JBR ALLIANCE: 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.
JBR ALLIANCE
Largest movements
- Cash +€5,005
up €5,005 (+998%), from €501 to €5,506
mainly Net result for the year (+€4,469) and Stocks and contracts (+€1,644)
- Stocks and contracts -€1,644
down €1,644 (-43.3%), from €3,797 to €2,153
- Receivables within one year -€1,345
no longer reported in 2025 (was €1,345)
of which Trade receivables: -€1,089
- Financial fixed assets +€1,210
new in 2025: €1,210
- Profit (loss) carried forward +€4,469
up €4,469, from -€484 to €3,985
- Trade debts -€3,278
no longer reported in 2025 (was €3,278)
- Tax, wage and social debts +€1,605
new in 2025: €1,605
- Other debts +€430
up €430 (+50.7%), from €850 to €1,280
- Gross operating margin +€4,995
up €4,995, from -€415 to €4,579
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 | €5,644 | €8,869 | +€3,226 | +57.2% |
| Fixed assets | 21/28 | - | €1,210 | +€1,210 | |
| Financial fixed assets | 28 | - | €1,210 | +€1,210 | |
| Current assets | 29/58 | €5,644 | €7,659 | +€2,016 | +35.7% |
| Stocks and contracts in progress | 3 | €3,797 | €2,153 | -€1,644 | -43.3% |
| Stocks | 30/36 | €3,797 | €2,153 | -€1,644 | -43.3% |
| Amounts receivable within one year | 40/41 | €1,345 | - | -€1,345 | |
| Trade receivables | 40 | €1,089 | - | -€1,089 | |
| Other amounts receivable | 41 | €256 | - | -€256 | |
| Cash at bank and in hand | 54/58 | €501 | €5,506 | +€5,005 | +998% |
| Total equity and liabilities | 10/49 | €5,644 | €8,869 | +€3,226 | +57.2% |
| Equity | 10/15 | €1,516 | €5,985 | +€4,469 | +295% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€484 | €3,985 | +€4,469 | |
| Amounts payable | 17/49 | €4,128 | €2,885 | -€1,243 | -30.1% |
| Amounts payable within one year | 42/48 | €4,128 | €2,885 | -€1,243 | -30.1% |
| Trade debts | 44 | €3,278 | - | -€3,278 | |
| Suppliers | 440/4 | €3,278 | - | -€3,278 | |
| Taxes, remuneration and social security | 45 | - | €1,605 | +€1,605 | |
| Taxes | 450/3 | - | €1,605 | +€1,605 | |
| Other amounts payable | 47/48 | €850 | €1,280 | +€430 | +50.7% |
| Other operating charges | 640/8 | €58 | €74 | +€16 | +27.6% |
| Gross operating margin | 9900 | -€415 | €4,579 | +€4,995 | |
| Operating profit (loss) | 9901 | -€473 | €4,505 | +€4,979 | |
| Financial charges | 65/66B | €11 | €36 | +€26 | +234% |
| Recurring financial charges | 65 | €11 | €36 | +€26 | +234% |
| Profit (loss) for the period before taxes | 9903 | -€484 | €4,469 | +€4,953 | |
| Profit (loss) for the period | 9904 | -€484 | €4,469 | +€4,953 | |
| Profit (loss) for the period to be appropriated | 9905 | -€484 | €4,469 | +€4,953 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.