J.B. CONSULT: 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.
J.B. CONSULT
Largest movements
- Cash +€25,122
up €25,122 (+24.8%), from €101,326 to €126,448
mainly Receivables within one year (+€22,237) and Other debts (+€20,973)
- Receivables within one year -€22,237
down €22,237 (-88.7%), from €25,079 to €2,842
of which Other amounts receivable: -€12,557
- Other debts +€20,973
up €20,973 (+537%), from €3,909 to €24,882
- Reserves -€15,068
down €15,068 (-13.7%), from €109,616 to €94,547
- Trade debts -€2,208
down €2,208 (-88.8%), from €2,486 to €278
- Tax, wage and social debts -€1,697
down €1,697 (-53.2%), from €3,190 to €1,493
- Gross operating margin -€20,186
down €20,186 (-64.4%), from €31,324 to €11,138
- Other operating charges -€3,975
down €3,975 (-97.1%), from €4,095 to €120
- Depreciation -€3,557
down €3,557 (-44.3%), from €8,023 to €4,467
- Taxes -€3,359
down €3,359 (-62.9%), from €5,341 to €1,982
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 | €131,600 | €133,600 | +€2,000 | +1.5% |
| Fixed assets | 21/28 | €4,897 | €3,948 | -€949 | -19.4% |
| Tangible fixed assets | 22/27 | €4,897 | €3,948 | -€949 | -19.4% |
| Furniture and vehicles | 24 | €4,897 | €3,948 | -€949 | -19.4% |
| Current assets | 29/58 | €126,703 | €129,651 | +€2,948 | +2.3% |
| Amounts receivable within one year | 40/41 | €25,079 | €2,842 | -€22,237 | -88.7% |
| Trade receivables | 40 | €9,680 | - | -€9,680 | |
| Other amounts receivable | 41 | €15,399 | €2,842 | -€12,557 | -81.5% |
| Cash at bank and in hand | 54/58 | €101,326 | €126,448 | +€25,122 | +24.8% |
| Deferred charges and accrued income | 490/1 | €298 | €361 | +€64 | +21.5% |
| Total equity and liabilities | 10/49 | €131,600 | €133,600 | +€2,000 | +1.5% |
| Equity | 10/15 | €122,016 | €106,947 | -€15,068 | -12.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €109,616 | €94,547 | -€15,068 | -13.7% |
| Distributable reserves | 133 | €109,616 | €94,547 | -€15,068 | -13.7% |
| Amounts payable | 17/49 | €9,584 | €26,652 | +€17,068 | +178% |
| Amounts payable within one year | 42/48 | €9,584 | €26,652 | +€17,068 | +178% |
| Trade debts | 44 | €2,486 | €278 | -€2,208 | -88.8% |
| Suppliers | 440/4 | €2,486 | €278 | -€2,208 | -88.8% |
| Taxes, remuneration and social security | 45 | €3,190 | €1,493 | -€1,697 | -53.2% |
| Taxes | 450/3 | €3,190 | €1,493 | -€1,697 | -53.2% |
| Other amounts payable | 47/48 | €3,909 | €24,882 | +€20,973 | +537% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,023 | €4,467 | -€3,557 | -44.3% |
| Other operating charges | 640/8 | €4,095 | €120 | -€3,975 | -97.1% |
| Gross operating margin | 9900 | €31,324 | €11,138 | -€20,186 | -64.4% |
| Operating profit (loss) | 9901 | €19,206 | €6,551 | -€12,655 | -65.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1,700% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,700% |
| Financial charges | 65/66B | €248 | €258 | +€10 | +4.0% |
| Recurring financial charges | 65 | €248 | €258 | +€10 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €18,958 | €6,293 | -€12,665 | -66.8% |
| Income taxes | 67/77 | €5,341 | €1,982 | -€3,359 | -62.9% |
| Profit (loss) for the period | 9904 | €13,617 | €4,312 | -€9,306 | -68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,617 | €4,312 | -€9,306 | -68.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.