JRB&O: 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&O
Largest movements
- Tangible fixed assets -€7,285
down €7,285 (-2.1%), from €354,082 to €346,797
- Profit (loss) carried forward -€10,203
down €10,203 (-14.8%), from -€69,000 to -€79,202
- Other operating charges +€2,590
up €2,590 (+74.1%), from €3,497 to €6,086
- Gross operating margin -€737
down €737 (-18.5%), from €3,981 to €3,244
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 | €356,539 | €347,494 | -€9,045 | -2.5% |
| Fixed assets | 21/28 | €354,082 | €346,797 | -€7,285 | -2.1% |
| Tangible fixed assets | 22/27 | €354,082 | €346,797 | -€7,285 | -2.1% |
| Land and buildings | 22 | €354,082 | €346,797 | -€7,285 | -2.1% |
| Current assets | 29/58 | €2,457 | €698 | -€1,759 | -71.6% |
| Cash at bank and in hand | 54/58 | €2,457 | €698 | -€1,759 | -71.6% |
| Total equity and liabilities | 10/49 | €356,539 | €347,494 | -€9,045 | -2.5% |
| Equity | 10/15 | €31,000 | €20,798 | -€10,203 | -32.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,000 | -€79,202 | -€10,203 | -14.8% |
| Amounts payable | 17/49 | €325,539 | €326,697 | +€1,158 | +0.4% |
| Amounts payable within one year | 42/48 | €325,539 | €326,697 | +€1,158 | +0.4% |
| Other amounts payable | 47/48 | €325,539 | €326,697 | +€1,158 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,285 | €7,285 | = | 0.0% |
| Other operating charges | 640/8 | €3,497 | €6,086 | +€2,590 | +74.1% |
| Gross operating margin | 9900 | €3,981 | €3,244 | -€737 | -18.5% |
| Operating profit (loss) | 9901 | -€6,801 | -€10,128 | -€3,327 | -48.9% |
| Financial charges | 65/66B | €69 | €75 | +€7 | +9.5% |
| Recurring financial charges | 65 | €69 | €75 | +€7 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,870 | -€10,203 | -€3,333 | -48.5% |
| Profit (loss) for the period | 9904 | -€6,870 | -€10,203 | -€3,333 | -48.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,870 | -€10,203 | -€3,333 | -48.5% |
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 15 October 2026 via checked.be.