JBJ Group: what changed
Two fiscal 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 Group
Largest movements
- Tangible fixed assets +€65,170
new in 2025: €65,170
of which Furniture and vehicles: +€40,866
- Receivables within one year +€26,871
up €26,871 (+2583.3%), from €1,040 to €27,911
of which Trade receivables: +€22,558
- Cash -€19,640
no longer reported in 2025 (was €19,640)
mainly Investment in fixed assets (net) (-€75,212) and Net result for the year (-€47,807)
- Debts after one year +€77,294
new in 2025: €77,294
- Profit (loss) carried forward -€47,807
down €47,807, from €8,728 to -€39,079
- Current portion of long-term debt +€21,038
new in 2025: €21,038
- Trade debts +€9,084
up €9,084 (+3412.6%), from €266 to €9,350
- Tax, wage and social debts +€7,300
up €7,300 (+109.2%), from €6,687 to €13,987
of which Remuneration and social security: +€6,865
- Gross operating margin -€29,522
down €29,522, from €24,422 to -€5,100
- Staff costs +€13,211
up €13,211 (+105.9%), from €12,480 to €25,691
- Depreciation +€10,042
new in 2025: €10,042
- Other operating charges +€2,988
new in 2025: €2,988
- Financial charges +€2,900
new in 2025: €2,900
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 | €20,746 | €93,987 | +€73,241 | +353.0% |
| Fixed assets | 21/28 | - | €65,170 | +€65,170 | |
| Tangible fixed assets | 22/27 | - | €65,170 | +€65,170 | |
| Furniture and vehicles | 24 | - | €40,866 | +€40,866 | |
| Leasing and similar rights | 25 | - | €24,304 | +€24,304 | |
| Current assets | 29/58 | €20,746 | €28,817 | +€8,071 | +38.9% |
| Amounts receivable within one year | 40/41 | €1,040 | €27,911 | +€26,871 | +2583.3% |
| Trade receivables | 40 | - | €22,558 | +€22,558 | |
| Other amounts receivable | 41 | €1,040 | €5,353 | +€4,313 | +414.6% |
| Cash at bank and in hand | 54/58 | €19,640 | - | -€19,640 | |
| Deferred charges and accrued income | 490/1 | €66 | €906 | +€840 | +1272.4% |
| Total equity and liabilities | 10/49 | €20,746 | €93,987 | +€73,241 | +353.0% |
| Equity | 10/15 | €13,728 | -€34,079 | -€47,807 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,728 | -€39,079 | -€47,807 | |
| Amounts payable | 17/49 | €7,018 | €128,066 | +€121,048 | +1724.8% |
| Amounts payable after more than one year | 17 | - | €77,294 | +€77,294 | |
| Financial debts | 170/4 | - | €77,294 | +€77,294 | |
| Amounts payable within one year | 42/48 | €7,018 | €50,614 | +€43,596 | +621.2% |
| Current portion of amounts payable after more than one year | 42 | - | €21,038 | +€21,038 | |
| Financial debts | 43 | - | €5,949 | +€5,949 | |
| Credit institutions | 430/8 | - | €5,949 | +€5,949 | |
| Trade debts | 44 | €266 | €9,350 | +€9,084 | +3412.6% |
| Suppliers | 440/4 | €266 | €9,350 | +€9,084 | +3412.6% |
| Taxes, remuneration and social security | 45 | €6,687 | €13,987 | +€7,300 | +109.2% |
| Taxes | 450/3 | €6,023 | €6,458 | +€435 | +7.2% |
| Remuneration and social security | 454/9 | €664 | €7,529 | +€6,865 | +1033.9% |
| Other amounts payable | 47/48 | €65 | €290 | +€225 | +346.7% |
| Accrued charges and deferred income | 492/3 | - | €158 | +€158 | |
| Remuneration, social security and pensions | 62 | €12,480 | €25,691 | +€13,211 | +105.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,042 | +€10,042 | |
| Other operating charges | 640/8 | - | €2,988 | +€2,988 | |
| Gross operating margin | 9900 | €24,422 | -€5,100 | -€29,522 | |
| Operating profit (loss) | 9901 | €11,942 | -€43,821 | -€55,763 | |
| Financial charges | 65/66B | - | €2,900 | +€2,900 | |
| Recurring financial charges | 65 | - | €2,900 | +€2,900 | |
| Profit (loss) for the period before taxes | 9903 | €11,942 | -€46,721 | -€58,663 | |
| Income taxes | 67/77 | €3,214 | €1,086 | -€2,127 | -66.2% |
| Profit (loss) for the period | 9904 | €8,728 | -€47,807 | -€56,535 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,728 | -€47,807 | -€56,535 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.