J.B. CONSULTING: 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. CONSULTING
Largest movements
- Receivables within one year +€31,165
new in 2024: €31,165
of which Other amounts receivable: +€24,897
- Cash -€3,311
down €3,311 (-22.1%), from €14,979 to €11,668
mainly Trade debts (-€35,004) and Receivables within one year (-€31,165)
- Profit (loss) carried forward +€64,369
up €64,369, from -€63,040 to €1,329
- Trade debts -€35,004
down €35,004 (-83.5%), from €41,934 to €6,930
- Tax, wage and social debts -€1,184
no longer reported in 2024 (was €1,184)
- Other debts -€753
no longer reported in 2024 (was €753)
- Gross operating margin +€66,308
up €66,308, from -€1,129 to €65,179
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,831 | €43,259 | +€27,428 | +173% |
| Fixed assets | 21/28 | €852 | €426 | -€426 | -50.0% |
| Tangible fixed assets | 22/27 | €852 | €426 | -€426 | -50.0% |
| Plant, machinery and equipment | 23 | €852 | €426 | -€426 | -50.0% |
| Current assets | 29/58 | €14,979 | €42,833 | +€27,854 | +186% |
| Amounts receivable within one year | 40/41 | - | €31,165 | +€31,165 | |
| Trade receivables | 40 | - | €6,268 | +€6,268 | |
| Other amounts receivable | 41 | - | €24,897 | +€24,897 | |
| Cash at bank and in hand | 54/58 | €14,979 | €11,668 | -€3,311 | -22.1% |
| Total equity and liabilities | 10/49 | €15,831 | €43,259 | +€27,428 | +173% |
| Equity | 10/15 | -€28,040 | €36,329 | +€64,369 | |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Capital | 10 | €35,000 | €35,000 | = | 0.0% |
| Issued capital | 100 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,040 | €1,329 | +€64,369 | |
| Amounts payable | 17/49 | €43,871 | €6,930 | -€36,941 | -84.2% |
| Amounts payable within one year | 42/48 | €43,871 | €6,930 | -€36,941 | -84.2% |
| Trade debts | 44 | €41,934 | €6,930 | -€35,004 | -83.5% |
| Suppliers | 440/4 | €41,934 | €6,930 | -€35,004 | -83.5% |
| Taxes, remuneration and social security | 45 | €1,184 | - | -€1,184 | |
| Taxes | 450/3 | €1,184 | - | -€1,184 | |
| Other amounts payable | 47/48 | €753 | - | -€753 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €426 | €426 | = | 0.0% |
| Other operating charges | 640/8 | €109 | €118 | +€9 | +8.3% |
| Gross operating margin | 9900 | -€1,129 | €65,179 | +€66,308 | |
| Operating profit (loss) | 9901 | -€1,664 | €64,635 | +€66,299 | |
| Financial charges | 65/66B | €269 | €266 | -€3 | -1.1% |
| Recurring financial charges | 65 | €269 | €266 | -€3 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,933 | €64,369 | +€66,302 | |
| Profit (loss) for the period | 9904 | -€1,933 | €64,369 | +€66,302 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,933 | €64,369 | +€66,302 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.