JBRI: 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.
JBRI
Largest movements
- Financial fixed assets -€620,329
down €620,329 (-28.3%), from €2.2m to €1.6m
- Current investments -€95,000
down €95,000 (-11.4%), from €835,000 to €740,000
- Profit (loss) carried forward -€734,907
down €734,907 (-24.2%), from €3.0m to €2.3m
- Financial income +€1.2m
up €1.2m (+2354.3%), from €51,890 to €1.3m
- Taxes -€7,094
down €7,094 (-58.5%), from €12,125 to €5,031
- Gross operating margin +€86
up €86 (+4.1%), from -€2,121 to -€2,035
- Other operating charges +€57
up €57 (+5.3%), from €1,086 to €1,143
- Financial charges +€37
up €37 (+19.9%), from €184 to €220
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.
Cash bridge derived
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 | €3,088,734 | €2,353,738 | -€734,996 | -23.8% |
| Fixed assets | 21/28 | €2,189,530 | €1,569,201 | -€620,329 | -28.3% |
| Financial fixed assets | 28 | €2,189,530 | €1,569,201 | -€620,329 | -28.3% |
| Current assets | 29/58 | €899,204 | €784,537 | -€114,667 | -12.8% |
| Amounts receivable within one year | 40/41 | €6,224 | €4,199 | -€2,025 | -32.5% |
| Other amounts receivable | 41 | €6,224 | €4,199 | -€2,025 | -32.5% |
| Current investments | 50/53 | €835,000 | €740,000 | -€95,000 | -11.4% |
| Cash at bank and in hand | 54/58 | €31,443 | €24,649 | -€6,795 | -21.6% |
| Deferred charges and accrued income | 490/1 | €26,537 | €15,690 | -€10,847 | -40.9% |
| Total equity and liabilities | 10/49 | €3,088,734 | €2,353,738 | -€734,996 | -23.8% |
| Equity | 10/15 | €3,086,698 | €2,351,791 | -€734,907 | -23.8% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,042,698 | €2,307,791 | -€734,907 | -24.2% |
| Amounts payable | 17/49 | €2,036 | €1,948 | -€89 | -4.4% |
| Amounts payable within one year | 42/48 | €2,036 | €1,948 | -€89 | -4.4% |
| Trade debts | 44 | €2,036 | €1,948 | -€89 | -4.4% |
| Suppliers | 440/4 | €2,036 | €1,948 | -€89 | -4.4% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other operating charges | 640/8 | €1,086 | €1,143 | +€57 | +5.3% |
| Gross operating margin | 9900 | -€2,121 | -€2,035 | +€86 | +4.1% |
| Operating profit (loss) | 9901 | -€3,207 | -€3,178 | +€29 | +0.9% |
| Financial income | 75/76B | €51,890 | €1,273,522 | +€1.2m | +2354.3% |
| Recurring financial income | 75 | €51,890 | €1,273,522 | +€1.2m | +2354.3% |
| Financial charges | 65/66B | €184 | €220 | +€37 | +19.9% |
| Recurring financial charges | 65 | €184 | €220 | +€37 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | €48,499 | €1,270,124 | +€1.2m | +2518.8% |
| Income taxes | 67/77 | €12,125 | €5,031 | -€7,094 | -58.5% |
| Profit (loss) for the period | 9904 | €36,375 | €1,265,093 | +€1.2m | +3378.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,375 | €1,265,093 | +€1.2m | +3378.0% |
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 10 October 2026 via checked.be.