425
up €59,425 (+201.7%), from €29,455 to €88,880
- Depreciation +€7,823
up €7,823 (+291.8%), from €2,681 to €10,505
- Financial charges +€2,511
up €2,511 (+210.5%), from €1,193 to €3,704
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 | €158,784 | €130,506 | -€28,277 | -17.8% |
| Fixed assets | 21/28 | €38,033 | €39,051 | +€1,018 | +2.7% |
| Tangible fixed assets | 22/27 | €38,033 | €37,551 | -€482 | -1.3% |
| Plant, machinery and equipment | 23 | €8,174 | €12,970 | +€4,795 | +58.7% |
| Furniture and vehicles | 24 | - | €1,533 | +€1,533 | |
| Leasing and similar rights | 25 | €29,858 | €23,048 | -€6,810 | -22.8% |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €120,751 | €91,456 | -€29,295 | -24.3% |
| Stocks and contracts in progress | 3 | €82,307 | €75,488 | -€6,819 | -8.3% |
| Stocks | 30/36 | €82,307 | €75,488 | -€6,819 | -8.3% |
| Amounts receivable within one year | 40/41 | €4,906 | €4,826 | -€80 | -1.6% |
| Trade receivables | 40 | €214 | €2,920 | +€2,706 | +1264.7% |
| Other amounts receivable | 41 | €4,692 | €1,906 | -€2,787 | -59.4% |
| Cash at bank and in hand | 54/58 | €33,538 | €10,972 | -€22,567 | -67.3% |
| Deferred charges and accrued income | 490/1 | - | €170 | +€170 | |
| Total equity and liabilities | 10/49 | €158,784 | €130,506 | -€28,277 | -17.8% |
| Equity | 10/15 | €44,852 | €24,622 | -€20,230 | -45.1% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,148 | -€40,378 | -€20,230 | -100.4% |
| Amounts payable | 17/49 | €113,932 | €105,884 | -€8,048 | -7.1% |
| Amounts payable after more than one year | 17 | €23,837 | €17,533 | -€6,303 | -26.4% |
| Financial debts | 170/4 | €23,837 | €17,533 | -€6,303 | -26.4% |
| Amounts payable within one year | 42/48 | €90,095 | €88,351 | -€1,744 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €6,173 | €6,303 | +€131 | +2.1% |
| Trade debts | 44 | €25,883 | €19,650 | -€6,233 | -24.1% |
| Suppliers | 440/4 | €25,883 | €19,650 | -€6,233 | -24.1% |
| Taxes, remuneration and social security | 45 | €529 | €2,921 | +€2,392 | +452.0% |
| Taxes | 450/3 | - | €1,874 | +€1,874 | |
| Remuneration and social security | 454/9 | €529 | €1,047 | +€518 | +97.9% |
| Other amounts payable | 47/48 | €57,510 | €59,476 | +€1,966 | +3.4% |
| Remuneration, social security and pensions | 62 | €29,455 | €88,880 | +€59,425 | +201.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,681 | €10,505 | +€7,823 | +291.8% |
| Other operating charges | 640/8 | - | €467 | +€467 | |
| Gross operating margin | 9900 | €13,181 | €83,029 | +€69,848 | +529.9% |
| Operating profit (loss) | 9901 | -€18,955 | -€16,823 | +€2,133 | +11.3% |
| Financial income | 75/76B | - | €296 | +€296 | |
| Recurring financial income | 75 | - | €296 | +€296 | |
| Financial charges | 65/66B | €1,193 | €3,704 | +€2,511 | +210.5% |
| Recurring financial charges | 65 | €1,193 | €3,704 | +€2,511 | +210.5% |
| Profit (loss) for the period before taxes | 9903 | -€20,148 | -€20,230 | -€82 | -0.4% |
| Profit (loss) for the period | 9904 | -€20,148 | -€20,230 | -€82 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,148 | -€20,230 | -€82 | -0.4% |
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 10 October 2026 via checked.be.