JABS 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.
JABS CONSULTING
Largest movements
- Receivables within one year +€68,044
up €68,044 (+77.8%), from €87,410 to €155,453
of which Other amounts receivable: +€40,908
- Cash +€10,233
up €10,233 (+28.6%), from €35,809 to €46,043
mainly Net result for the year (+€79,075) and Depreciation (+€11,906)
- Tangible fixed assets -€5,385
down €5,385 (-10.5%), from €51,149 to €45,764
of which Furniture and vehicles: -€11,692
- Profit (loss) carried forward +€79,075
up €79,075 (+69.0%), from €114,553 to €193,629
- Debts after one year -€5,200
down €5,200 (-13.4%), from €38,931 to €33,731
- Gross operating margin +€52,454
up €52,454 (+69.8%), from €75,197 to €127,651
- Taxes +€8,618
up €8,618 (+60.3%), from €14,300 to €22,918
- Financial charges +€2,625
up €2,625 (+91.9%), from €2,855 to €5,481
- Other operating charges +€1,916
up €1,916 (+173%), from €1,105 to €3,022
- Financial income +€1,397
up €1,397 (+41.0%), from €3,409 to €4,806
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.
Derived cash bridge
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 | €175,665 | €248,597 | +€72,933 | +41.5% |
| Fixed assets | 21/28 | €51,149 | €45,764 | -€5,385 | -10.5% |
| Tangible fixed assets | 22/27 | €51,149 | €45,764 | -€5,385 | -10.5% |
| Furniture and vehicles | 24 | €42,370 | €30,678 | -€11,692 | -27.6% |
| Other tangible fixed assets | 26 | €8,778 | €15,086 | +€6,307 | +71.9% |
| Current assets | 29/58 | €124,516 | €202,834 | +€78,318 | +62.9% |
| Amounts receivable within one year | 40/41 | €87,410 | €155,453 | +€68,044 | +77.8% |
| Trade receivables | 40 | €15,931 | €43,067 | +€27,136 | +170% |
| Other amounts receivable | 41 | €71,479 | €112,387 | +€40,908 | +57.2% |
| Cash at bank and in hand | 54/58 | €35,809 | €46,043 | +€10,233 | +28.6% |
| Deferred charges and accrued income | 490/1 | €1,297 | €1,337 | +€41 | +3.1% |
| Total equity and liabilities | 10/49 | €175,665 | €248,597 | +€72,933 | +41.5% |
| Equity | 10/15 | €115,553 | €194,629 | +€79,075 | +68.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,553 | €193,629 | +€79,075 | +69.0% |
| Amounts payable | 17/49 | €60,111 | €53,969 | -€6,143 | -10.2% |
| Amounts payable after more than one year | 17 | €38,931 | €33,731 | -€5,200 | -13.4% |
| Financial debts | 170/4 | €38,931 | €33,731 | -€5,200 | -13.4% |
| Amounts payable within one year | 42/48 | €20,781 | €20,171 | -€610 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €4,916 | €5,200 | +€285 | +5.8% |
| Trade debts | 44 | €4,137 | €5,734 | +€1,597 | +38.6% |
| Suppliers | 440/4 | €4,137 | €5,734 | +€1,597 | +38.6% |
| Taxes, remuneration and social security | 45 | €10,869 | €9,236 | -€1,633 | -15.0% |
| Taxes | 450/3 | €10,869 | €9,236 | -€1,633 | -15.0% |
| Other amounts payable | 47/48 | €859 | €0 | -€859 | -100% |
| Accrued charges and deferred income | 492/3 | €399 | €67 | -€332 | -83.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,525 | €11,906 | -€619 | -4.9% |
| Other operating charges | 640/8 | €1,105 | €3,022 | +€1,916 | +173% |
| Non-recurring operating charges | 66A | €1,443 | €10,056 | +€8,613 | +597% |
| Gross operating margin | 9900 | €75,197 | €127,651 | +€52,454 | +69.8% |
| Operating profit (loss) | 9901 | €60,124 | €102,668 | +€42,543 | +70.8% |
| Financial income | 75/76B | €3,409 | €4,806 | +€1,397 | +41.0% |
| Recurring financial income | 75 | €3,409 | €4,806 | +€1,397 | +41.0% |
| Financial charges | 65/66B | €2,855 | €5,481 | +€2,625 | +91.9% |
| Recurring financial charges | 65 | €2,855 | €5,481 | +€2,625 | +91.9% |
| Profit (loss) for the period before taxes | 9903 | €60,678 | €101,993 | +€41,315 | +68.1% |
| Income taxes | 67/77 | €14,300 | €22,918 | +€8,618 | +60.3% |
| Profit (loss) for the period | 9904 | €46,378 | €79,075 | +€32,698 | +70.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,378 | €79,075 | +€32,698 | +70.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.