JBJD: 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.
JBJD
Largest movements
- Tangible fixed assets -€15,129
down €15,129 (-29.1%), from €51,969 to €36,840
of which Furniture and vehicles: -€15,017
- Cash -€4,210
down €4,210 (-7.3%), from €57,746 to €53,536
mainly Contributions, distributions and other (-€66,588) and Trade debts (-€4,506)
- Receivables within one year +€2,511
up €2,511 (+6.4%), from €39,143 to €41,653
of which Other amounts receivable: +€1,462
- Deferred charges and accrued income +€1,605
up €1,605 (+140.9%), from €1,139 to €2,744
- Reserves -€47,876
down €47,876 (-63.2%), from €75,695 to €27,818
- Other debts +€34,967
up €34,967 (+100.6%), from €34,772 to €69,739
- Trade debts -€4,506
down €4,506 (-35.3%), from €12,754 to €8,248
- Tax, wage and social debts +€2,191
up €2,191 (+8.2%), from €26,676 to €28,868
of which Taxes: +€4,902
- Gross operating margin +€8,945
up €8,945 (+21.7%), from €41,144 to €50,089
- Taxes +€3,131
up €3,131 (+33.4%), from €9,371 to €12,502
- Other operating charges +€2,379
up €2,379 (+243.8%), from €976 to €3,355
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 | €149,997 | €134,773 | -€15,224 | -10.1% |
| Fixed assets | 21/28 | €51,969 | €36,840 | -€15,129 | -29.1% |
| Tangible fixed assets | 22/27 | €51,969 | €36,840 | -€15,129 | -29.1% |
| Furniture and vehicles | 24 | €51,645 | €36,629 | -€15,017 | -29.1% |
| Other tangible fixed assets | 26 | €324 | €211 | -€112 | -34.7% |
| Current assets | 29/58 | €98,028 | €97,933 | -€95 | -0.1% |
| Amounts receivable within one year | 40/41 | €39,143 | €41,653 | +€2,511 | +6.4% |
| Trade receivables | 40 | €37,789 | €38,837 | +€1,048 | +2.8% |
| Other amounts receivable | 41 | €1,354 | €2,816 | +€1,462 | +108.0% |
| Cash at bank and in hand | 54/58 | €57,746 | €53,536 | -€4,210 | -7.3% |
| Deferred charges and accrued income | 490/1 | €1,139 | €2,744 | +€1,605 | +140.9% |
| Total equity and liabilities | 10/49 | €149,997 | €134,773 | -€15,224 | -10.1% |
| Equity | 10/15 | €75,795 | €27,918 | -€47,876 | -63.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €75,695 | €27,818 | -€47,876 | -63.2% |
| Distributable reserves | 133 | €75,695 | €27,818 | -€47,876 | -63.2% |
| Amounts payable | 17/49 | €74,203 | €106,855 | +€32,652 | +44.0% |
| Amounts payable within one year | 42/48 | €74,203 | €106,855 | +€32,652 | +44.0% |
| Trade debts | 44 | €12,754 | €8,248 | -€4,506 | -35.3% |
| Suppliers | 440/4 | €12,754 | €8,248 | -€4,506 | -35.3% |
| Taxes, remuneration and social security | 45 | €26,676 | €28,868 | +€2,191 | +8.2% |
| Taxes | 450/3 | €23,965 | €28,868 | +€4,902 | +20.5% |
| Remuneration and social security | 454/9 | €2,711 | - | -€2,711 | |
| Other amounts payable | 47/48 | €34,772 | €69,739 | +€34,967 | +100.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,331 | €15,129 | -€202 | -1.3% |
| Other operating charges | 640/8 | €976 | €3,355 | +€2,379 | +243.8% |
| Gross operating margin | 9900 | €41,144 | €50,089 | +€8,945 | +21.7% |
| Operating profit (loss) | 9901 | €24,837 | €31,605 | +€6,768 | +27.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €420 | €391 | -€29 | -6.9% |
| Recurring financial charges | 65 | €420 | €391 | -€29 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €24,417 | €31,213 | +€6,797 | +27.8% |
| Income taxes | 67/77 | €9,371 | €12,502 | +€3,131 | +33.4% |
| Profit (loss) for the period | 9904 | €15,046 | €18,712 | +€3,666 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,046 | €18,712 | +€3,666 | +24.4% |
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.