JBRU: 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.
JBRU
Largest movements
- Receivables within one year -€12,897
down €12,897 (-24.6%), from €52,471 to €39,574
of which Trade receivables: -€10,163
- Trade debts -€35,164
down €35,164 (-86.3%), from €40,743 to €5,579
- Tax, wage and social debts +€15,096
up €15,096 (+135%), from €11,165 to €26,262
of which Taxes: +€19,269
- Profit (loss) carried forward +€14,160
up €14,160 (+365%), from €3,879 to €18,039
- Other debts -€6,465
down €6,465 (-92.4%), from €7,000 to €535
- Gross operating margin +€15,660
up €15,660 (+70.9%), from €22,072 to €37,732
- Taxes +€2,926
up €2,926 (+472%), from €620 to €3,546
- Financial charges +€1,212
up €1,212 (+49.6%), from €2,444 to €3,656
- Staff costs +€1,162
up €1,162 (+8.8%), from €13,192 to €14,354
- Other operating charges +€1,049
up €1,049 (+275%), from €382 to €1,430
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.
Derived cash bridge
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 | €74,788 | €62,415 | -€12,373 | -16.5% |
| Fixed assets | 21/28 | €11,007 | €10,553 | -€454 | -4.1% |
| Tangible fixed assets | 22/27 | €11,007 | €10,421 | -€586 | -5.3% |
| Land and buildings | 22 | €11,007 | €10,421 | -€586 | -5.3% |
| Financial fixed assets | 28 | - | €132 | +€132 | |
| Current assets | 29/58 | €63,780 | €51,862 | -€11,918 | -18.7% |
| Stocks and contracts in progress | 3 | €8,945 | €8,945 | = | 0.0% |
| Stocks | 30/36 | €8,945 | €8,945 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €52,471 | €39,574 | -€12,897 | -24.6% |
| Trade receivables | 40 | €18,853 | €8,690 | -€10,163 | -53.9% |
| Other amounts receivable | 41 | €33,618 | €30,885 | -€2,734 | -8.1% |
| Cash at bank and in hand | 54/58 | €1,970 | €2,637 | +€667 | +33.8% |
| Deferred charges and accrued income | 490/1 | €394 | €706 | +€312 | +79.1% |
| Total equity and liabilities | 10/49 | €74,788 | €62,415 | -€12,373 | -16.5% |
| Equity | 10/15 | €15,879 | €30,039 | +€14,160 | +89.2% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,879 | €18,039 | +€14,160 | +365% |
| Amounts payable | 17/49 | €58,909 | €32,376 | -€26,533 | -45.0% |
| Amounts payable within one year | 42/48 | €58,909 | €32,376 | -€26,533 | -45.0% |
| Trade debts | 44 | €40,743 | €5,579 | -€35,164 | -86.3% |
| Suppliers | 440/4 | €40,743 | €5,579 | -€35,164 | -86.3% |
| Taxes, remuneration and social security | 45 | €11,165 | €26,262 | +€15,096 | +135% |
| Taxes | 450/3 | €3,881 | €23,150 | +€19,269 | +497% |
| Remuneration and social security | 454/9 | €7,285 | €3,112 | -€4,173 | -57.3% |
| Other amounts payable | 47/48 | €7,000 | €535 | -€6,465 | -92.4% |
| Remuneration, social security and pensions | 62 | €13,192 | €14,354 | +€1,162 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €720 | €586 | -€134 | -18.6% |
| Other operating charges | 640/8 | €382 | €1,430 | +€1,049 | +275% |
| Non-recurring operating charges | 66A | €835 | - | -€835 | |
| Gross operating margin | 9900 | €22,072 | €37,732 | +€15,660 | +70.9% |
| Operating profit (loss) | 9901 | €6,943 | €21,362 | +€14,418 | +208% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €2,444 | €3,656 | +€1,212 | +49.6% |
| Recurring financial charges | 65 | €2,444 | €3,656 | +€1,212 | +49.6% |
| Profit (loss) for the period before taxes | 9903 | €4,500 | €17,706 | +€13,207 | +294% |
| Income taxes | 67/77 | €620 | €3,546 | +€2,926 | +472% |
| Profit (loss) for the period | 9904 | €3,879 | €14,160 | +€10,281 | +265% |
| Profit (loss) for the period to be appropriated | 9905 | €3,879 | €14,160 | +€10,281 | +265% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.