JEE-BEE: 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.
JEE-BEE
Largest movements
- Receivables within one year -€390,754
down €390,754 (-61.8%), from €632,016 to €241,262
of which Trade receivables: -€390,547
- Cash +€266,018
up €266,018 (+394.6%), from €67,417 to €333,435
mainly Receivables within one year (+€390,754) and Net result for the year (+€129,026)
- Tangible fixed assets -€75,400
down €75,400 (-8.0%), from €938,951 to €863,551
of which Furniture and vehicles: -€54,655
- Stocks and contracts -€23,605
down €23,605 (-15.8%), from €149,856 to €126,251
- Other debts -€170,531
down €170,531 (-87.2%), from €195,524 to €24,993
- Reserves +€114,000
up €114,000 (+35.6%), from €320,354 to €434,354
- Debts after one year -€92,962
down €92,962 (-14.2%), from €655,295 to €562,333
- Trade debts -€36,578
down €36,578 (-11.6%), from €314,202 to €277,624
- Tax, wage and social debts -€27,588
down €27,588 (-17.2%), from €160,672 to €133,084
of which Taxes: -€31,673
- Gross operating margin +€169,734
up €169,734 (+25.4%), from €667,557 to €837,290
- Write-downs +€121,186
up €121,186, from -€14,516 to €106,670
- Financial charges +€29,128
up €29,128 (+25.9%), from €112,245 to €141,373
- Financial income -€13,262
down €13,262 (-80.2%), from €16,526 to €3,264
- Staff costs +€10,311
up €10,311 (+3.9%), from €264,406 to €274,717
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 | €1,802,201 | €1,574,031 | -€228,169 | -12.7% |
| Fixed assets | 21/28 | €952,912 | €873,083 | -€79,828 | -8.4% |
| Intangible fixed assets | 21 | €13,781 | €9,353 | -€4,428 | -32.1% |
| Tangible fixed assets | 22/27 | €938,951 | €863,551 | -€75,400 | -8.0% |
| Land and buildings | 22 | €721,005 | €678,748 | -€42,257 | -5.9% |
| Plant, machinery and equipment | 23 | €28,260 | €49,771 | +€21,512 | +76.1% |
| Furniture and vehicles | 24 | €189,686 | €135,031 | -€54,655 | -28.8% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €849,289 | €700,948 | -€148,341 | -17.5% |
| Stocks and contracts in progress | 3 | €149,856 | €126,251 | -€23,605 | -15.8% |
| Stocks | 30/36 | €149,856 | €126,251 | -€23,605 | -15.8% |
| Amounts receivable within one year | 40/41 | €632,016 | €241,262 | -€390,754 | -61.8% |
| Trade receivables | 40 | €630,551 | €240,004 | -€390,547 | -61.9% |
| Other amounts receivable | 41 | €1,465 | €1,258 | -€207 | -14.1% |
| Cash at bank and in hand | 54/58 | €67,417 | €333,435 | +€266,018 | +394.6% |
| Total equity and liabilities | 10/49 | €1,802,201 | €1,574,031 | -€228,169 | -12.7% |
| Equity | 10/15 | €368,010 | €482,036 | +€114,026 | +31.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €320,354 | €434,354 | +€114,000 | +35.6% |
| Distributable reserves | 133 | €320,354 | €434,354 | +€114,000 | +35.6% |
| Profit (loss) carried forward | 14 | €35,257 | €35,283 | +€26 | +0.1% |
| Amounts payable | 17/49 | €1,434,190 | €1,091,995 | -€342,195 | -23.9% |
| Amounts payable after more than one year | 17 | €655,295 | €562,333 | -€92,962 | -14.2% |
| Financial debts | 170/4 | €655,295 | €562,333 | -€92,962 | -14.2% |
| Amounts payable within one year | 42/48 | €760,999 | €528,664 | -€232,335 | -30.5% |
| Current portion of amounts payable after more than one year | 42 | €90,600 | €92,962 | +€2,362 | +2.6% |
| Trade debts | 44 | €314,202 | €277,624 | -€36,578 | -11.6% |
| Suppliers | 440/4 | €314,202 | €277,624 | -€36,578 | -11.6% |
| Taxes, remuneration and social security | 45 | €160,672 | €133,084 | -€27,588 | -17.2% |
| Taxes | 450/3 | €127,118 | €95,445 | -€31,673 | -24.9% |
| Remuneration and social security | 454/9 | €33,554 | €37,639 | +€4,085 | +12.2% |
| Other amounts payable | 47/48 | €195,524 | €24,993 | -€170,531 | -87.2% |
| Accrued charges and deferred income | 492/3 | €17,896 | €998 | -€16,898 | -94.4% |
| Remuneration, social security and pensions | 62 | €264,406 | €274,717 | +€10,311 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,645 | €109,828 | -€3,817 | -3.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€14,516 | €106,670 | +€121,186 | |
| Other operating charges | 640/8 | €25,961 | €19,891 | -€6,070 | -23.4% |
| Gross operating margin | 9900 | €667,557 | €837,290 | +€169,734 | +25.4% |
| Operating profit (loss) | 9901 | €278,061 | €326,184 | +€48,124 | +17.3% |
| Financial income | 75/76B | €16,526 | €3,264 | -€13,262 | -80.2% |
| Recurring financial income | 75 | €16,526 | €3,264 | -€13,262 | -80.2% |
| Financial charges | 65/66B | €112,245 | €141,373 | +€29,128 | +25.9% |
| Recurring financial charges | 65 | €112,245 | €141,373 | +€29,128 | +25.9% |
| Profit (loss) for the period before taxes | 9903 | €182,341 | €188,075 | +€5,734 | +3.1% |
| Income taxes | 67/77 | €54,448 | €59,050 | +€4,602 | +8.5% |
| Profit (loss) for the period | 9904 | €127,894 | €129,026 | +€1,132 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €127,894 | €129,026 | +€1,132 | +0.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.