JBP: 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.
JBP
Largest movements
- Stocks and contracts +€46,034
new in 2024: €46,034
- Tangible fixed assets +€18,751
up €18,751 (+381.2%), from €4,919 to €23,671
- Receivables within one year +€13,124
up €13,124 (+332.3%), from €3,950 to €17,073
of which Trade receivables: +€15,504
- Deferred charges and accrued income +€2,546
up €2,546 (+280.4%), from €908 to €3,454
- Cash -€1,245
down €1,245 (-17.8%), from €6,977 to €5,732
mainly Stocks and contracts (-€46,034) and Investment in fixed assets (net) (-€19,981)
- Other debts +€73,473
up €73,473 (+861.2%), from €8,531 to €82,004
- Profit (loss) carried forward +€11,150
no longer reported in 2024 (was -€11,150)
- Reserves -€6,250
down €6,250 (-75.3%), from €8,301 to €2,052
- Trade debts +€1,100
up €1,100 (+19.5%), from €5,637 to €6,737
- Gross operating margin +€10,510
up €10,510, from -€2,793 to €7,717
- Depreciation -€5,502
down €5,502 (-81.7%), from €6,731 to €1,229
- Financial charges -€84
down €84 (-43.4%), from €194 to €110
of which Financial charges: -€84
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 | €16,754 | €95,964 | +€79,210 | +472.8% |
| Fixed assets | 21/28 | €4,919 | €23,671 | +€18,751 | +381.2% |
| Tangible fixed assets | 22/27 | €4,919 | €23,671 | +€18,751 | +381.2% |
| Furniture and vehicles | 24 | €4,919 | €23,671 | +€18,751 | +381.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €11,835 | €72,293 | +€60,458 | +510.9% |
| Stocks and contracts in progress | 3 | - | €46,034 | +€46,034 | |
| Stocks | 30/36 | - | €46,034 | +€46,034 | |
| Amounts receivable within one year | 40/41 | €3,950 | €17,073 | +€13,124 | +332.3% |
| Trade receivables | 40 | €1,569 | €17,073 | +€15,504 | +988.2% |
| Other amounts receivable | 41 | €2,381 | - | -€2,381 | |
| Cash at bank and in hand | 54/58 | €6,977 | €5,732 | -€1,245 | -17.8% |
| Deferred charges and accrued income | 490/1 | €908 | €3,454 | +€2,546 | +280.4% |
| Total equity and liabilities | 10/49 | €16,754 | €95,964 | +€79,210 | +472.8% |
| Equity | 10/15 | -€348 | €4,552 | +€4,900 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €8,301 | €2,052 | -€6,250 | -75.3% |
| Distributable reserves | 133 | €8,301 | €2,052 | -€6,250 | -75.3% |
| Profit (loss) carried forward | 14 | -€11,150 | - | +€11,150 | |
| Amounts payable | 17/49 | €17,102 | €91,412 | +€74,310 | +434.5% |
| Amounts payable within one year | 42/48 | €17,102 | €91,412 | +€74,310 | +434.5% |
| Trade debts | 44 | €5,637 | €6,737 | +€1,100 | +19.5% |
| Suppliers | 440/4 | €5,637 | €6,737 | +€1,100 | +19.5% |
| Taxes, remuneration and social security | 45 | €2,934 | €2,671 | -€263 | -9.0% |
| Taxes | 450/3 | €2,934 | €2,671 | -€263 | -9.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €8,531 | €82,004 | +€73,473 | +861.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,731 | €1,229 | -€5,502 | -81.7% |
| Other operating charges | 640/8 | €1,431 | €1,449 | +€18 | +1.3% |
| Gross operating margin | 9900 | -€2,793 | €7,717 | +€10,510 | |
| Operating profit (loss) | 9901 | -€10,956 | €5,038 | +€15,994 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €194 | €110 | -€84 | -43.4% |
| Recurring financial charges | 65 | €194 | €110 | -€84 | -43.4% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€11,150 | €4,929 | +€16,078 | |
| Income taxes | 67/77 | - | €29 | +€29 | |
| Profit (loss) for the period | 9904 | -€11,150 | €4,900 | +€16,049 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,150 | €4,900 | +€16,049 |
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 4 October 2026 via checked.be.