JRB PROJECTS: what changed
Two fiscal 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 PROJECTS
Largest movements
- Receivables within one year -€9,086
down €9,086 (-62.6%), from €14,506 to €5,419
of which Trade receivables: -€10,075
- Cash -€7,167
down €7,167 (-96.0%), from €7,468 to €301
mainly Tax, wage and social debts (-€11,809) and Net result for the year (-€4,480)
- Deferred charges and accrued income -€744
down €744 (-89.6%), from €830 to €86
- Tax, wage and social debts -€11,809
down €11,809 (-98.9%), from €11,944 to €135
- Profit (loss) carried forward -€4,480
new in 2025: -€4,480
- Trade debts -€877
down €877 (-85.1%), from €1,030 to €153
- Gross operating margin -€19,123
down €19,123 (-98.1%), from €19,485 to €362
- Taxes -€4,027
down €4,027 (-87.5%), from €4,604 to €577
- Depreciation +€827
up €827 (+84.5%), from €978 to €1,805
- Other operating charges -€656
down €656 (-40.9%), from €1,604 to €948
- Financial charges -€476
down €476 (-20.7%), from €2,300 to €1,824
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.
Cash bridge derived
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 | €26,336 | €9,169 | -€17,166 | -65.2% |
| Fixed assets | 21/28 | €3,532 | €3,363 | -€169 | -4.8% |
| Tangible fixed assets | 22/27 | €3,532 | €3,363 | -€169 | -4.8% |
| Furniture and vehicles | 24 | €3,532 | €3,363 | -€169 | -4.8% |
| Current assets | 29/58 | €22,804 | €5,807 | -€16,997 | -74.5% |
| Amounts receivable within one year | 40/41 | €14,506 | €5,419 | -€9,086 | -62.6% |
| Trade receivables | 40 | €10,075 | €0 | -€10,075 | -100.0% |
| Other amounts receivable | 41 | €4,431 | €5,419 | +€989 | +22.3% |
| Cash at bank and in hand | 54/58 | €7,468 | €301 | -€7,167 | -96.0% |
| Deferred charges and accrued income | 490/1 | €830 | €86 | -€744 | -89.6% |
| Total equity and liabilities | 10/49 | €26,336 | €9,169 | -€17,166 | -65.2% |
| Equity | 10/15 | €13,361 | €8,881 | -€4,480 | -33.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,361 | €10,361 | = | 0.0% |
| Distributable reserves | 133 | €10,361 | €10,361 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,480 | -€4,480 | |
| Amounts payable | 17/49 | €12,974 | €288 | -€12,686 | -97.8% |
| Amounts payable within one year | 42/48 | €12,974 | €288 | -€12,686 | -97.8% |
| Trade debts | 44 | €1,030 | €153 | -€877 | -85.1% |
| Suppliers | 440/4 | €1,030 | €153 | -€877 | -85.1% |
| Taxes, remuneration and social security | 45 | €11,944 | €135 | -€11,809 | -98.9% |
| Taxes | 450/3 | €11,944 | €135 | -€11,809 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €978 | €1,805 | +€827 | +84.5% |
| Other operating charges | 640/8 | €1,604 | €948 | -€656 | -40.9% |
| Gross operating margin | 9900 | €19,485 | €362 | -€19,123 | -98.1% |
| Operating profit (loss) | 9901 | €16,903 | -€2,391 | -€19,293 | |
| Financial income | 75/76B | €362 | €311 | -€51 | -14.0% |
| Recurring financial income | 75 | €362 | €311 | -€51 | -14.0% |
| Financial charges | 65/66B | €2,300 | €1,824 | -€476 | -20.7% |
| Recurring financial charges | 65 | €2,300 | €1,824 | -€476 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €14,966 | -€3,903 | -€18,869 | |
| Income taxes | 67/77 | €4,604 | €577 | -€4,027 | -87.5% |
| Profit (loss) for the period | 9904 | €10,361 | -€4,480 | -€14,841 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,361 | -€4,480 | -€14,841 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.