JEB: 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.
JEB
Largest movements
- Cash -€4,466
down €4,466 (-52.2%), from €8,558 to €4,092
mainly Net result for the year (-€3,578) and Receivables within one year (-€1,805)
- Profit (loss) carried forward -€3,578
down €3,578 (-20.4%), from -€17,522 to -€21,101
- Taxes +€12,136
up €12,136 (+440.7%), from €2,754 to €14,890
- Gross operating margin +€8,099
up €8,099 (+232.3%), from €3,487 to €11,586
- Financial charges -€677
down €677 (-70.5%), from €959 to €283
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.
Cash bridge derived
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 | €256,524 | €253,863 | -€2,661 | -1.0% |
| Current assets | 29/58 | €256,524 | €253,863 | -€2,661 | -1.0% |
| Stocks and contracts in progress | 3 | €9,725 | €9,725 | = | 0.0% |
| Stocks | 30/36 | €9,725 | €9,725 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €238,241 | €240,046 | +€1,805 | +0.8% |
| Trade receivables | 40 | €236,841 | €238,646 | +€1,805 | +0.8% |
| Other amounts receivable | 41 | €1,400 | €1,400 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,558 | €4,092 | -€4,466 | -52.2% |
| Total equity and liabilities | 10/49 | €256,524 | €253,863 | -€2,661 | -1.0% |
| Equity | 10/15 | €2,011 | -€1,567 | -€3,578 | |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Capital | 10 | €19,000 | - | -€19,000 | |
| Issued capital | 100 | €19,000 | - | -€19,000 | |
| Reserves | 13 | €533 | €533 | = | 0.0% |
| Non-distributable reserves | 130/1 | €533 | €533 | = | 0.0% |
| Legal reserve | 130 | €533 | - | -€533 | |
| Reserves not available under the articles | 1311 | - | €533 | +€533 | |
| Profit (loss) carried forward | 14 | -€17,522 | -€21,101 | -€3,578 | -20.4% |
| Amounts payable | 17/49 | €254,513 | €255,430 | +€917 | +0.4% |
| Amounts payable within one year | 42/48 | €254,513 | €255,430 | +€917 | +0.4% |
| Financial debts | 43 | €86 | - | -€86 | |
| Credit institutions | 430/8 | €86 | - | -€86 | |
| Trade debts | 44 | €112,674 | €112,602 | -€72 | -0.1% |
| Suppliers | 440/4 | €112,674 | €112,602 | -€72 | -0.1% |
| Taxes, remuneration and social security | 45 | €2,404 | €3,647 | +€1,243 | +51.7% |
| Taxes | 450/3 | €2,404 | €3,647 | +€1,243 | +51.7% |
| Other amounts payable | 47/48 | €139,349 | €139,181 | -€168 | -0.1% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €3,487 | €11,586 | +€8,099 | +232.3% |
| Operating profit (loss) | 9901 | €3,437 | €11,586 | +€8,149 | +237.1% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €959 | €283 | -€677 | -70.5% |
| Recurring financial charges | 65 | €959 | €283 | -€677 | -70.5% |
| Profit (loss) for the period before taxes | 9903 | €2,477 | €11,312 | +€8,834 | +356.6% |
| Income taxes | 67/77 | €2,754 | €14,890 | +€12,136 | +440.7% |
| Profit (loss) for the period | 9904 | -€276 | -€3,578 | -€3,302 | -1194.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€276 | -€3,578 | -€3,302 | -1194.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.