JBJ: 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.
JBJ
Largest movements
- Tangible fixed assets -€47,626
down €47,626 (-4.0%), from €1.2m to €1.1m
of which Land and buildings: -€52,825
- Cash +€21,272
up €21,272 (+108%), from €19,653 to €40,925
mainly Depreciation (+€71,113) and Net result for the year (+€17,206)
- Debts after one year -€45,436
down €45,436 (-7.4%), from €613,523 to €568,087
- Profit (loss) carried forward +€17,585
up €17,585 (+42.6%), from €41,276 to €58,861
- Contributions -€13,141
down €13,141 (-70.7%), from €18,592 to €5,451
- Gross operating margin +€25,769
up €25,769 (+23.0%), from €111,809 to €137,579
- Purchases and services -€13,083
down €13,083 (-17.0%), from €77,055 to €63,972
- Turnover +€12,226
up €12,226 (+6.5%), from €187,824 to €200,050
- Financial charges +€8,376
up €8,376 (+58.9%), from €14,210 to €22,586
- Depreciation +€2,455
up €2,455 (+3.6%), from €68,658 to €71,113
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 | €1,269,235 | €1,249,906 | -€19,330 | -1.5% |
| Fixed assets | 21/28 | €1,179,126 | €1,131,500 | -€47,626 | -4.0% |
| Tangible fixed assets | 22/27 | €1,176,526 | €1,128,900 | -€47,626 | -4.0% |
| Land and buildings | 22 | €1,117,360 | €1,064,536 | -€52,825 | -4.7% |
| Plant, machinery and equipment | 23 | €4,674 | €18,970 | +€14,296 | +306% |
| Furniture and vehicles | 24 | €54,491 | €45,395 | -€9,097 | -16.7% |
| Financial fixed assets | 28 | €2,600 | €2,600 | = | 0.0% |
| Current assets | 29/58 | €90,109 | €118,405 | +€28,296 | +31.4% |
| Amounts receivable within one year | 40/41 | €61,155 | €68,208 | +€7,053 | +11.5% |
| Trade receivables | 40 | €46,609 | €59,014 | +€12,406 | +26.6% |
| Other amounts receivable | 41 | €14,547 | €9,194 | -€5,353 | -36.8% |
| Current investments | 50/53 | €9,301 | €9,273 | -€29 | -0.3% |
| Cash at bank and in hand | 54/58 | €19,653 | €40,925 | +€21,272 | +108% |
| Total equity and liabilities | 10/49 | €1,269,235 | €1,249,906 | -€19,330 | -1.5% |
| Equity | 10/15 | €480,106 | €482,312 | +€2,206 | +0.5% |
| Contributions | 10/11 | €18,592 | €5,451 | -€13,141 | -70.7% |
| Reserves | 13 | €420,238 | €418,000 | -€2,238 | -0.5% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Tax-exempt reserves | 132 | €18,379 | €18,000 | -€379 | -2.1% |
| Distributable reserves | 133 | €400,000 | €400,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,276 | €58,861 | +€17,585 | +42.6% |
| Provisions and deferred taxes | 16 | €195 | - | -€195 | |
| Deferred taxes | 168 | €195 | - | -€195 | |
| Amounts payable | 17/49 | €788,934 | €767,593 | -€21,341 | -2.7% |
| Amounts payable after more than one year | 17 | €613,523 | €568,087 | -€45,436 | -7.4% |
| Financial debts | 170/4 | €613,523 | €568,087 | -€45,436 | -7.4% |
| Amounts payable within one year | 42/48 | €175,411 | €191,164 | +€15,753 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €59,574 | €60,852 | +€1,279 | +2.1% |
| Trade debts | 44 | €18,741 | €23,219 | +€4,478 | +23.9% |
| Suppliers | 440/4 | €18,741 | €23,219 | +€4,478 | +23.9% |
| Taxes, remuneration and social security | 45 | €2,096 | €6,405 | +€4,309 | +206% |
| Taxes | 450/3 | €2,096 | €6,405 | +€4,309 | +206% |
| Other amounts payable | 47/48 | €95,000 | €100,687 | +€5,687 | +6.0% |
| Accrued charges and deferred income | 492/3 | - | €8,342 | +€8,342 | |
| Turnover | 70 | €187,824 | €200,050 | +€12,226 | +6.5% |
| Non-recurring operating income | 76A | €1,040 | €1,500 | +€460 | +44.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €77,055 | €63,972 | -€13,083 | -17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,658 | €71,113 | +€2,455 | +3.6% |
| Other operating charges | 640/8 | €21,906 | €20,918 | -€988 | -4.5% |
| Gross operating margin | 9900 | €111,809 | €137,579 | +€25,769 | +23.0% |
| Operating profit (loss) | 9901 | €21,246 | €45,548 | +€24,302 | +114% |
| Financial income | 75/76B | €85 | €84 | -€1 | -1.5% |
| Recurring financial income | 75 | €85 | €84 | -€1 | -1.5% |
| Financial charges | 65/66B | €14,210 | €22,586 | +€8,376 | +58.9% |
| Recurring financial charges | 65 | €14,210 | €22,586 | +€8,376 | +58.9% |
| Profit (loss) for the period before taxes | 9903 | €7,120 | €23,045 | +€15,925 | +224% |
| Transfer from deferred taxes | 780 | €2,214 | €195 | -€2,019 | -91.2% |
| Income taxes | 67/77 | €8,118 | €6,034 | -€2,083 | -25.7% |
| Profit (loss) for the period | 9904 | €1,216 | €17,206 | +€15,990 | +1,315% |
| Transfer from tax-exempt reserves | 789 | €4,299 | €379 | -€3,920 | -91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,515 | €17,585 | +€12,070 | +219% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.