JBH I.T. SERVICES: what changed
JBH I.T. SERVICES
Largest movements
- Receivables within one year +€81,153
up €81,153 (+53.9%), from €150,571 to €231,725
of which Other amounts receivable: +€65,932
- Cash -€25,462
down €25,462 (-56.8%), from €44,831 to €19,368
mainly Receivables within one year (-€81,153) and Contributions, distributions and other (-€69,000)
- Tangible fixed assets -€2,598
down €2,598 (-40.4%), from €6,437 to €3,839
- Other debts +€63,955
up €63,955 (+11,421%), from €560 to €64,515
- Reserves -€18,500
down €18,500 (-13.9%), from €133,360 to €114,860
of which Non-distributable reserves: -€18,500
- Tax, wage and social debts +€10,014
up €10,014 (+45.8%), from €21,868 to €31,882
- Trade debts -€2,832
down €2,832 (-91.9%), from €3,083 to €251
- Gross operating margin +€19,977
up €19,977 (+32.6%), from €61,290 to €81,267
- Taxes +€6,651
up €6,651 (+43.0%), from €15,464 to €22,114
- Other operating charges -€1,145
down €1,145 (-45.5%), from €2,519 to €1,374
- Financial charges -€875
down €875 (-28.4%), from €3,085 to €2,209
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €202,264 | €255,367 | +€53,103 | +26.3% |
| Fixed assets | 21/28 | €6,437 | €3,839 | -€2,598 | -40.4% |
| Tangible fixed assets | 22/27 | €6,437 | €3,839 | -€2,598 | -40.4% |
| Furniture and vehicles | 24 | €6,437 | €3,839 | -€2,598 | -40.4% |
| Current assets | 29/58 | €195,827 | €251,528 | +€55,702 | +28.4% |
| Amounts receivable within one year | 40/41 | €150,571 | €231,725 | +€81,153 | +53.9% |
| Trade receivables | 40 | €17,424 | €32,645 | +€15,221 | +87.4% |
| Other amounts receivable | 41 | €133,147 | €199,079 | +€65,932 | +49.5% |
| Cash at bank and in hand | 54/58 | €44,831 | €19,368 | -€25,462 | -56.8% |
| Deferred charges and accrued income | 490/1 | €424 | €435 | +€11 | +2.6% |
| Total equity and liabilities | 10/49 | €202,264 | €255,367 | +€53,103 | +26.3% |
| Equity | 10/15 | €176,705 | €158,670 | -€18,035 | -10.2% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €133,360 | €114,860 | -€18,500 | -13.9% |
| Non-distributable reserves | 130/1 | €131,500 | €113,000 | -€18,500 | -14.1% |
| Reserves not available under the articles | 1311 | €131,500 | €113,000 | -€18,500 | -14.1% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,845 | €36,310 | +€465 | +1.3% |
| Amounts payable | 17/49 | €25,559 | €96,698 | +€71,139 | +278% |
| Amounts payable within one year | 42/48 | €25,511 | €96,648 | +€71,137 | +279% |
| Trade debts | 44 | €3,083 | €251 | -€2,832 | -91.9% |
| Suppliers | 440/4 | €3,083 | €251 | -€2,832 | -91.9% |
| Taxes, remuneration and social security | 45 | €21,868 | €31,882 | +€10,014 | +45.8% |
| Taxes | 450/3 | €21,868 | €31,882 | +€10,014 | +45.8% |
| Other amounts payable | 47/48 | €560 | €64,515 | +€63,955 | +11,421% |
| Accrued charges and deferred income | 492/3 | €48 | €49 | +€2 | +3.4% |
| Remuneration, social security and pensions | 62 | €2,282 | €2,008 | -€274 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,598 | €2,598 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,519 | €1,374 | -€1,145 | -45.5% |
| Gross operating margin | 9900 | €61,290 | €81,267 | +€19,977 | +32.6% |
| Operating profit (loss) | 9901 | €53,891 | €75,287 | +€21,396 | +39.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €3,085 | €2,209 | -€875 | -28.4% |
| Recurring financial charges | 65 | €3,085 | €2,209 | -€875 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €50,806 | €73,079 | +€22,272 | +43.8% |
| Income taxes | 67/77 | €15,464 | €22,114 | +€6,651 | +43.0% |
| Profit (loss) for the period | 9904 | €35,343 | €50,965 | +€15,622 | +44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,343 | €50,965 | +€15,622 | +44.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.