JBMB: 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.
JBMB
Largest movements
- Cash -€617
down €617 (-100.0%), from €617 to €0
mainly Net result for the year (-€1,214)
- Profit (loss) carried forward -€1,214
down €1,214 (-7.8%), from -€15,583 to -€16,797
- Other debts +€595
up €595 (+7.4%), from €7,997 to €8,592
- Gross operating margin -€16
down €16 (-1.6%), from -€1,043 to -€1,060
- Purchases and services +€16
up €16 (+1.6%), from €1,043 to €1,060
- Financial charges -€14
down €14 (-8.4%), from €168 to €154
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 | €617 | €0 | -€617 | -100.0% |
| Current assets | 29/58 | €617 | €0 | -€617 | -100.0% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €617 | €0 | -€617 | -100.0% |
| Total equity and liabilities | 10/49 | €617 | €0 | -€617 | -100.0% |
| Equity | 10/15 | -€7,929 | -€9,142 | -€1,214 | -15.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,455 | €1,455 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,455 | €1,455 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,455 | €1,455 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,583 | -€16,797 | -€1,214 | -7.8% |
| Amounts payable | 17/49 | €8,546 | €9,142 | +€596 | +7.0% |
| Amounts payable within one year | 42/48 | €8,546 | €9,142 | +€596 | +7.0% |
| Trade debts | 44 | €549 | €551 | +€1 | +0.2% |
| Suppliers | 440/4 | €549 | €551 | +€1 | +0.2% |
| Other amounts payable | 47/48 | €7,997 | €8,592 | +€595 | +7.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,043 | €1,060 | +€16 | +1.6% |
| Gross operating margin | 9900 | -€1,043 | -€1,060 | -€16 | -1.6% |
| Operating profit (loss) | 9901 | -€1,043 | -€1,060 | -€16 | -1.6% |
| Financial charges | 65/66B | €168 | €154 | -€14 | -8.4% |
| Recurring financial charges | 65 | €168 | €154 | -€14 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,212 | -€1,214 | -€2 | -0.2% |
| Profit (loss) for the period | 9904 | -€1,212 | -€1,214 | -€2 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,212 | -€1,214 | -€2 | -0.2% |
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 7 October 2026 via checked.be.