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 +€14,338
up €14,338 (+18.5%), from €77,409 to €91,747
mainly Receivables within one year (+€11,250) and Other debts (+€7,169)
- Receivables within one year -€11,250
no longer reported in 2025 (was €11,250)
- Tangible fixed assets -€5,132
down €5,132 (-8.4%), from €60,815 to €55,683
of which Land and buildings: -€5,006
- Other debts +€7,169
up €7,169 (+7.1%), from €101,020 to €108,189
- Profit (loss) carried forward -€6,770
down €6,770 (-10.7%), from -€63,338 to -€70,108
- Trade debts -€2,442
down €2,442 (-92.0%), from €2,654 to €212
- Gross operating margin -€2,761
down €2,761 (-48.5%), from €5,696 to €2,934
- Depreciation -€481
down €481 (-8.8%), from €5,483 to €5,002
- Other operating charges -€169
down €169 (-3.7%), from €4,553 to €4,384
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 | €149,474 | €147,430 | -€2,044 | -1.4% |
| Fixed assets | 21/28 | €60,815 | €55,683 | -€5,132 | -8.4% |
| Tangible fixed assets | 22/27 | €60,815 | €55,683 | -€5,132 | -8.4% |
| Land and buildings | 22 | €59,963 | €54,957 | -€5,006 | -8.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €852 | €725 | -€127 | -14.9% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €88,659 | €91,747 | +€3,088 | +3.5% |
| Amounts receivable within one year | 40/41 | €11,250 | - | -€11,250 | |
| Trade receivables | 40 | €11,250 | - | -€11,250 | |
| Cash at bank and in hand | 54/58 | €77,409 | €91,747 | +€14,338 | +18.5% |
| Total equity and liabilities | 10/49 | €149,474 | €147,430 | -€2,044 | -1.4% |
| Equity | 10/15 | €40,916 | €34,146 | -€6,770 | -16.5% |
| Contributions | 10/11 | €102,395 | €102,395 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,338 | -€70,108 | -€6,770 | -10.7% |
| Amounts payable | 17/49 | €108,557 | €113,284 | +€4,727 | +4.4% |
| Amounts payable within one year | 42/48 | €108,557 | €113,284 | +€4,727 | +4.4% |
| Trade debts | 44 | €2,654 | €212 | -€2,442 | -92.0% |
| Suppliers | 440/4 | €2,654 | €212 | -€2,442 | -92.0% |
| Taxes, remuneration and social security | 45 | €4,884 | €4,884 | = | 0.0% |
| Taxes | 450/3 | €4,884 | €4,884 | = | 0.0% |
| Other amounts payable | 47/48 | €101,020 | €108,189 | +€7,169 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,483 | €5,002 | -€481 | -8.8% |
| Other operating charges | 640/8 | €4,553 | €4,384 | -€169 | -3.7% |
| Non-recurring operating charges | 66A | - | €130 | +€130 | |
| Gross operating margin | 9900 | €5,696 | €2,934 | -€2,761 | -48.5% |
| Operating profit (loss) | 9901 | -€4,340 | -€6,582 | -€2,242 | -51.7% |
| Financial charges | 65/66B | €173 | €189 | +€16 | +9.0% |
| Recurring financial charges | 65 | €173 | €189 | +€16 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,513 | -€6,770 | -€2,257 | -50.0% |
| Profit (loss) for the period | 9904 | -€4,513 | -€6,770 | -€2,257 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,513 | -€6,770 | -€2,257 | -50.0% |
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 17 October 2026 via checked.be.