JBMATIC: 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.
JBMATIC
Largest movements
- Receivables within one year -€12,328
down €12,328 (-29.2%), from €42,281 to €29,952
of which Trade receivables: -€12,079
- Cash +€11,630
up €11,630 (+18.1%), from €64,190 to €75,821
mainly Receivables within one year (+€12,328) and Depreciation (+€9,753)
- Tangible fixed assets -€9,753
down €9,753 (-15.9%), from €61,449 to €51,696
of which Furniture and vehicles: -€7,853
- Current portion of long-term debt -€6,703
no longer reported in 2025 (was €6,703)
- Profit (loss) carried forward -€6,017
down €6,017 (-47.4%), from -€12,707 to -€18,724
- Trade debts +€5,932
up €5,932 (+38.9%), from €15,255 to €21,187
- Tax, wage and social debts -€2,530
down €2,530 (-14.9%), from €16,925 to €14,395
of which Taxes: -€2,812
- Gross operating margin -€6,447
down €6,447 (-8.3%), from €77,666 to €71,219
- Taxes -€935
down €935 (-59.5%), from €1,571 to €636
- Staff costs +€788
up €788 (+1.3%), from €59,932 to €60,719
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 | €172,952 | €162,577 | -€10,375 | -6.0% |
| Fixed assets | 21/28 | €61,449 | €51,696 | -€9,753 | -15.9% |
| Tangible fixed assets | 22/27 | €61,449 | €51,696 | -€9,753 | -15.9% |
| Land and buildings | 22 | €40,304 | €38,403 | -€1,900 | -4.7% |
| Furniture and vehicles | 24 | €21,146 | €13,293 | -€7,853 | -37.1% |
| Current assets | 29/58 | €111,503 | €110,880 | -€622 | -0.6% |
| Stocks and contracts in progress | 3 | €5,032 | €5,107 | +€76 | +1.5% |
| Stocks | 30/36 | €5,032 | €5,107 | +€76 | +1.5% |
| Amounts receivable within one year | 40/41 | €42,281 | €29,952 | -€12,328 | -29.2% |
| Trade receivables | 40 | €42,031 | €29,952 | -€12,079 | -28.7% |
| Other amounts receivable | 41 | €249 | - | -€249 | |
| Cash at bank and in hand | 54/58 | €64,190 | €75,821 | +€11,630 | +18.1% |
| Total equity and liabilities | 10/49 | €172,952 | €162,577 | -€10,375 | -6.0% |
| Equity | 10/15 | €86,294 | €80,277 | -€6,017 | -7.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €80,409 | €80,409 | = | 0.0% |
| Distributable reserves | 133 | €80,409 | €80,409 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,707 | -€18,724 | -€6,017 | -47.4% |
| Amounts payable | 17/49 | €86,658 | €82,299 | -€4,358 | -5.0% |
| Amounts payable within one year | 42/48 | €86,658 | €82,299 | -€4,358 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €6,703 | - | -€6,703 | |
| Trade debts | 44 | €15,255 | €21,187 | +€5,932 | +38.9% |
| Suppliers | 440/4 | €15,255 | €21,187 | +€5,932 | +38.9% |
| Taxes, remuneration and social security | 45 | €16,925 | €14,395 | -€2,530 | -14.9% |
| Taxes | 450/3 | €8,533 | €5,720 | -€2,812 | -33.0% |
| Remuneration and social security | 454/9 | €8,393 | €8,675 | +€282 | +3.4% |
| Other amounts payable | 47/48 | €47,774 | €46,717 | -€1,058 | -2.2% |
| Remuneration, social security and pensions | 62 | €59,932 | €60,719 | +€788 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,211 | €9,753 | +€542 | +5.9% |
| Other operating charges | 640/8 | €6,756 | €6,307 | -€449 | -6.6% |
| Gross operating margin | 9900 | €77,666 | €71,219 | -€6,447 | -8.3% |
| Operating profit (loss) | 9901 | €1,767 | -€5,561 | -€7,328 | |
| Financial income | 75/76B | €16 | €366 | +€350 | +2,171% |
| Recurring financial income | 75 | €16 | €366 | +€350 | +2,171% |
| Financial charges | 65/66B | €681 | €187 | -€494 | -72.5% |
| Recurring financial charges | 65 | €681 | €187 | -€494 | -72.5% |
| Profit (loss) for the period before taxes | 9903 | €1,103 | -€5,381 | -€6,484 | |
| Income taxes | 67/77 | €1,571 | €636 | -€935 | -59.5% |
| Profit (loss) for the period | 9904 | -€468 | -€6,017 | -€5,549 | -1,186% |
| Profit (loss) for the period to be appropriated | 9905 | -€468 | -€6,017 | -€5,549 | -1,186% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.