JLBE: 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.
JLBE
Largest movements
- Receivables within one year -€7,343
down €7,343 (-20.7%), from €35,526 to €28,182
of which Trade receivables: -€9,541
- Tangible fixed assets +€6,934
up €6,934 (+9.4%), from €73,926 to €80,860
of which Plant, machinery and equipment: +€12,667
- Cash +€2,627
up €2,627 (+31.3%), from €8,400 to €11,026
mainly Depreciation (+€21,916) and Other debts (+€18,667)
- Deferred charges and accrued income -€2,136
down €2,136 (-51.6%), from €4,140 to €2,004
- Other debts +€18,667
up €18,667 (+345%), from €5,415 to €24,082
- Trade debts -€13,816
down €13,816 (-34.2%), from €40,405 to €26,589
- Reserves -€3,208
down €3,208 (-4.8%), from €66,422 to €63,215
- Tax, wage and social debts -€1,562
down €1,562 (-69.5%), from €2,249 to €687
- Depreciation +€5,420
up €5,420 (+32.9%), from €16,495 to €21,916
- Gross operating margin -€958
down €958 (-4.6%), from €20,908 to €19,950
- Taxes -€687
down €687 (-100%), from €687 to €0
- Other operating charges +€419
up €419 (+58.8%), from €713 to €1,132
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.
Derived cash bridge
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 | €121,991 | €122,072 | +€81 | +0.1% |
| Fixed assets | 21/28 | €73,926 | €80,860 | +€6,934 | +9.4% |
| Tangible fixed assets | 22/27 | €73,926 | €80,860 | +€6,934 | +9.4% |
| Plant, machinery and equipment | 23 | €62,892 | €75,559 | +€12,667 | +20.1% |
| Furniture and vehicles | 24 | €11,034 | €5,301 | -€5,732 | -52.0% |
| Current assets | 29/58 | €48,065 | €41,212 | -€6,853 | -14.3% |
| Amounts receivable within one year | 40/41 | €35,526 | €28,182 | -€7,343 | -20.7% |
| Trade receivables | 40 | €33,181 | €23,640 | -€9,541 | -28.8% |
| Other amounts receivable | 41 | €2,345 | €4,542 | +€2,198 | +93.7% |
| Cash at bank and in hand | 54/58 | €8,400 | €11,026 | +€2,627 | +31.3% |
| Deferred charges and accrued income | 490/1 | €4,140 | €2,004 | -€2,136 | -51.6% |
| Total equity and liabilities | 10/49 | €121,991 | €122,072 | +€81 | +0.1% |
| Equity | 10/15 | €73,922 | €70,715 | -€3,208 | -4.3% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €66,422 | €63,215 | -€3,208 | -4.8% |
| Distributable reserves | 133 | €66,422 | €63,215 | -€3,208 | -4.8% |
| Amounts payable | 17/49 | €48,069 | €51,358 | +€3,289 | +6.8% |
| Amounts payable within one year | 42/48 | €48,069 | €51,358 | +€3,289 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €40,405 | €26,589 | -€13,816 | -34.2% |
| Suppliers | 440/4 | €40,405 | €26,589 | -€13,816 | -34.2% |
| Taxes, remuneration and social security | 45 | €2,249 | €687 | -€1,562 | -69.5% |
| Taxes | 450/3 | €2,249 | €687 | -€1,562 | -69.5% |
| Other amounts payable | 47/48 | €5,415 | €24,082 | +€18,667 | +345% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,495 | €21,916 | +€5,420 | +32.9% |
| Other operating charges | 640/8 | €713 | €1,132 | +€419 | +58.8% |
| Gross operating margin | 9900 | €20,908 | €19,950 | -€958 | -4.6% |
| Operating profit (loss) | 9901 | €3,700 | -€3,098 | -€6,797 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €174 | €110 | -€64 | -36.5% |
| Recurring financial charges | 65 | €174 | €110 | -€64 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €3,526 | -€3,208 | -€6,733 | |
| Income taxes | 67/77 | €687 | €0 | -€687 | -100% |
| Profit (loss) for the period | 9904 | €2,839 | -€3,208 | -€6,046 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,839 | -€3,208 | -€6,046 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.