JABB 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.
JABB CONSULTING
Largest movements
- Receivables within one year -€19,293
down €19,293 (-24.3%), from €79,432 to €60,140
- Tangible fixed assets -€14,872
down €14,872 (-51.0%), from €29,141 to €14,270
- Cash -€13,103
down €13,103 (-80.0%), from €16,386 to €3,283
mainly Advances received (-€46,711) and Trade debts (-€19,162)
- Deferred charges and accrued income -€2,107
down €2,107 (-28.6%), from €7,374 to €5,267
- Advances received -€46,711
down €46,711 (-72.8%), from €64,194 to €17,483
- Trade debts -€19,162
down €19,162 (-66.2%), from €28,935 to €9,773
- Reserves +€16,907
new in 2025: €16,907
- Other debts -€9,953
down €9,953 (-31.9%), from €31,224 to €21,271
- Tax, wage and social debts +€7,372
up €7,372 (+228.2%), from €3,230 to €10,603
- Gross operating margin +€41,869
up €41,869 (+649.5%), from €6,447 to €48,316
- Depreciation -€8,688
down €8,688 (-36.9%), from €23,560 to €14,872
- Taxes +€2,214
new in 2025: €2,214
- Financial charges -€1,099
down €1,099 (-13.8%), from €7,939 to €6,840
- Other operating charges -€885
down €885 (-60.7%), from €1,457 to €573
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 | €132,334 | €82,959 | -€49,375 | -37.3% |
| Fixed assets | 21/28 | €29,141 | €14,270 | -€14,872 | -51.0% |
| Tangible fixed assets | 22/27 | €29,141 | €14,270 | -€14,872 | -51.0% |
| Furniture and vehicles | 24 | €29,141 | €14,270 | -€14,872 | -51.0% |
| Current assets | 29/58 | €103,192 | €68,689 | -€34,503 | -33.4% |
| Amounts receivable within one year | 40/41 | €79,432 | €60,140 | -€19,293 | -24.3% |
| Trade receivables | 40 | €79,432 | €60,140 | -€19,293 | -24.3% |
| Cash at bank and in hand | 54/58 | €16,386 | €3,283 | -€13,103 | -80.0% |
| Deferred charges and accrued income | 490/1 | €7,374 | €5,267 | -€2,107 | -28.6% |
| Total equity and liabilities | 10/49 | €132,334 | €82,959 | -€49,375 | -37.3% |
| Equity | 10/15 | -€5,911 | €17,907 | +€23,817 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €16,907 | +€16,907 | |
| Distributable reserves | 133 | - | €16,907 | +€16,907 | |
| Profit (loss) carried forward | 14 | -€6,911 | - | +€6,911 | |
| Amounts payable | 17/49 | €138,244 | €65,052 | -€73,192 | -52.9% |
| Amounts payable after more than one year | 17 | €5,922 | €1,184 | -€4,738 | -80.0% |
| Financial debts | 170/4 | €5,922 | €1,184 | -€4,738 | -80.0% |
| Amounts payable within one year | 42/48 | €132,322 | €63,868 | -€68,454 | -51.7% |
| Current portion of amounts payable after more than one year | 42 | €4,738 | €4,738 | = | 0.0% |
| Trade debts | 44 | €28,935 | €9,773 | -€19,162 | -66.2% |
| Suppliers | 440/4 | €28,935 | €9,773 | -€19,162 | -66.2% |
| Advances received on contracts in progress | 46 | €64,194 | €17,483 | -€46,711 | -72.8% |
| Taxes, remuneration and social security | 45 | €3,230 | €10,603 | +€7,372 | +228.2% |
| Taxes | 450/3 | €3,230 | €10,603 | +€7,372 | +228.2% |
| Other amounts payable | 47/48 | €31,224 | €21,271 | -€9,953 | -31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,560 | €14,872 | -€8,688 | -36.9% |
| Other operating charges | 640/8 | €1,457 | €573 | -€885 | -60.7% |
| Gross operating margin | 9900 | €6,447 | €48,316 | +€41,869 | +649.5% |
| Operating profit (loss) | 9901 | -€18,571 | €32,871 | +€51,442 | |
| Financial charges | 65/66B | €7,939 | €6,840 | -€1,099 | -13.8% |
| Recurring financial charges | 65 | €7,939 | €6,840 | -€1,099 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | -€26,510 | €26,031 | +€52,541 | |
| Income taxes | 67/77 | - | €2,214 | +€2,214 | |
| Profit (loss) for the period | 9904 | -€26,510 | €23,817 | +€50,327 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,510 | €23,817 | +€50,327 |
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 8 October 2026 via checked.be.