JBz'ness: 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.
JBz'ness
Largest movements
- Cash -€17,463
down €17,463 (-43.8%), from €39,903 to €22,441
mainly Net result for the year (-€37,211) and Trade debts (-€7,788)
- Receivables within one year -€7,213
down €7,213 (-82.7%), from €8,718 to €1,505
of which Other amounts receivable: -€8,718
- Tangible fixed assets +€2,421
new in 2025: €2,421
- Profit (loss) carried forward -€37,211
down €37,211, from €12,380 to -€24,832
- Other debts +€27,313
new in 2025: €27,313
- Trade debts -€7,788
down €7,788 (-74.4%), from €10,471 to €2,683
- Tax, wage and social debts -€4,241
down €4,241 (-44.0%), from €9,631 to €5,390
- Financial charges +€46,850
up €46,850 (+2781.5%), from €1,684 to €48,535
- Gross operating margin +€6,321
up €6,321 (+89.3%), from €7,082 to €13,404
- Taxes -€2,390
down €2,390 (-91.8%), from €2,605 to €215
- Other operating charges +€1,273
up €1,273 (+316.2%), from €403 to €1,676
- Financial income -€247
down €247 (-100.0%), from €247 to €0
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 | €53,612 | €31,354 | -€22,258 | -41.5% |
| Fixed assets | 21/28 | - | €2,421 | +€2,421 | |
| Tangible fixed assets | 22/27 | - | €2,421 | +€2,421 | |
| Furniture and vehicles | 24 | - | €2,421 | +€2,421 | |
| Current assets | 29/58 | €53,612 | €28,933 | -€24,679 | -46.0% |
| Amounts receivable within one year | 40/41 | €8,718 | €1,505 | -€7,213 | -82.7% |
| Trade receivables | 40 | - | €1,505 | +€1,505 | |
| Other amounts receivable | 41 | €8,718 | €0 | -€8,718 | -100.0% |
| Cash at bank and in hand | 54/58 | €39,903 | €22,441 | -€17,463 | -43.8% |
| Deferred charges and accrued income | 490/1 | €4,991 | €4,987 | -€4 | -0.1% |
| Total equity and liabilities | 10/49 | €53,612 | €31,354 | -€22,258 | -41.5% |
| Equity | 10/15 | €32,880 | -€4,332 | -€37,211 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €17,500 | €17,500 | = | 0.0% |
| Distributable reserves | 133 | €17,500 | €17,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,380 | -€24,832 | -€37,211 | |
| Amounts payable | 17/49 | €20,732 | €35,685 | +€14,953 | +72.1% |
| Amounts payable within one year | 42/48 | €20,102 | €35,385 | +€15,283 | +76.0% |
| Trade debts | 44 | €10,471 | €2,683 | -€7,788 | -74.4% |
| Suppliers | 440/4 | €10,471 | €2,683 | -€7,788 | -74.4% |
| Taxes, remuneration and social security | 45 | €9,631 | €5,390 | -€4,241 | -44.0% |
| Taxes | 450/3 | €9,631 | €5,390 | -€4,241 | -44.0% |
| Other amounts payable | 47/48 | - | €27,313 | +€27,313 | |
| Accrued charges and deferred income | 492/3 | €630 | €300 | -€330 | -52.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €190 | +€190 | |
| Other operating charges | 640/8 | €403 | €1,676 | +€1,273 | +316.2% |
| Gross operating margin | 9900 | €7,082 | €13,404 | +€6,321 | +89.3% |
| Operating profit (loss) | 9901 | €6,680 | €11,538 | +€4,858 | +72.7% |
| Financial income | 75/76B | €247 | €0 | -€247 | -100.0% |
| Recurring financial income | 75 | €247 | €0 | -€247 | -100.0% |
| Financial charges | 65/66B | €1,684 | €48,535 | +€46,850 | +2781.5% |
| Recurring financial charges | 65 | €1,684 | €48,535 | +€46,850 | +2781.5% |
| Profit (loss) for the period before taxes | 9903 | €5,243 | -€36,997 | -€42,239 | |
| Income taxes | 67/77 | €2,605 | €215 | -€2,390 | -91.8% |
| Profit (loss) for the period | 9904 | €2,638 | -€37,211 | -€39,849 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,638 | -€37,211 | -€39,849 |
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 1 October 2026 via checked.be.