JABO CONSULT: what changed
What changed
JABO CONSULT
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€25,407
2024 · €37,604-€63,011
Equity
€217,253
2024 · €312,660-€95,407
Cash
€3,576
2024 · €6,438-€2,861
Balance sheet total
€266,616
2024 · €393,833-€127,217
Largest movements
Assets
- Receivables after one year -€66,900
no longer reported in 2025 (was €66,900)
of which Other amounts receivable: -€36,900
- Receivables within one year -€33,552
down €33,552 (-12.0%), from €279,894 to €246,342
of which Trade receivables: -€25,775
- Tangible fixed assets -€25,978
down €25,978 (-82.4%), from €31,535 to €5,557
Equity and liabilities
- Reserves -€95,407
down €95,407 (-31.8%), from €300,260 to €204,853
- Current portion of long-term debt -€14,250
down €14,250 (-63.7%), from €22,357 to €8,107
- Tax, wage and social debts -€10,740
down €10,740 (-27.2%), from €39,486 to €28,746
of which Taxes: -€17,103
- Debts after one year -€8,107
no longer reported in 2025 (was €8,107)
- Trade debts +€5,465
up €5,465 (+112%), from €4,863 to €10,328
Income statement
- Gross operating margin -€80,145
down €80,145, from €69,044 to -€11,101
- Taxes -€14,599
down €14,599 (-98.4%), from €14,840 to €241
- Financial income +€2,065
up €2,065 (+25.8%), from €7,997 to €10,062
- Depreciation -€1,721
down €1,721 (-7.6%), from €22,535 to €20,814
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
€37,604
Gross operating margin
-€80,145
Depreciation
+€1,721
Other operating charges
+€236
Other operating items
-€1,858
Financial income
+€2,065
Financial charges
+€371
Taxes
+€14,599
Result 2025
-€25,407
raises the resultlowers the resultnot broken down further in the accounts
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
+€87,666
Investment
+€5,163
Financing
-€95,690
Cash 2024
€6,438
From operations (derived)
+€87,666
Net result for the year
-€25,407
Depreciation
+€20,814
Receivables after one year
+€66,900
Receivables within one year
+€33,552
Deferred charges and accrued income
-€2,074
Trade debts
+€5,465
Tax, wage and social debts
-€10,740
Other debts
-€833
Accrued charges and deferred income
-€12
Investment (derived)
+€5,163
Investment in fixed assets (net)
+€5,163
Financing
-€95,690
Debts after one year
-€8,107
Current portion of long-term debt
-€14,250
Short-term financial debts
-€3,333
Contributions, distributions and other
-€70,000
Cash 2025
€3,576
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €393,833 | €266,616 | -€127,217 | -32.3% |
| Fixed assets | 21/28 | €31,535 | €5,557 | -€25,978 | -82.4% |
| Tangible fixed assets | 22/27 | €31,535 | €5,557 | -€25,978 | -82.4% |
| Furniture and vehicles | 24 | €31,535 | €5,557 | -€25,978 | -82.4% |
| Current assets | 29/58 | €362,298 | €261,059 | -€101,240 | -27.9% |
| Amounts receivable after more than one year | 29 | €66,900 | - | -€66,900 | |
| Trade receivables | 290 | €30,000 | - | -€30,000 | |
| Other amounts receivable | 291 | €36,900 | - | -€36,900 | |
| Amounts receivable within one year | 40/41 | €279,894 | €246,342 | -€33,552 | -12.0% |
| Trade receivables | 40 | €123,110 | €97,336 | -€25,775 | -20.9% |
| Other amounts receivable | 41 | €156,784 | €149,006 | -€7,778 | -5.0% |
| Cash at bank and in hand | 54/58 | €6,438 | €3,576 | -€2,861 | -44.4% |
| Deferred charges and accrued income | 490/1 | €9,067 | €11,140 | +€2,074 | +22.9% |
| Total equity and liabilities | 10/49 | €393,833 | €266,616 | -€127,217 | -32.3% |
| Equity | 10/15 | €312,660 | €217,253 | -€95,407 | -30.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €300,260 | €204,853 | -€95,407 | -31.8% |
| Distributable reserves | 133 | €300,260 | €204,853 | -€95,407 | -31.8% |
| Amounts payable | 17/49 | €81,173 | €49,362 | -€31,811 | -39.2% |
| Amounts payable after more than one year | 17 | €8,107 | - | -€8,107 | |
| Financial debts | 170/4 | €8,107 | - | -€8,107 | |
| Amounts payable within one year | 42/48 | €72,540 | €48,848 | -€23,692 | -32.7% |
| Current portion of amounts payable after more than one year | 42 | €22,357 | €8,107 | -€14,250 | -63.7% |
| Financial debts | 43 | €5,000 | €1,667 | -€3,333 | -66.7% |
| Credit institutions | 430/8 | €5,000 | €1,667 | -€3,333 | -66.7% |
| Trade debts | 44 | €4,863 | €10,328 | +€5,465 | +112% |
| Suppliers | 440/4 | €4,863 | €10,328 | +€5,465 | +112% |
| Taxes, remuneration and social security | 45 | €39,486 | €28,746 | -€10,740 | -27.2% |
| Taxes | 450/3 | €33,630 | €16,527 | -€17,103 | -50.9% |
| Remuneration and social security | 454/9 | €5,856 | €12,219 | +€6,363 | +109% |
| Other amounts payable | 47/48 | €833 | - | -€833 | |
| Accrued charges and deferred income | 492/3 | €527 | €514 | -€12 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,535 | €20,814 | -€1,721 | -7.6% |
| Other operating charges | 640/8 | €749 | €513 | -€236 | -31.5% |
| Non-recurring operating charges | 66A | - | €1,858 | +€1,858 | |
| Gross operating margin | 9900 | €69,044 | -€11,101 | -€80,145 | |
| Operating profit (loss) | 9901 | €45,760 | -€34,286 | -€80,045 | |
| Financial income | 75/76B | €7,997 | €10,062 | +€2,065 | +25.8% |
| Recurring financial income | 75 | €7,997 | €10,062 | +€2,065 | +25.8% |
| Financial charges | 65/66B | €1,313 | €942 | -€371 | -28.3% |
| Recurring financial charges | 65 | €1,313 | €942 | -€371 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €52,444 | -€25,165 | -€77,609 | |
| Income taxes | 67/77 | €14,840 | €241 | -€14,599 | -98.4% |
| Profit (loss) for the period | 9904 | €37,604 | -€25,407 | -€63,011 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,604 | -€25,407 | -€63,011 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.