JBIS: 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.
JBIS
Largest movements
- Current investments +€60,080
up €60,080 (+12.9%), from €466,848 to €526,928
- Cash -€17,398
down €17,398 (-29.5%), from €58,903 to €41,504
mainly Current investments (-€60,080) and Contributions, distributions and other (-€46,355)
- Tangible fixed assets -€13,476
down €13,476 (-11.8%), from €114,088 to €100,613
of which Furniture and vehicles: -€8,006
- Reserves +€28,497
up €28,497 (+4.9%), from €581,472 to €609,969
- Financial income -€1,492
down €1,492 (-17.0%), from €8,765 to €7,273
- Gross operating margin +€1,490
up €1,490 (+1.2%), from €119,559 to €121,050
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 | €662,435 | €691,708 | +€29,273 | +4.4% |
| Fixed assets | 21/28 | €114,088 | €100,613 | -€13,476 | -11.8% |
| Tangible fixed assets | 22/27 | €114,088 | €100,613 | -€13,476 | -11.8% |
| Land and buildings | 22 | €97,741 | €92,272 | -€5,470 | -5.6% |
| Furniture and vehicles | 24 | €16,347 | €8,341 | -€8,006 | -49.0% |
| Current assets | 29/58 | €548,347 | €591,095 | +€42,748 | +7.8% |
| Amounts receivable within one year | 40/41 | €22,385 | €22,385 | = | 0.0% |
| Trade receivables | 40 | €22,385 | €22,385 | = | 0.0% |
| Current investments | 50/53 | €466,848 | €526,928 | +€60,080 | +12.9% |
| Cash at bank and in hand | 54/58 | €58,903 | €41,504 | -€17,398 | -29.5% |
| Deferred charges and accrued income | 490/1 | €212 | €278 | +€66 | +31.4% |
| Total equity and liabilities | 10/49 | €662,435 | €691,708 | +€29,273 | +4.4% |
| Equity | 10/15 | €581,480 | €609,977 | +€28,497 | +4.9% |
| Reserves | 13 | €581,472 | €609,969 | +€28,497 | +4.9% |
| Distributable reserves | 133 | €581,472 | €609,969 | +€28,497 | +4.9% |
| Profit (loss) carried forward | 14 | €9 | €9 | = | 0.0% |
| Amounts payable | 17/49 | €80,955 | €81,731 | +€776 | +1.0% |
| Amounts payable within one year | 42/48 | €80,955 | €81,731 | +€776 | +1.0% |
| Trade debts | 44 | €564 | €165 | -€400 | -70.8% |
| Suppliers | 440/4 | €564 | €165 | -€400 | -70.8% |
| Taxes, remuneration and social security | 45 | €37,947 | €37,617 | -€330 | -0.9% |
| Taxes | 450/3 | €37,947 | €37,432 | -€514 | -1.4% |
| Remuneration and social security | 454/9 | - | €185 | +€185 | |
| Other amounts payable | 47/48 | €42,444 | €43,949 | +€1,505 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,969 | €13,476 | -€493 | -3.5% |
| Other operating charges | 640/8 | €2,717 | €2,798 | +€81 | +3.0% |
| Gross operating margin | 9900 | €119,559 | €121,050 | +€1,490 | +1.2% |
| Operating profit (loss) | 9901 | €102,874 | €104,776 | +€1,902 | +1.8% |
| Financial income | 75/76B | €8,765 | €7,273 | -€1,492 | -17.0% |
| Recurring financial income | 75 | €8,765 | €7,273 | -€1,492 | -17.0% |
| Financial charges | 65/66B | €162 | €131 | -€31 | -19.1% |
| Recurring financial charges | 65 | €162 | €131 | -€31 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €111,476 | €111,918 | +€441 | +0.4% |
| Income taxes | 67/77 | €36,758 | €37,065 | +€307 | +0.8% |
| Profit (loss) for the period | 9904 | €74,718 | €74,853 | +€134 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €74,718 | €74,853 | +€134 | +0.2% |
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 9 October 2026 via checked.be.