JRB INDUSTRIES: 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 INDUSTRIES
Largest movements
- Cash -€463,941
down €463,941 (-27.2%), from €1.7m to €1.2m
mainly Other debts (-€541,493) and Contributions, distributions and other (-€311,000)
- Receivables within one year -€234,481
down €234,481 (-61.6%), from €380,903 to €146,422
of which Trade receivables: -€319,853
- Other debts -€541,493
down €541,493 (-60.7%), from €892,484 to €350,992
- Reserves -€105,000
down €105,000 (-11.3%), from €931,000 to €826,000
- Trade debts -€73,950
down €73,950 (-89.3%), from €82,782 to €8,832
- Tax, wage and social debts +€21,386
up €21,386 (+13.3%), from €161,081 to €182,467
of which Taxes: +€69,877
- Staff costs -€227,792
down €227,792 (-23.1%), from €987,975 to €760,184
- Gross operating margin -€82,476
down €82,476 (-6.9%), from €1.2m to €1.1m
- Taxes +€57,634
up €57,634 (+148%), from €38,913 to €96,547
- Financial charges -€23,592
down €23,592 (-33.2%), from €70,963 to €47,371
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 | €2,088,330 | €1,389,908 | -€698,422 | -33.4% |
| Current assets | 29/58 | €2,088,330 | €1,389,908 | -€698,422 | -33.4% |
| Amounts receivable within one year | 40/41 | €380,903 | €146,422 | -€234,481 | -61.6% |
| Trade receivables | 40 | €323,584 | €3,730 | -€319,853 | -98.8% |
| Other amounts receivable | 41 | €57,319 | €142,692 | +€85,372 | +149% |
| Cash at bank and in hand | 54/58 | €1,707,427 | €1,243,485 | -€463,941 | -27.2% |
| Total equity and liabilities | 10/49 | €2,088,330 | €1,389,908 | -€698,422 | -33.4% |
| Equity | 10/15 | €951,982 | €847,617 | -€104,365 | -11.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €931,000 | €826,000 | -€105,000 | -11.3% |
| Distributable reserves | 133 | €931,000 | €826,000 | -€105,000 | -11.3% |
| Profit (loss) carried forward | 14 | €1,982 | €2,617 | +€635 | +32.0% |
| Amounts payable | 17/49 | €1,136,348 | €542,291 | -€594,057 | -52.3% |
| Amounts payable within one year | 42/48 | €1,136,348 | €542,291 | -€594,057 | -52.3% |
| Trade debts | 44 | €82,782 | €8,832 | -€73,950 | -89.3% |
| Suppliers | 440/4 | €82,782 | €8,832 | -€73,950 | -89.3% |
| Taxes, remuneration and social security | 45 | €161,081 | €182,467 | +€21,386 | +13.3% |
| Taxes | 450/3 | €18,965 | €88,841 | +€69,877 | +368% |
| Remuneration and social security | 454/9 | €142,117 | €93,626 | -€48,491 | -34.1% |
| Other amounts payable | 47/48 | €892,484 | €350,992 | -€541,493 | -60.7% |
| Remuneration, social security and pensions | 62 | €987,975 | €760,184 | -€227,792 | -23.1% |
| Other operating charges | 640/8 | €1,075 | €1,094 | +€18 | +1.7% |
| Gross operating margin | 9900 | €1,194,306 | €1,111,830 | -€82,476 | -6.9% |
| Operating profit (loss) | 9901 | €205,255 | €350,553 | +€145,298 | +70.8% |
| Financial income | 75/76B | €532 | - | -€532 | |
| Recurring financial income | 75 | €532 | - | -€532 | |
| Financial charges | 65/66B | €70,963 | €47,371 | -€23,592 | -33.2% |
| Recurring financial charges | 65 | €70,963 | €47,371 | -€23,592 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | €134,824 | €303,182 | +€168,358 | +125% |
| Income taxes | 67/77 | €38,913 | €96,547 | +€57,634 | +148% |
| Profit (loss) for the period | 9904 | €95,911 | €206,635 | +€110,723 | +115% |
| Profit (loss) for the period to be appropriated | 9905 | €95,911 | €206,635 | +€110,723 | +115% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.