JBF Dépannage: 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.
JBF Dépannage
Largest movements
- Tangible fixed assets -€217,471
down €217,471 (-42.4%), from €513,404 to €295,933
of which Furniture and vehicles: -€154,290
- Receivables within one year -€102,092
down €102,092 (-19.4%), from €527,025 to €424,933
of which Trade receivables: -€200,969
- Financial fixed assets +€32,281
up €32,281 (+36,271%), from €89 to €32,370
- Trade debts -€359,597
down €359,597 (-87.3%), from €411,956 to €52,359
- Profit (loss) carried forward +€51,059
up €51,059 (+21.6%), from €236,003 to €287,062
- Tax, wage and social debts +€32,930
up €32,930 (+61.5%), from €53,568 to €86,498
of which Taxes: +€33,213
- Turnover +€144,025
up €144,025 (+25.0%), from €575,153 to €719,178
- Purchases and services +€131,144
up €131,144 (+46.1%), from €284,453 to €415,597
- Write-downs +€102,852
new in 2024: €102,852
- Gross operating margin +€47,086
up €47,086 (+15.3%), from €307,497 to €354,583
- Staff costs -€36,131
down €36,131 (-27.9%), from €129,583 to €93,452
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,045,710 | €753,236 | -€292,474 | -28.0% |
| Fixed assets | 21/28 | €513,493 | €328,303 | -€185,190 | -36.1% |
| Tangible fixed assets | 22/27 | €513,404 | €295,933 | -€217,471 | -42.4% |
| Plant, machinery and equipment | 23 | €6,430 | €3,150 | -€3,280 | -51.0% |
| Furniture and vehicles | 24 | €344,095 | €189,805 | -€154,290 | -44.8% |
| Leasing and similar rights | 25 | €162,879 | €102,978 | -€59,901 | -36.8% |
| Financial fixed assets | 28 | €89 | €32,370 | +€32,281 | +36,271% |
| Current assets | 29/58 | €532,217 | €424,933 | -€107,284 | -20.2% |
| Amounts receivable within one year | 40/41 | €527,025 | €424,933 | -€102,092 | -19.4% |
| Trade receivables | 40 | €444,380 | €243,411 | -€200,969 | -45.2% |
| Other amounts receivable | 41 | €82,645 | €181,522 | +€98,877 | +120% |
| Cash at bank and in hand | 54/58 | €897 | - | -€897 | |
| Deferred charges and accrued income | 490/1 | €4,295 | - | -€4,295 | |
| Total equity and liabilities | 10/49 | €1,045,710 | €753,236 | -€292,474 | -28.0% |
| Equity | 10/15 | €246,003 | €297,062 | +€51,059 | +20.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €236,003 | €287,062 | +€51,059 | +21.6% |
| Amounts payable | 17/49 | €799,707 | €456,174 | -€343,533 | -43.0% |
| Amounts payable after more than one year | 17 | €224,116 | €218,121 | -€5,995 | -2.7% |
| Financial debts | 170/4 | €224,116 | €218,121 | -€5,995 | -2.7% |
| Amounts payable within one year | 42/48 | €570,135 | €232,644 | -€337,491 | -59.2% |
| Current portion of amounts payable after more than one year | 42 | €9,636 | - | -€9,636 | |
| Financial debts | 43 | €16,979 | €24,765 | +€7,786 | +45.9% |
| Credit institutions | 430/8 | €16,979 | €24,765 | +€7,786 | +45.9% |
| Trade debts | 44 | €411,956 | €52,359 | -€359,597 | -87.3% |
| Suppliers | 440/4 | €411,956 | €52,359 | -€359,597 | -87.3% |
| Taxes, remuneration and social security | 45 | €53,568 | €86,498 | +€32,930 | +61.5% |
| Taxes | 450/3 | €52,372 | €85,585 | +€33,213 | +63.4% |
| Remuneration and social security | 454/9 | €1,196 | €913 | -€283 | -23.7% |
| Other amounts payable | 47/48 | €77,996 | €69,022 | -€8,974 | -11.5% |
| Accrued charges and deferred income | 492/3 | €5,456 | €5,409 | -€47 | -0.9% |
| Turnover | 70 | €575,153 | €719,178 | +€144,025 | +25.0% |
| Non-recurring operating income | 76A | €16,797 | €51,002 | +€34,205 | +204% |
| Goods, raw materials, services and sundry goods | 60/61 | €284,453 | €415,597 | +€131,144 | +46.1% |
| Remuneration, social security and pensions | 62 | €129,583 | €93,452 | -€36,131 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,429 | €68,422 | -€2,007 | -2.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €102,852 | +€102,852 | |
| Other operating charges | 640/8 | €14,320 | €7,410 | -€6,910 | -48.3% |
| Non-recurring operating charges | 66A | €1,220 | €1,611 | +€391 | +32.0% |
| Gross operating margin | 9900 | €307,497 | €354,583 | +€47,086 | +15.3% |
| Operating profit (loss) | 9901 | €91,945 | €80,836 | -€11,109 | -12.1% |
| Financial income | 75/76B | €2,057 | €2,844 | +€787 | +38.3% |
| Recurring financial income | 75 | €2,057 | €2,844 | +€787 | +38.3% |
| Financial charges | 65/66B | €5,747 | €15,648 | +€9,901 | +172% |
| Recurring financial charges | 65 | €5,747 | €15,648 | +€9,901 | +172% |
| Profit (loss) for the period before taxes | 9903 | €88,255 | €68,032 | -€20,223 | -22.9% |
| Income taxes | 67/77 | €19,013 | €16,973 | -€2,040 | -10.7% |
| Profit (loss) for the period | 9904 | €69,242 | €51,059 | -€18,183 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €69,242 | €51,059 | -€18,183 | -26.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.