JBee-Invest: 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.
JBee-Invest
Largest movements
- Cash +€13,038
up €13,038 (+181%), from €7,197 to €20,235
mainly Net result for the year (+€76,003) and Tax, wage and social debts (+€1,182)
- Receivables within one year +€8,715
up €8,715 (+1,159%), from €752 to €9,467
of which Trade receivables: +€8,637
- Profit (loss) carried forward +€70,003
up €70,003 (+82.0%), from €85,411 to €155,415
- Debts after one year -€35,005
down €35,005 (-5.2%), from €670,777 to €635,772
- Financial income +€31,744
up €31,744 (+178%), from €17,857 to €49,601
- Gross operating margin +€24,046
up €24,046 (+101%), from €23,876 to €47,921
- Taxes +€5,507
up €5,507 (+245%), from €2,248 to €7,755
- Other operating charges -€909
down €909 (-24.2%), from €3,753 to €2,844
- Financial charges -€563
down €563 (-4.9%), from €11,436 to €10,873
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 | €842,396 | €866,111 | +€23,715 | +2.8% |
| Fixed assets | 21/28 | €833,280 | €835,218 | +€1,938 | +0.2% |
| Tangible fixed assets | 22/27 | - | €1,938 | +€1,938 | |
| Furniture and vehicles | 24 | - | €1,938 | +€1,938 | |
| Financial fixed assets | 28 | €833,280 | €833,280 | = | 0.0% |
| Current assets | 29/58 | €9,116 | €30,893 | +€21,777 | +239% |
| Amounts receivable within one year | 40/41 | €752 | €9,467 | +€8,715 | +1,159% |
| Trade receivables | 40 | - | €8,637 | +€8,637 | |
| Other amounts receivable | 41 | €752 | €830 | +€78 | +10.4% |
| Cash at bank and in hand | 54/58 | €7,197 | €20,235 | +€13,038 | +181% |
| Deferred charges and accrued income | 490/1 | €1,167 | €1,191 | +€23 | +2.0% |
| Total equity and liabilities | 10/49 | €842,396 | €866,111 | +€23,715 | +2.8% |
| Equity | 10/15 | €90,411 | €160,415 | +€70,003 | +77.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,411 | €155,415 | +€70,003 | +82.0% |
| Amounts payable | 17/49 | €751,985 | €705,696 | -€46,289 | -6.2% |
| Amounts payable after more than one year | 17 | €670,777 | €635,772 | -€35,005 | -5.2% |
| Financial debts | 170/4 | €670,777 | €635,772 | -€35,005 | -5.2% |
| Amounts payable within one year | 42/48 | €72,958 | €69,925 | -€3,034 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €34,671 | €35,005 | +€334 | +1.0% |
| Trade debts | 44 | €1,173 | €1,763 | +€591 | +50.4% |
| Suppliers | 440/4 | €1,173 | €1,763 | +€591 | +50.4% |
| Taxes, remuneration and social security | 45 | €9,008 | €10,190 | +€1,182 | +13.1% |
| Taxes | 450/3 | €9,008 | €10,190 | +€1,182 | +13.1% |
| Other amounts payable | 47/48 | €28,106 | €22,967 | -€5,140 | -18.3% |
| Accrued charges and deferred income | 492/3 | €8,250 | - | -€8,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €47 | +€47 | |
| Other operating charges | 640/8 | €3,753 | €2,844 | -€909 | -24.2% |
| Gross operating margin | 9900 | €23,876 | €47,921 | +€24,046 | +101% |
| Operating profit (loss) | 9901 | €20,123 | €45,030 | +€24,908 | +124% |
| Financial income | 75/76B | €17,857 | €49,601 | +€31,744 | +178% |
| Recurring financial income | 75 | €17,857 | €49,601 | +€31,744 | +178% |
| Financial charges | 65/66B | €11,436 | €10,873 | -€563 | -4.9% |
| Recurring financial charges | 65 | €11,436 | €10,873 | -€563 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €26,544 | €83,758 | +€57,214 | +216% |
| Income taxes | 67/77 | €2,248 | €7,755 | +€5,507 | +245% |
| Profit (loss) for the period | 9904 | €24,296 | €76,003 | +€51,707 | +213% |
| Profit (loss) for the period to be appropriated | 9905 | €24,296 | €76,003 | +€51,707 | +213% |
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 26 October 2026 via checked.be.