JLBJ: 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.
JLBJ
Largest movements
- Cash +€5,660
up €5,660 (+44.4%), from €12,751 to €18,411
mainly Net result for the year (+€15,154) and Depreciation (+€3,706)
- Tangible fixed assets +€1,923
up €1,923 (+16.5%), from €11,646 to €13,569
of which Plant, machinery and equipment: +€1,424
- Receivables within one year -€1,875
down €1,875 (-24.4%), from €7,668 to €5,793
of which Trade receivables: -€2,766
- Profit (loss) carried forward +€14,295
up €14,295, from -€10,442 to €3,853
- Current portion of long-term debt -€3,512
down €3,512 (-52.8%), from €6,651 to €3,139
- Debts after one year -€3,139
down €3,139 (-36.7%), from €8,559 to €5,420
- Other debts -€1,412
down €1,412 (-51.5%), from €2,744 to €1,331
- Tax, wage and social debts -€996
down €996 (-20.5%), from €4,850 to €3,854
- Gross operating margin +€5,693
up €5,693 (+30.1%), from €18,919 to €24,612
- Taxes +€2,749
up €2,749 (+148%), from €1,860 to €4,609
- Depreciation +€1,053
up €1,053 (+39.7%), from €2,652 to €3,706
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 | €33,703 | €39,267 | +€5,564 | +16.5% |
| Fixed assets | 21/28 | €11,646 | €13,569 | +€1,923 | +16.5% |
| Tangible fixed assets | 22/27 | €11,646 | €13,569 | +€1,923 | +16.5% |
| Plant, machinery and equipment | 23 | €11,646 | €13,070 | +€1,424 | +12.2% |
| Furniture and vehicles | 24 | - | €498 | +€498 | |
| Current assets | 29/58 | €22,057 | €25,699 | +€3,642 | +16.5% |
| Amounts receivable within one year | 40/41 | €7,668 | €5,793 | -€1,875 | -24.4% |
| Trade receivables | 40 | €7,668 | €4,902 | -€2,766 | -36.1% |
| Other amounts receivable | 41 | - | €891 | +€891 | |
| Cash at bank and in hand | 54/58 | €12,751 | €18,411 | +€5,660 | +44.4% |
| Deferred charges and accrued income | 490/1 | €1,638 | €1,494 | -€144 | -8.8% |
| Total equity and liabilities | 10/49 | €33,703 | €39,267 | +€5,564 | +16.5% |
| Equity | 10/15 | €10,390 | €24,685 | +€14,295 | +138% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,232 | €2,232 | = | 0.0% |
| Distributable reserves | 133 | €2,232 | €2,232 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,442 | €3,853 | +€14,295 | |
| Amounts payable | 17/49 | €23,313 | €14,583 | -€8,731 | -37.4% |
| Amounts payable after more than one year | 17 | €8,559 | €5,420 | -€3,139 | -36.7% |
| Financial debts | 170/4 | €8,559 | €5,420 | -€3,139 | -36.7% |
| Amounts payable within one year | 42/48 | €14,754 | €9,162 | -€5,592 | -37.9% |
| Current portion of amounts payable after more than one year | 42 | €6,651 | €3,139 | -€3,512 | -52.8% |
| Trade debts | 44 | €510 | €838 | +€328 | +64.3% |
| Suppliers | 440/4 | €510 | €838 | +€328 | +64.3% |
| Taxes, remuneration and social security | 45 | €4,850 | €3,854 | -€996 | -20.5% |
| Taxes | 450/3 | €4,850 | €3,854 | -€996 | -20.5% |
| Other amounts payable | 47/48 | €2,744 | €1,331 | -€1,412 | -51.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,652 | €3,706 | +€1,053 | +39.7% |
| Other operating charges | 640/8 | €708 | €727 | +€20 | +2.8% |
| Non-recurring operating charges | 66A | €1,126 | - | -€1,126 | |
| Gross operating margin | 9900 | €18,919 | €24,612 | +€5,693 | +30.1% |
| Operating profit (loss) | 9901 | €14,433 | €20,179 | +€5,746 | +39.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €566 | €416 | -€150 | -26.5% |
| Recurring financial charges | 65 | €566 | €416 | -€150 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €13,867 | €19,763 | +€5,897 | +42.5% |
| Income taxes | 67/77 | €1,860 | €4,609 | +€2,749 | +148% |
| Profit (loss) for the period | 9904 | €12,006 | €15,154 | +€3,148 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,006 | €15,154 | +€3,148 | +26.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.