jBiz: what changed
What changed
jBiz
NACE 74.999, Other professional, scientific and technical activities
filed annual accounts (NBB)
Net result for the year
€1,831
2024 · €34,936-€33,104
Equity
€80,631
2024 · €96,600-€15,969
Cash
€87,880
2024 · €79,351+€8,530
Balance sheet total
€108,337
2024 · €100,638+€7,700
Largest movements
Assets
- Cash +€8,530
up €8,530 (+10.7%), from €79,351 to €87,880
mainly Other debts (+€17,800) and Tax, wage and social debts (+€5,548)
- Deferred charges and accrued income -€1,127
down €1,127 (-37.3%), from €3,024 to €1,897
Equity and liabilities
- Other debts +€17,800
new in 2025: €17,800
- Profit (loss) carried forward -€15,969
down €15,969 (-18.4%), from €86,600 to €70,631
- Tax, wage and social debts +€5,548
up €5,548 (+161%), from €3,451 to €8,999
of which Taxes: +€4,655
Income statement
- Gross operating margin -€46,848
down €46,848 (-85.1%), from €55,038 to €8,190
- Taxes -€12,471
down €12,471 (-88.9%), from €14,023 to €1,551
- Depreciation -€998
down €998 (-31.0%), from €3,224 to €2,226
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.
Result 2024
€34,936
Gross operating margin
-€46,848
Depreciation
+€998
Other operating charges
-€69
Financial income
+€3
Financial charges
+€340
Taxes
+€12,471
Result 2025
€1,831
raises the resultlowers the result
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.
From operations
+€27,826
Investment
-€1,496
Financing
-€17,800
Cash 2024
€79,351
From operations (derived)
+€27,826
Net result for the year
+€1,831
Depreciation
+€2,226
Receivables within one year
-€1,026
Deferred charges and accrued income
+€1,127
Trade debts
+€211
Tax, wage and social debts
+€5,548
Other debts
+€17,800
Accrued charges and deferred income
+€110
Investment (derived)
-€1,496
Investment in fixed assets (net)
-€1,496
Financing
-€17,800
Contributions, distributions and other
-€17,800
Cash 2025
€87,880
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,638 | €108,337 | +€7,700 | +7.7% |
| Fixed assets | 21/28 | €5,365 | €4,636 | -€730 | -13.6% |
| Tangible fixed assets | 22/27 | €5,365 | €4,636 | -€730 | -13.6% |
| Plant, machinery and equipment | 23 | €3,573 | €2,097 | -€1,476 | -41.3% |
| Furniture and vehicles | 24 | €1,792 | €1,095 | -€697 | -38.9% |
| Other tangible fixed assets | 26 | - | €1,444 | +€1,444 | |
| Current assets | 29/58 | €95,272 | €103,702 | +€8,429 | +8.8% |
| Amounts receivable within one year | 40/41 | €12,898 | €13,924 | +€1,026 | +8.0% |
| Trade receivables | 40 | €8,470 | €10,281 | +€1,811 | +21.4% |
| Other amounts receivable | 41 | €4,428 | €3,643 | -€784 | -17.7% |
| Cash at bank and in hand | 54/58 | €79,351 | €87,880 | +€8,530 | +10.7% |
| Deferred charges and accrued income | 490/1 | €3,024 | €1,897 | -€1,127 | -37.3% |
| Total equity and liabilities | 10/49 | €100,638 | €108,337 | +€7,700 | +7.7% |
| Equity | 10/15 | €96,600 | €80,631 | -€15,969 | -16.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,600 | €70,631 | -€15,969 | -18.4% |
| Amounts payable | 17/49 | €4,038 | €27,707 | +€23,669 | +586% |
| Amounts payable within one year | 42/48 | €3,912 | €27,471 | +€23,559 | +602% |
| Trade debts | 44 | €461 | €672 | +€211 | +45.7% |
| Suppliers | 440/4 | €461 | €672 | +€211 | +45.7% |
| Taxes, remuneration and social security | 45 | €3,451 | €8,999 | +€5,548 | +161% |
| Taxes | 450/3 | €1,198 | €5,853 | +€4,655 | +389% |
| Remuneration and social security | 454/9 | €2,253 | €3,146 | +€893 | +39.6% |
| Other amounts payable | 47/48 | - | €17,800 | +€17,800 | |
| Accrued charges and deferred income | 492/3 | €126 | €236 | +€110 | +87.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,224 | €2,226 | -€998 | -31.0% |
| Other operating charges | 640/8 | €733 | €802 | +€69 | +9.4% |
| Gross operating margin | 9900 | €55,038 | €8,190 | -€46,848 | -85.1% |
| Operating profit (loss) | 9901 | €51,081 | €5,162 | -€45,919 | -89.9% |
| Financial income | 75/76B | €0 | €3 | +€3 | +29,300% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +29,300% |
| Financial charges | 65/66B | €2,123 | €1,783 | -€340 | -16.0% |
| Recurring financial charges | 65 | €2,123 | €1,783 | -€340 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €48,958 | €3,383 | -€45,576 | -93.1% |
| Income taxes | 67/77 | €14,023 | €1,551 | -€12,471 | -88.9% |
| Profit (loss) for the period | 9904 | €34,936 | €1,831 | -€33,104 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,936 | €1,831 | -€33,104 | -94.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.