JTBio: 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.
JTBio
Largest movements
- Cash +€3,089
up €3,089 (+17.1%), from €18,111 to €21,200
mainly Net result for the year (+€1,776) and Tax, wage and social debts (+€1,157)
- Profit (loss) carried forward +€1,776
up €1,776 (+7.6%), from €23,447 to €25,223
- Tax, wage and social debts +€1,157
up €1,157 (+13.2%), from €8,793 to €9,950
of which Taxes: +€1,157
- Turnover +€67,269
up €67,269, from €0 to €67,269
- Purchases and services +€65,554
up €65,554, from €0 to €65,554
- Financial income -€40,000
no longer reported in 2025 (was €40,000)
- Gross operating margin -€1,710
down €1,710 (-33.6%), from €5,084 to €3,373
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 | €95,515 | €99,004 | +€3,489 | +3.7% |
| Fixed assets | 21/28 | €50,000 | €50,000 | = | 0.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €45,515 | €49,004 | +€3,489 | +7.7% |
| Amounts receivable within one year | 40/41 | €6,442 | €6,842 | +€401 | +6.2% |
| Trade receivables | 40 | €6,442 | €6,842 | +€401 | +6.2% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €18,111 | €21,200 | +€3,089 | +17.1% |
| Deferred charges and accrued income | 490/1 | €20,962 | €20,962 | = | 0.0% |
| Total equity and liabilities | 10/49 | €95,515 | €99,004 | +€3,489 | +3.7% |
| Equity | 10/15 | €60,597 | €62,373 | +€1,776 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,550 | €18,550 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,250 | €1,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,250 | €1,250 | = | 0.0% |
| Distributable reserves | 133 | €17,300 | €17,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,447 | €25,223 | +€1,776 | +7.6% |
| Amounts payable | 17/49 | €34,917 | €36,631 | +€1,713 | +4.9% |
| Amounts payable within one year | 42/48 | €34,917 | €36,631 | +€1,713 | +4.9% |
| Trade debts | 44 | €1,691 | €2,158 | +€467 | +27.6% |
| Suppliers | 440/4 | €1,691 | €2,158 | +€467 | +27.6% |
| Taxes, remuneration and social security | 45 | €8,793 | €9,950 | +€1,157 | +13.2% |
| Taxes | 450/3 | €8,793 | €9,950 | +€1,157 | +13.2% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €24,433 | €24,523 | +€89 | +0.4% |
| Turnover | 70 | €0 | €67,269 | +€67,269 | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €65,554 | +€65,554 | |
| Other operating charges | 640/8 | €387 | €437 | +€49 | +12.8% |
| Gross operating margin | 9900 | €5,084 | €3,373 | -€1,710 | -33.6% |
| Operating profit (loss) | 9901 | €4,696 | €2,937 | -€1,760 | -37.5% |
| Financial income | 75/76B | €40,000 | - | -€40,000 | |
| Recurring financial income | 75 | €40,000 | - | -€40,000 | |
| Financial charges | 65/66B | €150 | €164 | +€14 | +9.4% |
| Recurring financial charges | 65 | €150 | €164 | +€14 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €44,547 | €2,773 | -€41,774 | -93.8% |
| Income taxes | 67/77 | €1,500 | €997 | -€503 | -33.6% |
| Profit (loss) for the period | 9904 | €43,046 | €1,776 | -€41,270 | -95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,046 | €1,776 | -€41,270 | -95.9% |
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 25 October 2026 via checked.be.