J.C.B. CONSULTING: 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.
J.C.B. CONSULTING
Largest movements
- Cash +€6,810
up €6,810 (+1157.2%), from €589 to €7,399
mainly Tax, wage and social debts (+€6,502) and Net result for the year (+€3,908)
- Deferred charges and accrued income +€3,231
up €3,231 (+18.0%), from €17,950 to €21,181
- Receivables after one year -€2,724
down €2,724 (-2.9%), from €93,670 to €90,946
- Tax, wage and social debts +€6,502
up €6,502 (+187.2%), from €3,473 to €9,975
of which Taxes: +€5,707
- Other debts -€6,050
no longer reported in 2025 (was €6,050)
- Reserves +€3,500
up €3,500 (+29.5%), from €11,859 to €15,359
of which Distributable reserves: +€3,500
- Trade debts +€2,050
up €2,050 (+232.0%), from €884 to €2,934
- Gross operating margin +€19,996
up €19,996 (+151.9%), from €13,165 to €33,161
- Staff costs +€11,473
up €11,473 (+64.4%), from €17,822 to €29,295
- Taxes +€1,978
up €1,978 (+1134.3%), from €174 to €2,153
- Other operating charges -€491
down €491 (-39.4%), from €1,246 to €755
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 | €117,666 | €124,077 | +€6,410 | +5.4% |
| Current assets | 29/58 | €117,666 | €124,077 | +€6,410 | +5.4% |
| Amounts receivable after more than one year | 29 | €93,670 | €90,946 | -€2,724 | -2.9% |
| Other amounts receivable | 291 | €93,670 | €90,946 | -€2,724 | -2.9% |
| Amounts receivable within one year | 40/41 | €5,458 | €4,551 | -€906 | -16.6% |
| Trade receivables | 40 | €908 | €1 | -€906 | -99.9% |
| Other amounts receivable | 41 | €4,550 | €4,550 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €589 | €7,399 | +€6,810 | +1157.2% |
| Deferred charges and accrued income | 490/1 | €17,950 | €21,181 | +€3,231 | +18.0% |
| Total equity and liabilities | 10/49 | €117,666 | €124,077 | +€6,410 | +5.4% |
| Equity | 10/15 | €107,259 | €111,168 | +€3,908 | +3.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,392 | €12,392 | = | 0.0% |
| Reserves | 13 | €11,859 | €15,359 | +€3,500 | +29.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €13,500 | +€3,500 | +35.0% |
| Profit (loss) carried forward | 14 | €89,200 | €89,609 | +€408 | +0.5% |
| Amounts payable | 17/49 | €10,407 | €12,909 | +€2,502 | +24.0% |
| Amounts payable within one year | 42/48 | €10,407 | €12,909 | +€2,502 | +24.0% |
| Trade debts | 44 | €884 | €2,934 | +€2,050 | +232.0% |
| Suppliers | 440/4 | €884 | €2,934 | +€2,050 | +232.0% |
| Taxes, remuneration and social security | 45 | €3,473 | €9,975 | +€6,502 | +187.2% |
| Taxes | 450/3 | €395 | €6,102 | +€5,707 | +1443.8% |
| Remuneration and social security | 454/9 | €3,078 | €3,873 | +€795 | +25.8% |
| Other amounts payable | 47/48 | €6,050 | - | -€6,050 | |
| Non-recurring operating income | 76A | €987 | - | -€987 | |
| Remuneration, social security and pensions | 62 | €17,822 | €29,295 | +€11,473 | +64.4% |
| Other operating charges | 640/8 | €1,246 | €755 | -€491 | -39.4% |
| Gross operating margin | 9900 | €13,165 | €33,161 | +€19,996 | +151.9% |
| Operating profit (loss) | 9901 | -€5,903 | €3,111 | +€9,014 | |
| Financial income | 75/76B | €3,278 | €3,231 | -€48 | -1.5% |
| Recurring financial income | 75 | €3,278 | €3,231 | -€48 | -1.5% |
| Financial charges | 65/66B | €277 | €281 | +€4 | +1.4% |
| Recurring financial charges | 65 | €277 | €281 | +€4 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,902 | €6,061 | +€8,963 | |
| Income taxes | 67/77 | €174 | €2,153 | +€1,978 | +1134.3% |
| Profit (loss) for the period | 9904 | -€3,076 | €3,908 | +€6,985 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,076 | €3,908 | +€6,985 |
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 2 October 2026 via checked.be.