JBM Advice: 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.
JBM Advice
Largest movements
- Cash -€289,260
down €289,260 (-96.7%), from €299,081 to €9,821
mainly Contributions, distributions and other (-€300,000) and Investment in fixed assets (net) (-€42,882)
- Tangible fixed assets +€28,620
up €28,620 (+141.6%), from €20,219 to €48,839
of which Other tangible fixed assets: +€19,824
- Current investments +€27,030
new in 2024: €27,030
- Receivables within one year +€7,175
up €7,175 (+34.5%), from €20,771 to €27,946
of which Other amounts receivable: +€6,252
- Reserves -€214,581
down €214,581 (-69.2%), from €310,249 to €95,668
- Tax, wage and social debts -€11,929
down €11,929 (-41.9%), from €28,444 to €16,515
of which Taxes: -€11,543
- Depreciation +€6,864
up €6,864 (+92.8%), from €7,398 to €14,262
- Gross operating margin +€2,790
up €2,790 (+2.3%), from €118,927 to €121,718
- Financial income +€2,768
up €2,768 (+3054.1%), from €91 to €2,858
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €340,896 | €113,635 | -€227,260 | -66.7% |
| Fixed assets | 21/28 | €20,219 | €48,839 | +€28,620 | +141.6% |
| Tangible fixed assets | 22/27 | €20,219 | €48,839 | +€28,620 | +141.6% |
| Furniture and vehicles | 24 | - | €8,796 | +€8,796 | |
| Other tangible fixed assets | 26 | €20,219 | €40,042 | +€19,824 | +98.0% |
| Current assets | 29/58 | €320,677 | €64,797 | -€255,880 | -79.8% |
| Amounts receivable within one year | 40/41 | €20,771 | €27,946 | +€7,175 | +34.5% |
| Trade receivables | 40 | €19,618 | €20,541 | +€922 | +4.7% |
| Other amounts receivable | 41 | €1,153 | €7,405 | +€6,252 | +542.5% |
| Current investments | 50/53 | - | €27,030 | +€27,030 | |
| Cash at bank and in hand | 54/58 | €299,081 | €9,821 | -€289,260 | -96.7% |
| Deferred charges and accrued income | 490/1 | €825 | - | -€825 | |
| Total equity and liabilities | 10/49 | €340,896 | €113,635 | -€227,260 | -66.7% |
| Equity | 10/15 | €311,249 | €96,668 | -€214,581 | -68.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €310,249 | €95,668 | -€214,581 | -69.2% |
| Distributable reserves | 133 | €310,249 | €95,668 | -€214,581 | -69.2% |
| Amounts payable | 17/49 | €29,647 | €16,967 | -€12,679 | -42.8% |
| Amounts payable within one year | 42/48 | €29,351 | €16,671 | -€12,679 | -43.2% |
| Trade debts | 44 | €907 | €156 | -€750 | -82.8% |
| Suppliers | 440/4 | €907 | €156 | -€750 | -82.8% |
| Taxes, remuneration and social security | 45 | €28,444 | €16,515 | -€11,929 | -41.9% |
| Taxes | 450/3 | €25,986 | €14,443 | -€11,543 | -44.4% |
| Remuneration and social security | 454/9 | €2,458 | €2,072 | -€386 | -15.7% |
| Accrued charges and deferred income | 492/3 | €296 | €296 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,398 | €14,262 | +€6,864 | +92.8% |
| Other operating charges | 640/8 | €1,008 | €796 | -€212 | -21.0% |
| Gross operating margin | 9900 | €118,927 | €121,718 | +€2,790 | +2.3% |
| Operating profit (loss) | 9901 | €110,522 | €106,660 | -€3,862 | -3.5% |
| Financial income | 75/76B | €91 | €2,858 | +€2,768 | +3054.1% |
| Recurring financial income | 75 | €91 | €2,858 | +€2,768 | +3054.1% |
| Financial charges | 65/66B | €554 | €582 | +€28 | +5.1% |
| Recurring financial charges | 65 | €554 | €582 | +€28 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €110,059 | €108,936 | -€1,122 | -1.0% |
| Income taxes | 67/77 | €24,208 | €23,518 | -€690 | -2.9% |
| Profit (loss) for the period | 9904 | €85,851 | €85,419 | -€432 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €85,851 | €85,419 | -€432 | -0.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.