JRB ENGINEERING: 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.
JRB ENGINEERING
Largest movements
- Receivables within one year +€18,025
up €18,025 (+62.5%), from €28,862 to €46,888
of which Trade receivables: +€11,472
- Deferred charges and accrued income -€5,031
no longer reported in 2025 (was €5,031)
- Cash -€2,300
down €2,300 (-18.5%), from €12,456 to €10,156
mainly Receivables within one year (-€18,025) and Trade debts (-€1,900)
- Tangible fixed assets -€1,587
down €1,587 (-67.8%), from €2,340 to €752
- Profit (loss) carried forward +€12,749
up €12,749 (+32.6%), from €39,050 to €51,799
- Trade debts -€1,900
down €1,900 (-100.0%), from €1,900 to €0
- Tax, wage and social debts -€1,839
down €1,839 (-17.0%), from €10,845 to €9,006
- Gross operating margin +€4,026
up €4,026 (+31.6%), from €12,760 to €16,787
- Taxes +€1,104
up €1,104 (+45.5%), from €2,423 to €3,527
- Other operating charges -€402
down €402 (-85.9%), from €467 to €66
- Financial income +€181
up €181 (+11.7%), from €1,548 to €1,729
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 | €53,489 | €62,596 | +€9,108 | +17.0% |
| Fixed assets | 21/28 | €7,140 | €5,552 | -€1,587 | -22.2% |
| Tangible fixed assets | 22/27 | €2,340 | €752 | -€1,587 | -67.8% |
| Furniture and vehicles | 24 | €2,340 | €752 | -€1,587 | -67.8% |
| Financial fixed assets | 28 | €4,800 | €4,800 | = | 0.0% |
| Current assets | 29/58 | €46,349 | €57,044 | +€10,695 | +23.1% |
| Amounts receivable within one year | 40/41 | €28,862 | €46,888 | +€18,025 | +62.5% |
| Trade receivables | 40 | - | €11,472 | +€11,472 | |
| Other amounts receivable | 41 | €28,862 | €35,416 | +€6,554 | +22.7% |
| Cash at bank and in hand | 54/58 | €12,456 | €10,156 | -€2,300 | -18.5% |
| Deferred charges and accrued income | 490/1 | €5,031 | - | -€5,031 | |
| Total equity and liabilities | 10/49 | €53,489 | €62,596 | +€9,108 | +17.0% |
| Equity | 10/15 | €40,550 | €53,299 | +€12,749 | +31.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,050 | €51,799 | +€12,749 | +32.6% |
| Amounts payable | 17/49 | €12,938 | €9,297 | -€3,641 | -28.1% |
| Amounts payable within one year | 42/48 | €12,745 | €9,006 | -€3,739 | -29.3% |
| Trade debts | 44 | €1,900 | €0 | -€1,900 | -100.0% |
| Suppliers | 440/4 | €1,900 | €0 | -€1,900 | -100.0% |
| Taxes, remuneration and social security | 45 | €10,845 | €9,006 | -€1,839 | -17.0% |
| Taxes | 450/3 | €10,845 | €9,006 | -€1,839 | -17.0% |
| Accrued charges and deferred income | 492/3 | €193 | €291 | +€98 | +50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,587 | €1,587 | -€0 | 0.0% |
| Other operating charges | 640/8 | €467 | €66 | -€402 | -85.9% |
| Gross operating margin | 9900 | €12,760 | €16,787 | +€4,026 | +31.6% |
| Operating profit (loss) | 9901 | €10,706 | €15,134 | +€4,428 | +41.4% |
| Financial income | 75/76B | €1,548 | €1,729 | +€181 | +11.7% |
| Recurring financial income | 75 | €1,548 | €1,729 | +€181 | +11.7% |
| Financial charges | 65/66B | €678 | €587 | -€91 | -13.5% |
| Recurring financial charges | 65 | €678 | €587 | -€91 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €11,576 | €16,276 | +€4,700 | +40.6% |
| Income taxes | 67/77 | €2,423 | €3,527 | +€1,104 | +45.5% |
| Profit (loss) for the period | 9904 | €9,153 | €12,749 | +€3,596 | +39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,153 | €12,749 | +€3,596 | +39.3% |
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 17 October 2026 via checked.be.