JABO 114: what changed
What changed
JABO 114
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€55,542
2024 · €18,806+€36,736
Equity
€75,348
2024 · €19,806+€55,542
Cash
€76,871
2024 · €21,022+€55,850
Balance sheet total
€140,688
2024 · €86,040+€54,648
Largest movements
Assets
- Cash +€55,850
up €55,850 (+266%), from €21,022 to €76,871
mainly Net result for the year (+€55,542) and Tax, wage and social debts (+€18,611)
Equity and liabilities
- Reserves +€55,542
up €55,542 (+295%), from €18,806 to €74,348
- Tax, wage and social debts +€18,611
up €18,611 (+124%), from €15,044 to €33,655
- Debts after one year -€10,697
down €10,697 (-34.2%), from €31,251 to €20,555
- Other debts -€4,894
down €4,894 (-90.9%), from €5,387 to €493
- Short-term financial debts -€2,005
down €2,005 (-68.1%), from €2,944 to €939
Income statement
- Gross operating margin +€64,133
up €64,133 (+219%), from €29,284 to €93,417
- Taxes +€16,438
up €16,438 (+207%), from €7,949 to €24,387
- Depreciation +€9,457
up €9,457 (+754%), from €1,255 to €10,712
- Financial charges +€1,040
up €1,040 (+184%), from €566 to €1,606
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€18,806
Gross operating margin
+€64,133
Depreciation
-€9,457
Other operating charges
-€464
Financial income
+€3
Financial charges
-€1,040
Taxes
-€16,438
Result 2025
€55,542
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€78,571
Investment
-€10,219
Financing
-€12,502
Cash 2024
€21,022
From operations (derived)
+€78,571
Net result for the year
+€55,542
Depreciation
+€10,712
Receivables within one year
-€217
Deferred charges and accrued income
+€925
Trade debts
-€1,081
Tax, wage and social debts
+€18,611
Other debts
-€4,894
Accrued charges and deferred income
-€1,027
Investment (derived)
-€10,219
Investment in fixed assets (net)
-€10,219
Financing
-€12,502
Debts after one year
-€10,697
Current portion of long-term debt
+€200
Short-term financial debts
-€2,005
Cash 2025
€76,871
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,040 | €140,688 | +€54,648 | +63.5% |
| Fixed assets | 21/28 | €44,305 | €43,811 | -€493 | -1.1% |
| Tangible fixed assets | 22/27 | €44,305 | €43,811 | -€493 | -1.1% |
| Plant, machinery and equipment | 23 | - | €2,691 | +€2,691 | |
| Furniture and vehicles | 24 | €2,143 | €1,783 | -€360 | -16.8% |
| Leasing and similar rights | 25 | €42,162 | €33,504 | -€8,658 | -20.5% |
| Other tangible fixed assets | 26 | - | €5,833 | +€5,833 | |
| Current assets | 29/58 | €41,735 | €96,876 | +€55,141 | +132% |
| Amounts receivable within one year | 40/41 | €19,567 | €19,784 | +€217 | +1.1% |
| Trade receivables | 40 | €19,567 | €19,784 | +€217 | +1.1% |
| Cash at bank and in hand | 54/58 | €21,022 | €76,871 | +€55,850 | +266% |
| Deferred charges and accrued income | 490/1 | €1,146 | €221 | -€925 | -80.8% |
| Total equity and liabilities | 10/49 | €86,040 | €140,688 | +€54,648 | +63.5% |
| Equity | 10/15 | €19,806 | €75,348 | +€55,542 | +280% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €18,806 | €74,348 | +€55,542 | +295% |
| Distributable reserves | 133 | €18,806 | €74,348 | +€55,542 | +295% |
| Amounts payable | 17/49 | €66,234 | €65,340 | -€894 | -1.3% |
| Amounts payable after more than one year | 17 | €31,251 | €20,555 | -€10,697 | -34.2% |
| Financial debts | 170/4 | €31,251 | €20,555 | -€10,697 | -34.2% |
| Amounts payable within one year | 42/48 | €33,955 | €44,785 | +€10,830 | +31.9% |
| Current portion of amounts payable after more than one year | 42 | €9,499 | €9,699 | +€200 | +2.1% |
| Financial debts | 43 | €2,944 | €939 | -€2,005 | -68.1% |
| Credit institutions | 430/8 | €2,944 | €939 | -€2,005 | -68.1% |
| Trade debts | 44 | €1,081 | - | -€1,081 | |
| Suppliers | 440/4 | €1,081 | - | -€1,081 | |
| Taxes, remuneration and social security | 45 | €15,044 | €33,655 | +€18,611 | +124% |
| Taxes | 450/3 | €15,044 | €33,655 | +€18,611 | +124% |
| Other amounts payable | 47/48 | €5,387 | €493 | -€4,894 | -90.9% |
| Accrued charges and deferred income | 492/3 | €1,027 | - | -€1,027 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,255 | €10,712 | +€9,457 | +754% |
| Other operating charges | 640/8 | €709 | €1,173 | +€464 | +65.4% |
| Gross operating margin | 9900 | €29,284 | €93,417 | +€64,133 | +219% |
| Operating profit (loss) | 9901 | €27,319 | €81,531 | +€54,212 | +198% |
| Financial income | 75/76B | €2 | €4 | +€3 | +187% |
| Recurring financial income | 75 | €2 | €4 | +€3 | +187% |
| Financial charges | 65/66B | €566 | €1,606 | +€1,040 | +184% |
| Recurring financial charges | 65 | €566 | €1,606 | +€1,040 | +184% |
| Profit (loss) for the period before taxes | 9903 | €26,755 | €79,929 | +€53,174 | +199% |
| Income taxes | 67/77 | €7,949 | €24,387 | +€16,438 | +207% |
| Profit (loss) for the period | 9904 | €18,806 | €55,542 | +€36,736 | +195% |
| Profit (loss) for the period to be appropriated | 9905 | €18,806 | €55,542 | +€36,736 | +195% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.