JBJ: what changed
What changed
JBJ
NACE 32.500, Manufacture of medical and dental instruments and supplies
filed annual accounts (NBB)
Net result for the year
€79,391
2024 · €4.2m-€4.2m
Equity
€4.8m
2024 · €4.7m+€79,391
Cash
€1.2m
2024 · €1.8m-€617,285
Balance sheet total
€5.5m
2024 · €8.4m-€2.9m
Largest movements
Assets
- Receivables within one year -€3.0m
down €3.0m (-60.1%), from €5.0m to €2.0m
of which Other amounts receivable: -€3.0m
- Cash -€617,285
down €617,285 (-34.4%), from €1.8m to €1.2m
mainly Other debts (-€2.8m) and Investment in fixed assets (net) (-€782,854)
- Tangible fixed assets +€507,472
up €507,472 (+94.9%), from €534,954 to €1.0m
of which Assets under construction and advance payments: +€562,591
- Financial fixed assets +€230,000
up €230,000 (+43.4%), from €530,120 to €760,120
Equity and liabilities
- Other debts -€2.8m
down €2.8m (-95.7%), from €2.9m to €126,993
- Tax, wage and social debts -€160,092
down €160,092 (-27.2%), from €587,812 to €427,720
of which Taxes: -€156,986
Income statement
- Financial income -€4.6m
down €4.6m (-99.6%), from €4.6m to €17,650
- Taxes -€432,124
down €432,124 (-90.2%), from €479,076 to €46,953
- Depreciation +€19,919
up €19,919 (+78.2%), from €25,463 to €45,382
- Gross operating margin -€15,159
down €15,159 (-6.5%), from €232,734 to €217,575
- Write-downs -€7,333
down €7,333, from €6,547 to -€787
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
€4.2m
Gross operating margin
-€15,159
Staff costs
-€1,464
Depreciation
-€19,919
Write-downs
+€7,333
Other operating charges
+€988
Financial income
-€4.6m
Financial charges
-€1,331
Taxes
+€432,124
Result 2025
€79,391
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
+€191,913
Investment
-€796,175
Financing
-€13,024
Cash 2024
€1.8m
From operations (derived)
+€191,913
Net result for the year
+€79,391
Depreciation
+€45,382
Stocks and contracts
+€12,152
Receivables within one year
+€3.0m
Smaller working-capital items
+€4,141
Tax, wage and social debts
-€160,092
Other debts
-€2.8m
Investment (derived)
-€796,175
Investment in fixed assets (net)
-€782,854
Current investments
-€13,321
Financing
-€13,024
Debts after one year
-€13,730
Current portion of long-term debt
+€706
Cash 2025
€1.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,425,835 | €5,516,369 | -€2.9m | -34.5% |
| Fixed assets | 21/28 | €1,065,074 | €1,802,546 | +€737,472 | +69.2% |
| Tangible fixed assets | 22/27 | €534,954 | €1,042,426 | +€507,472 | +94.9% |
| Land and buildings | 22 | €103,336 | €78,218 | -€25,118 | -24.3% |
| Plant, machinery and equipment | 23 | €2,151 | €990 | -€1,162 | -54.0% |
| Furniture and vehicles | 24 | €1,993 | €3,859 | +€1,866 | +93.6% |
| Leasing and similar rights | 25 | €89,237 | €68,631 | -€20,606 | -23.1% |
| Other tangible fixed assets | 26 | €182,467 | €172,368 | -€10,099 | -5.5% |
| Assets under construction and advance payments | 27 | €155,769 | €718,360 | +€562,591 | +361% |
| Financial fixed assets | 28 | €530,120 | €760,120 | +€230,000 | +43.4% |
| Current assets | 29/58 | €7,360,761 | €3,713,823 | -€3.6m | -49.5% |
| Stocks and contracts in progress | 3 | €12,589 | €437 | -€12,152 | -96.5% |
| Stocks | 30/36 | €12,589 | €437 | -€12,152 | -96.5% |
| Amounts receivable within one year | 40/41 | €5,036,533 | €2,009,352 | -€3.0m | -60.1% |
| Trade receivables | 40 | €23,000 | €303 | -€22,698 | -98.7% |
| Other amounts receivable | 41 | €5,013,533 | €2,009,050 | -€3.0m | -59.9% |
| Current investments | 50/53 | €506,816 | €520,137 | +€13,321 | +2.6% |
| Cash at bank and in hand | 54/58 | €1,796,239 | €1,178,954 | -€617,285 | -34.4% |
| Deferred charges and accrued income | 490/1 | €8,584 | €4,943 | -€3,642 | -42.4% |
| Total equity and liabilities | 10/49 | €8,425,835 | €5,516,369 | -€2.9m | -34.5% |
| Equity | 10/15 | €4,736,775 | €4,816,166 | +€79,391 | +1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,718,175 | €4,797,566 | +€79,391 | +1.7% |
| Distributable reserves | 133 | €4,718,175 | €4,797,566 | +€79,391 | +1.7% |
| Amounts payable | 17/49 | €3,689,060 | €700,202 | -€3.0m | -81.0% |
| Amounts payable after more than one year | 17 | €141,369 | €127,639 | -€13,730 | -9.7% |
| Financial debts | 170/4 | €139,569 | €125,589 | -€13,980 | -10.0% |
| Other amounts payable | 178/9 | €1,800 | €2,050 | +€250 | +13.9% |
| Amounts payable within one year | 42/48 | €3,547,243 | €568,689 | -€3.0m | -84.0% |
| Current portion of amounts payable after more than one year | 42 | €13,271 | €13,977 | +€706 | +5.3% |
| Trade debts | 44 | €2,926 | - | -€2,926 | |
| Suppliers | 440/4 | €2,926 | - | -€2,926 | |
| Taxes, remuneration and social security | 45 | €587,812 | €427,720 | -€160,092 | -27.2% |
| Taxes | 450/3 | €577,822 | €420,836 | -€156,986 | -27.2% |
| Remuneration and social security | 454/9 | €9,990 | €6,883 | -€3,106 | -31.1% |
| Other amounts payable | 47/48 | €2,943,234 | €126,993 | -€2.8m | -95.7% |
| Accrued charges and deferred income | 492/3 | €449 | €3,874 | +€3,426 | +764% |
| Non-recurring operating income | 76A | €32,721 | €18,382 | -€14,340 | -43.8% |
| Remuneration, social security and pensions | 62 | €48,556 | €50,020 | +€1,464 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,463 | €45,382 | +€19,919 | +78.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,547 | -€787 | -€7,333 | |
| Other operating charges | 640/8 | €3,629 | €2,641 | -€988 | -27.2% |
| Gross operating margin | 9900 | €232,734 | €217,575 | -€15,159 | -6.5% |
| Operating profit (loss) | 9901 | €148,540 | €120,319 | -€28,221 | -19.0% |
| Financial income | 75/76B | €4,573,294 | €17,650 | -€4.6m | -99.6% |
| Recurring financial income | 75 | €4,573,294 | €17,650 | -€4.6m | -99.6% |
| Financial charges | 65/66B | €10,294 | €11,625 | +€1,331 | +12.9% |
| Recurring financial charges | 65 | €10,294 | €11,625 | +€1,331 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €4,711,540 | €126,344 | -€4.6m | -97.3% |
| Income taxes | 67/77 | €479,076 | €46,953 | -€432,124 | -90.2% |
| Profit (loss) for the period | 9904 | €4,232,463 | €79,391 | -€4.2m | -98.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,232,463 | €79,391 | -€4.2m | -98.1% |
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 1 November 2026 via checked.be.