JBuild: what changed
Two fiscal 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.
JBuild
Largest movements
- Current investments -€130,000
down €130,000 (-100.0%), from €130,000 to €0
- Cash +€75,906
up €75,906 (+214.6%), from €35,363 to €111,269
mainly Current investments (+€130,000) and Net result for the year (+€51,946)
- Receivables within one year +€15,124
up €15,124 (+46.0%), from €32,895 to €48,019
- Tangible fixed assets -€4,606
down €4,606 (-100.0%), from €4,606 to €0
- Reserves -€58,054
down €58,054 (-40.4%), from €143,855 to €85,801
- Other debts +€12,622
up €12,622 (+31.9%), from €39,546 to €52,168
- Tax, wage and social debts +€4,281
up €4,281 (+44.6%), from €9,606 to €13,886
- Trade debts -€2,426
down €2,426 (-35.4%), from €6,858 to €4,432
- Gross operating margin -€15,820
down €15,820 (-17.5%), from €90,157 to €74,337
- Depreciation -€4,060
down €4,060 (-46.8%), from €8,667 to €4,606
- Taxes -€3,555
down €3,555 (-21.4%), from €16,605 to €13,050
- Financial income +€1,835
new in 2025: €1,835
- Other operating charges +€1,511
up €1,511 (+69.4%), from €2,178 to €3,690
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 | €202,864 | €159,287 | -€43,577 | -21.5% |
| Fixed assets | 21/28 | €4,606 | €0 | -€4,606 | -100.0% |
| Tangible fixed assets | 22/27 | €4,606 | €0 | -€4,606 | -100.0% |
| Furniture and vehicles | 24 | €4,606 | €0 | -€4,606 | -100.0% |
| Current assets | 29/58 | €198,258 | €159,287 | -€38,971 | -19.7% |
| Amounts receivable within one year | 40/41 | €32,895 | €48,019 | +€15,124 | +46.0% |
| Trade receivables | 40 | €32,895 | €48,019 | +€15,124 | +46.0% |
| Current investments | 50/53 | €130,000 | €0 | -€130,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €35,363 | €111,269 | +€75,906 | +214.6% |
| Total equity and liabilities | 10/49 | €202,864 | €159,287 | -€43,577 | -21.5% |
| Equity | 10/15 | €146,855 | €88,801 | -€58,054 | -39.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €143,855 | €85,801 | -€58,054 | -40.4% |
| Distributable reserves | 133 | €143,855 | €85,801 | -€58,054 | -40.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €56,010 | €70,486 | +€14,477 | +25.8% |
| Amounts payable within one year | 42/48 | €56,010 | €70,486 | +€14,477 | +25.8% |
| Trade debts | 44 | €6,858 | €4,432 | -€2,426 | -35.4% |
| Suppliers | 440/4 | €6,858 | €4,432 | -€2,426 | -35.4% |
| Taxes, remuneration and social security | 45 | €9,606 | €13,886 | +€4,281 | +44.6% |
| Taxes | 450/3 | €9,606 | €13,886 | +€4,281 | +44.6% |
| Other amounts payable | 47/48 | €39,546 | €52,168 | +€12,622 | +31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,667 | €4,606 | -€4,060 | -46.8% |
| Other operating charges | 640/8 | €2,178 | €3,690 | +€1,511 | +69.4% |
| Gross operating margin | 9900 | €90,157 | €74,337 | -€15,820 | -17.5% |
| Operating profit (loss) | 9901 | €79,313 | €66,041 | -€13,271 | -16.7% |
| Financial income | 75/76B | - | €1,835 | +€1,835 | |
| Recurring financial income | 75 | - | €1,835 | +€1,835 | |
| Financial charges | 65/66B | €3,223 | €2,879 | -€344 | -10.7% |
| Recurring financial charges | 65 | €3,223 | €2,879 | -€344 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €76,090 | €64,997 | -€11,093 | -14.6% |
| Income taxes | 67/77 | €16,605 | €13,050 | -€3,555 | -21.4% |
| Profit (loss) for the period | 9904 | €59,485 | €51,946 | -€7,538 | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €59,485 | €51,946 | -€7,538 | -12.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.