JBizz.be: 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.
JBizz.be
Largest movements
- Cash +€44,120
up €44,120 (+183.2%), from €24,088 to €68,208
mainly Net result for the year (+€32,061) and Tax, wage and social debts (+€8,141)
- Tangible fixed assets +€2,640
up €2,640 (+18.9%), from €13,967 to €16,607
of which Plant, machinery and equipment: +€5,923
- Deferred charges and accrued income -€2,016
no longer reported in 2022 (was €2,016)
- Receivables within one year +€1,404
new in 2022: €1,404
- Profit (loss) carried forward +€32,061
up €32,061, from -€781 to €31,279
- Tax, wage and social debts +€8,141
up €8,141 (+110.6%), from €7,361 to €15,502
of which Taxes: +€6,203
- Trade debts +€6,670
up €6,670 (+174.0%), from €3,834 to €10,504
- Gross operating margin +€70,680
up €70,680 (+301.8%), from €23,422 to €94,103
- Staff costs +€13,311
up €13,311 (+38.1%), from €34,890 to €48,201
- Taxes +€5,994
up €5,994 (+263.4%), from €2,275 to €8,269
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,071 | €86,219 | +€46,147 | +115.2% |
| Fixed assets | 21/28 | €13,967 | €16,607 | +€2,640 | +18.9% |
| Tangible fixed assets | 22/27 | €13,967 | €16,607 | +€2,640 | +18.9% |
| Plant, machinery and equipment | 23 | €6,449 | €12,372 | +€5,923 | +91.8% |
| Furniture and vehicles | 24 | €7,518 | €4,234 | -€3,283 | -43.7% |
| Current assets | 29/58 | €26,104 | €69,612 | +€43,508 | +166.7% |
| Amounts receivable within one year | 40/41 | - | €1,404 | +€1,404 | |
| Other amounts receivable | 41 | - | €1,404 | +€1,404 | |
| Cash at bank and in hand | 54/58 | €24,088 | €68,208 | +€44,120 | +183.2% |
| Deferred charges and accrued income | 490/1 | €2,016 | - | -€2,016 | |
| Total equity and liabilities | 10/49 | €40,071 | €86,219 | +€46,147 | +115.2% |
| Equity | 10/15 | €13,479 | €45,539 | +€32,061 | +237.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€781 | €31,279 | +€32,061 | |
| Amounts payable | 17/49 | €26,593 | €40,679 | +€14,087 | +53.0% |
| Amounts payable within one year | 42/48 | €26,593 | €40,679 | +€14,087 | +53.0% |
| Trade debts | 44 | €3,834 | €10,504 | +€6,670 | +174.0% |
| Suppliers | 440/4 | €3,834 | €10,504 | +€6,670 | +174.0% |
| Taxes, remuneration and social security | 45 | €7,361 | €15,502 | +€8,141 | +110.6% |
| Taxes | 450/3 | €2,248 | €8,450 | +€6,203 | +276.0% |
| Remuneration and social security | 454/9 | €5,113 | €7,051 | +€1,938 | +37.9% |
| Other amounts payable | 47/48 | €15,398 | €14,674 | -€724 | -4.7% |
| Non-recurring operating income | 76A | €84 | - | -€84 | |
| Remuneration, social security and pensions | 62 | €34,890 | €48,201 | +€13,311 | +38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,070 | €4,632 | +€563 | +13.8% |
| Other operating charges | 640/8 | €718 | €629 | -€88 | -12.3% |
| Non-recurring operating charges | 66A | €125 | €125 | +€0 | 0.0% |
| Gross operating margin | 9900 | €23,422 | €94,103 | +€70,680 | +301.8% |
| Operating profit (loss) | 9901 | -€16,380 | €40,515 | +€56,896 | |
| Financial income | 75/76B | €45 | - | -€45 | |
| Recurring financial income | 75 | €45 | - | -€45 | |
| Financial charges | 65/66B | €92 | €186 | +€93 | +101.2% |
| Recurring financial charges | 65 | €92 | €186 | +€93 | +101.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,428 | €40,330 | +€56,757 | |
| Income taxes | 67/77 | €2,275 | €8,269 | +€5,994 | +263.4% |
| Profit (loss) for the period | 9904 | -€18,703 | €32,061 | +€50,763 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,703 | €32,061 | +€50,763 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.