JBO Engineering & Management: 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.
JBO Engineering & Management
Largest movements
- Cash -€801
down €801 (-47.8%), from €1,676 to €875
mainly Net result for the year (-€1,206) and Receivables within one year (-€5)
- Formation expenses -€409
down €409 (-50.0%), from €819 to €410
- Contributions -€973
down €973 (-28.0%), from €3,469 to €2,496
- Profit (loss) carried forward -€232
down €232 (-23.9%), from -€974 to -€1,206
- Staff costs -€501
down €501, from €314 to -€187
- Other operating charges +€452
up €452 (+132.6%), from €341 to €792
- Gross operating margin -€285
down €285, from €134 to -€151
- Turnover -€281
down €281 (-100.0%), from €281 to €0
- Purchases and services +€4
up €4 (+2.5%), from €147 to €151
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,495 | €1,290 | -€1,205 | -48.3% |
| Formation expenses | 20 | €819 | €410 | -€409 | -50.0% |
| Current assets | 29/58 | €1,676 | €880 | -€796 | -47.5% |
| Amounts receivable within one year | 40/41 | - | €5 | +€5 | |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €1,676 | €875 | -€801 | -47.8% |
| Total equity and liabilities | 10/49 | €2,495 | €1,290 | -€1,205 | -48.3% |
| Equity | 10/15 | €2,495 | €1,290 | -€1,205 | -48.3% |
| Contributions | 10/11 | €3,469 | €2,496 | -€973 | -28.0% |
| Profit (loss) carried forward | 14 | -€974 | -€1,206 | -€232 | -23.9% |
| Turnover | 70 | €281 | €0 | -€281 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €147 | €151 | +€4 | +2.5% |
| Remuneration, social security and pensions | 62 | €314 | -€187 | -€501 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €410 | €410 | +€0 | 0.0% |
| Other operating charges | 640/8 | €341 | €792 | +€452 | +132.6% |
| Gross operating margin | 9900 | €134 | -€151 | -€285 | |
| Operating profit (loss) | 9901 | -€930 | -€1,166 | -€236 | -25.4% |
| Financial charges | 65/66B | €44 | €40 | -€4 | -8.0% |
| Recurring financial charges | 65 | €44 | €40 | -€4 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | -€974 | -€1,206 | -€232 | -23.9% |
| Profit (loss) for the period | 9904 | -€974 | -€1,206 | -€232 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€974 | -€1,206 | -€232 | -23.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.