JBI Group: 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.
JBI Group
Largest movements
- Receivables within one year -€9,780
down €9,780 (-96.1%), from €10,178 to €399
- Tangible fixed assets +€1,072
up €1,072 (+53.1%), from €2,020 to €3,092
- Cash -€713
down €713 (-50.2%), from €1,419 to €707
mainly Contributions, distributions and other (-€9,000) and Investment in fixed assets (net) (-€2,453)
- Formation expenses -€636
down €636 (-70.5%), from €902 to €267
- Contributions -€9,000
down €9,000 (-90.0%), from €10,000 to €1,000
- Profit (loss) carried forward -€2,315
down €2,315 (-72.2%), from €3,208 to €893
- Other debts +€1,787
new in 2025: €1,787
- Trade debts -€340
down €340 (-100%), from €340 to €0
- Tax, wage and social debts -€152
down €152 (-15.7%), from €972 to €820
- Gross operating margin -€4,239
down €4,239 (-95.1%), from €4,459 to €220
- Depreciation +€1,644
up €1,644 (+441%), from €373 to €2,017
- Taxes -€820
down €820 (-100%), from €820 to €0
- Other operating charges +€455
new in 2025: €455
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 | €14,520 | €4,500 | -€10,021 | -69.0% |
| Formation expenses | 20 | €902 | €267 | -€636 | -70.5% |
| Fixed assets | 21/28 | €2,020 | €3,092 | +€1,072 | +53.1% |
| Tangible fixed assets | 22/27 | €2,020 | €3,092 | +€1,072 | +53.1% |
| Furniture and vehicles | 24 | €2,020 | €3,092 | +€1,072 | +53.1% |
| Current assets | 29/58 | €11,598 | €1,141 | -€10,457 | -90.2% |
| Amounts receivable within one year | 40/41 | €10,178 | €399 | -€9,780 | -96.1% |
| Other amounts receivable | 41 | €10,178 | €399 | -€9,780 | -96.1% |
| Cash at bank and in hand | 54/58 | €1,419 | €707 | -€713 | -50.2% |
| Deferred charges and accrued income | 490/1 | - | €36 | +€36 | |
| Total equity and liabilities | 10/49 | €14,520 | €4,500 | -€10,021 | -69.0% |
| Equity | 10/15 | €13,208 | €1,893 | -€11,315 | -85.7% |
| Contributions | 10/11 | €10,000 | €1,000 | -€9,000 | -90.0% |
| Profit (loss) carried forward | 14 | €3,208 | €893 | -€2,315 | -72.2% |
| Amounts payable | 17/49 | €1,312 | €2,607 | +€1,294 | +98.6% |
| Amounts payable within one year | 42/48 | €1,312 | €2,607 | +€1,294 | +98.6% |
| Trade debts | 44 | €340 | €0 | -€340 | -100% |
| Suppliers | 440/4 | €340 | €0 | -€340 | -100% |
| Taxes, remuneration and social security | 45 | €972 | €820 | -€152 | -15.7% |
| Taxes | 450/3 | €972 | €820 | -€152 | -15.7% |
| Other amounts payable | 47/48 | - | €1,787 | +€1,787 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €373 | €2,017 | +€1,644 | +441% |
| Other operating charges | 640/8 | - | €455 | +€455 | |
| Gross operating margin | 9900 | €4,459 | €220 | -€4,239 | -95.1% |
| Operating profit (loss) | 9901 | €4,086 | -€2,252 | -€6,338 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €58 | €65 | +€7 | +11.7% |
| Recurring financial charges | 65 | €58 | €65 | +€7 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €4,028 | -€2,315 | -€6,343 | |
| Income taxes | 67/77 | €820 | €0 | -€820 | -100% |
| Profit (loss) for the period | 9904 | €3,208 | -€2,315 | -€5,523 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,208 | -€2,315 | -€5,523 |
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 27 October 2026 via checked.be.