JBR TOITURES: 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 TOITURES
Largest movements
- Tangible fixed assets +€57,234
up €57,234 (+504%), from €11,358 to €68,592
- Receivables within one year -€13,960
down €13,960 (-43.2%), from €32,282 to €18,322
of which Trade receivables: -€16,068
- Cash +€8,284
up €8,284 (+15.6%), from €53,058 to €61,342
mainly Debts after one year (+€22,346) and Trade debts (+€16,323)
- Financial fixed assets +€1,597
up €1,597 (+440%), from €363 to €1,960
- Debts after one year +€22,346
new in 2025: €22,346
- Trade debts +€16,323
up €16,323 (+107%), from €15,231 to €31,554
- Profit (loss) carried forward +€11,567
up €11,567 (+25.6%), from €45,170 to €56,737
- Other debts -€8,351
down €8,351 (-96.7%), from €8,637 to €286
- Current portion of long-term debt +€7,076
new in 2025: €7,076
- Staff costs +€19,551
up €19,551 (+510%), from €3,831 to €23,381
- Other operating charges +€9,366
up €9,366 (+6,296%), from €149 to €9,514
- Depreciation +€6,546
up €6,546 (+351%), from €1,865 to €8,411
- Taxes -€5,782
down €5,782 (-51.9%), from €11,134 to €5,352
- Gross operating margin -€1,630
down €1,630 (-2.6%), from €62,394 to €60,764
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 | €98,870 | €152,628 | +€53,758 | +54.4% |
| Fixed assets | 21/28 | €11,721 | €70,552 | +€58,831 | +502% |
| Tangible fixed assets | 22/27 | €11,358 | €68,592 | +€57,234 | +504% |
| Furniture and vehicles | 24 | €11,358 | €68,592 | +€57,234 | +504% |
| Financial fixed assets | 28 | €363 | €1,960 | +€1,597 | +440% |
| Current assets | 29/58 | €87,150 | €82,076 | -€5,074 | -5.8% |
| Stocks and contracts in progress | 3 | - | €946 | +€946 | |
| Stocks | 30/36 | - | €946 | +€946 | |
| Amounts receivable within one year | 40/41 | €32,282 | €18,322 | -€13,960 | -43.2% |
| Trade receivables | 40 | €26,211 | €10,143 | -€16,068 | -61.3% |
| Other amounts receivable | 41 | €6,071 | €8,179 | +€2,108 | +34.7% |
| Cash at bank and in hand | 54/58 | €53,058 | €61,342 | +€8,284 | +15.6% |
| Deferred charges and accrued income | 490/1 | €1,810 | €1,466 | -€343 | -19.0% |
| Total equity and liabilities | 10/49 | €98,870 | €152,628 | +€53,758 | +54.4% |
| Equity | 10/15 | €55,170 | €66,737 | +€11,567 | +21.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,170 | €56,737 | +€11,567 | +25.6% |
| Amounts payable | 17/49 | €43,700 | €85,891 | +€42,190 | +96.5% |
| Amounts payable after more than one year | 17 | - | €22,346 | +€22,346 | |
| Financial debts | 170/4 | - | €22,346 | +€22,346 | |
| Amounts payable within one year | 42/48 | €43,700 | €63,545 | +€19,845 | +45.4% |
| Current portion of amounts payable after more than one year | 42 | - | €7,076 | +€7,076 | |
| Trade debts | 44 | €15,231 | €31,554 | +€16,323 | +107% |
| Suppliers | 440/4 | €15,231 | €31,554 | +€16,323 | +107% |
| Taxes, remuneration and social security | 45 | €19,832 | €24,628 | +€4,796 | +24.2% |
| Taxes | 450/3 | €16,234 | €22,018 | +€5,784 | +35.6% |
| Remuneration and social security | 454/9 | €3,598 | €2,611 | -€988 | -27.4% |
| Other amounts payable | 47/48 | €8,637 | €286 | -€8,351 | -96.7% |
| Non-recurring operating income | 76A | €75 | - | -€75 | |
| Remuneration, social security and pensions | 62 | €3,831 | €23,381 | +€19,551 | +510% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,865 | €8,411 | +€6,546 | +351% |
| Other operating charges | 640/8 | €149 | €9,514 | +€9,366 | +6,296% |
| Non-recurring operating charges | 66A | - | €2,348 | +€2,348 | |
| Gross operating margin | 9900 | €62,394 | €60,764 | -€1,630 | -2.6% |
| Operating profit (loss) | 9901 | €56,550 | €17,110 | -€39,440 | -69.7% |
| Financial income | 75/76B | €1 | €264 | +€264 | +28,335% |
| Recurring financial income | 75 | €1 | €264 | +€264 | +28,335% |
| Financial charges | 65/66B | €247 | €454 | +€208 | +84.2% |
| Recurring financial charges | 65 | €247 | €454 | +€208 | +84.2% |
| Profit (loss) for the period before taxes | 9903 | €56,304 | €16,920 | -€39,384 | -69.9% |
| Income taxes | 67/77 | €11,134 | €5,352 | -€5,782 | -51.9% |
| Profit (loss) for the period | 9904 | €45,170 | €11,567 | -€33,602 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,170 | €11,567 | -€33,602 | -74.4% |
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 20 October 2026 via checked.be.