JBPROJECT: what changed
JBPROJECT
Largest movements
- Receivables within one year +€55,848
up €55,848 (+72.0%), from €77,543 to €133,391
of which Trade receivables: +€30,908
- Tangible fixed assets +€11,484
up €11,484 (+41.8%), from €27,476 to €38,960
of which Leasing and similar rights: +€34,413
- Trade debts +€43,206
up €43,206 (+99.9%), from €43,270 to €86,476
- Debts after one year +€22,227
new in 2025: €22,227
- Tax, wage and social debts -€10,919
down €10,919 (-38.8%), from €28,152 to €17,233
of which Taxes: -€8,019
- Current portion of long-term debt +€6,506
new in 2025: €6,506
- Profit (loss) carried forward +€4,975
up €4,975 (+12.2%), from €40,852 to €45,827
- Other operating charges +€6,675
up €6,675 (+5,754%), from €116 to €6,791
- Depreciation -€2,932
down €2,932 (-30.4%), from €9,632 to €6,700
- Taxes -€1,130
down €1,130 (-30.2%), from €3,738 to €2,608
- Financial income +€510
up €510 (+1,138%), from €45 to €555
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,274 | €179,269 | +€66,995 | +59.7% |
| Fixed assets | 21/28 | €27,476 | €38,960 | +€11,484 | +41.8% |
| Tangible fixed assets | 22/27 | €27,476 | €38,960 | +€11,484 | +41.8% |
| Furniture and vehicles | 24 | €27,476 | €4,547 | -€22,930 | -83.5% |
| Leasing and similar rights | 25 | - | €34,413 | +€34,413 | |
| Current assets | 29/58 | €84,797 | €140,309 | +€55,512 | +65.5% |
| Amounts receivable within one year | 40/41 | €77,543 | €133,391 | +€55,848 | +72.0% |
| Trade receivables | 40 | €74,828 | €105,736 | +€30,908 | +41.3% |
| Other amounts receivable | 41 | €2,715 | €27,655 | +€24,940 | +919% |
| Cash at bank and in hand | 54/58 | €6,860 | €5,483 | -€1,378 | -20.1% |
| Deferred charges and accrued income | 490/1 | €394 | €1,435 | +€1,041 | +264% |
| Total equity and liabilities | 10/49 | €112,274 | €179,269 | +€66,995 | +59.7% |
| Equity | 10/15 | €40,852 | €46,827 | +€5,975 | +14.6% |
| Contributions | 10/11 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | €40,852 | €45,827 | +€4,975 | +12.2% |
| Amounts payable | 17/49 | €71,422 | €132,442 | +€61,020 | +85.4% |
| Amounts payable after more than one year | 17 | - | €22,227 | +€22,227 | |
| Financial debts | 170/4 | - | €22,227 | +€22,227 | |
| Amounts payable within one year | 42/48 | €71,422 | €110,214 | +€38,792 | +54.3% |
| Current portion of amounts payable after more than one year | 42 | - | €6,506 | +€6,506 | |
| Trade debts | 44 | €43,270 | €86,476 | +€43,206 | +99.9% |
| Suppliers | 440/4 | €43,270 | €86,476 | +€43,206 | +99.9% |
| Taxes, remuneration and social security | 45 | €28,152 | €17,233 | -€10,919 | -38.8% |
| Taxes | 450/3 | €14,952 | €6,933 | -€8,019 | -53.6% |
| Remuneration and social security | 454/9 | €13,200 | €10,300 | -€2,900 | -22.0% |
| Non-recurring operating income | 76A | €0 | - | -€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,632 | €6,700 | -€2,932 | -30.4% |
| Other operating charges | 640/8 | €116 | €6,791 | +€6,675 | +5,754% |
| Gross operating margin | 9900 | €20,940 | €20,973 | +€33 | +0.2% |
| Operating profit (loss) | 9901 | €11,192 | €7,483 | -€3,709 | -33.1% |
| Financial income | 75/76B | €45 | €555 | +€510 | +1,138% |
| Recurring financial income | 75 | €45 | €555 | +€510 | +1,138% |
| Financial charges | 65/66B | €465 | €455 | -€10 | -2.1% |
| Recurring financial charges | 65 | €465 | €455 | -€10 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €10,773 | €7,584 | -€3,189 | -29.6% |
| Income taxes | 67/77 | €3,738 | €2,608 | -€1,130 | -30.2% |
| Profit (loss) for the period | 9904 | €7,034 | €4,975 | -€2,059 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,034 | €4,975 | -€2,059 | -29.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.