JBL Motor: 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.
JBL Motor
Largest movements
- Tangible fixed assets +€1.5m
up €1.5m (+443%), from €330,411 to €1.8m
of which Land and buildings: +€1.2m
- Stocks and contracts +€139,060
up €139,060 (+62.7%), from €221,943 to €361,004
- Receivables within one year +€24,720
up €24,720 (+33.9%), from €72,966 to €97,687
of which Trade receivables: +€29,944
- Debts after one year +€1.3m
up €1.3m (+450%), from €295,041 to €1.6m
- Trade debts +€128,013
up €128,013 (+161%), from €79,577 to €207,590
- Short-term financial debts +€126,462
up €126,462 (+268%), from €47,241 to €173,703
- Profit (loss) carried forward -€59,341
down €59,341, from €43,915 to -€15,426
- Other debts +€57,100
up €57,100 (+37.0%), from €154,390 to €211,490
- Financial charges +€23,616
up €23,616 (+90.7%), from €26,038 to €49,655
- Depreciation +€21,997
up €21,997 (+104%), from €21,076 to €43,072
- Staff costs +€20,016
up €20,016 (+28.9%), from €69,150 to €89,166
- Gross operating margin +€16,549
up €16,549 (+12.6%), from €131,062 to €147,611
- Taxes -€1,925
down €1,925 (-93.2%), from €2,066 to €141
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 | €671,042 | €2,281,369 | +€1.6m | +240% |
| Fixed assets | 21/28 | €336,357 | €1,797,376 | +€1.5m | +434% |
| Intangible fixed assets | 21 | €5,000 | €3,750 | -€1,250 | -25.0% |
| Tangible fixed assets | 22/27 | €330,411 | €1,792,826 | +€1.5m | +443% |
| Land and buildings | 22 | €304,063 | €1,489,244 | +€1.2m | +390% |
| Plant, machinery and equipment | 23 | €19,071 | €272,835 | +€253,764 | +1,331% |
| Furniture and vehicles | 24 | €7,277 | €30,747 | +€23,470 | +323% |
| Financial fixed assets | 28 | €946 | €800 | -€146 | -15.5% |
| Current assets | 29/58 | €334,685 | €483,993 | +€149,308 | +44.6% |
| Stocks and contracts in progress | 3 | €221,943 | €361,004 | +€139,060 | +62.7% |
| Stocks | 30/36 | €221,943 | €361,004 | +€139,060 | +62.7% |
| Amounts receivable within one year | 40/41 | €72,966 | €97,687 | +€24,720 | +33.9% |
| Trade receivables | 40 | €67,030 | €96,974 | +€29,944 | +44.7% |
| Other amounts receivable | 41 | €5,937 | €713 | -€5,224 | -88.0% |
| Cash at bank and in hand | 54/58 | €27,043 | €10,961 | -€16,082 | -59.5% |
| Deferred charges and accrued income | 490/1 | €12,732 | €14,342 | +€1,609 | +12.6% |
| Total equity and liabilities | 10/49 | €671,042 | €2,281,369 | +€1.6m | +240% |
| Equity | 10/15 | €62,730 | €3,389 | -€59,341 | -94.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €215 | €215 | = | 0.0% |
| Distributable reserves | 133 | €215 | €215 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,915 | -€15,426 | -€59,341 | |
| Amounts payable | 17/49 | €608,312 | €2,277,980 | +€1.7m | +274% |
| Amounts payable after more than one year | 17 | €295,041 | €1,622,037 | +€1.3m | +450% |
| Financial debts | 170/4 | €295,041 | €1,622,037 | +€1.3m | +450% |
| Amounts payable within one year | 42/48 | €312,756 | €655,059 | +€342,303 | +109% |
| Current portion of amounts payable after more than one year | 42 | €9,457 | €13,994 | +€4,537 | +48.0% |
| Financial debts | 43 | €47,241 | €173,703 | +€126,462 | +268% |
| Credit institutions | 430/8 | €47,241 | €173,703 | +€126,462 | +268% |
| Trade debts | 44 | €79,577 | €207,590 | +€128,013 | +161% |
| Suppliers | 440/4 | €79,577 | €207,590 | +€128,013 | +161% |
| Taxes, remuneration and social security | 45 | €22,092 | €48,282 | +€26,190 | +119% |
| Taxes | 450/3 | €19,157 | €36,999 | +€17,841 | +93.1% |
| Remuneration and social security | 454/9 | €2,935 | €11,284 | +€8,349 | +284% |
| Other amounts payable | 47/48 | €154,390 | €211,490 | +€57,100 | +37.0% |
| Accrued charges and deferred income | 492/3 | €515 | €884 | +€368 | +71.5% |
| Non-recurring operating income | 76A | - | €1,915 | +€1,915 | |
| Remuneration, social security and pensions | 62 | €69,150 | €89,166 | +€20,016 | +28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,076 | €43,072 | +€21,997 | +104% |
| Other operating charges | 640/8 | €7,974 | €6,835 | -€1,139 | -14.3% |
| Non-recurring operating charges | 66A | - | €18,330 | +€18,330 | |
| Gross operating margin | 9900 | €131,062 | €147,611 | +€16,549 | +12.6% |
| Operating profit (loss) | 9901 | €32,863 | -€9,792 | -€42,654 | |
| Financial income | 75/76B | €550 | €247 | -€304 | -55.2% |
| Recurring financial income | 75 | €550 | €247 | -€304 | -55.2% |
| Financial charges | 65/66B | €26,038 | €49,655 | +€23,616 | +90.7% |
| Recurring financial charges | 65 | €26,038 | €49,655 | +€23,616 | +90.7% |
| Profit (loss) for the period before taxes | 9903 | €7,375 | -€59,200 | -€66,575 | |
| Income taxes | 67/77 | €2,066 | €141 | -€1,925 | -93.2% |
| Profit (loss) for the period | 9904 | €5,309 | -€59,341 | -€64,650 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,309 | -€59,341 | -€64,650 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.