JACBAND 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.
JACBAND CONSULTING
Largest movements
- Cash -€59,769
down €59,769 (-14.0%), from €426,909 to €367,140
mainly Receivables within one year (-€54,446) and Tax, wage and social debts (-€28,501)
- Receivables within one year +€54,446
up €54,446 (+470%), from €11,584 to €66,029
of which Other amounts receivable: +€45,475
- Receivables after one year +€23,211
up €23,211 (+22.5%), from €103,179 to €126,390
- Profit (loss) carried forward +€50,456
up €50,456 (+9.9%), from €507,708 to €558,164
- Tax, wage and social debts -€28,501
down €28,501 (-86.2%), from €33,076 to €4,575
- Gross operating margin -€119,822
down €119,822 (-66.1%), from €181,378 to €61,556
- Taxes -€27,652
down €27,652 (-67.4%), from €40,998 to €13,346
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 | €545,818 | €565,949 | +€20,132 | +3.7% |
| Fixed assets | 21/28 | €1,758 | €2,315 | +€557 | +31.7% |
| Tangible fixed assets | 22/27 | €1,758 | €2,315 | +€557 | +31.7% |
| Furniture and vehicles | 24 | €1,758 | €2,315 | +€557 | +31.7% |
| Current assets | 29/58 | €544,059 | €563,634 | +€19,575 | +3.6% |
| Amounts receivable after more than one year | 29 | €103,179 | €126,390 | +€23,211 | +22.5% |
| Other amounts receivable | 291 | €103,179 | €126,390 | +€23,211 | +22.5% |
| Amounts receivable within one year | 40/41 | €11,584 | €66,029 | +€54,446 | +470% |
| Trade receivables | 40 | €4,581 | €13,552 | +€8,971 | +196% |
| Other amounts receivable | 41 | €7,002 | €52,477 | +€45,475 | +649% |
| Cash at bank and in hand | 54/58 | €426,909 | €367,140 | -€59,769 | -14.0% |
| Deferred charges and accrued income | 490/1 | €2,387 | €4,074 | +€1,687 | +70.7% |
| Total equity and liabilities | 10/49 | €545,818 | €565,949 | +€20,132 | +3.7% |
| Equity | 10/15 | €510,708 | €561,164 | +€50,456 | +9.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €507,708 | €558,164 | +€50,456 | +9.9% |
| Amounts payable | 17/49 | €35,109 | €4,785 | -€30,324 | -86.4% |
| Amounts payable within one year | 42/48 | €35,109 | €4,785 | -€30,324 | -86.4% |
| Trade debts | 44 | €1,227 | €211 | -€1,016 | -82.8% |
| Suppliers | 440/4 | €1,227 | €211 | -€1,016 | -82.8% |
| Taxes, remuneration and social security | 45 | €33,076 | €4,575 | -€28,501 | -86.2% |
| Taxes | 450/3 | €33,076 | €4,575 | -€28,501 | -86.2% |
| Other amounts payable | 47/48 | €806 | - | -€806 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,299 | €1,007 | -€1,291 | -56.2% |
| Other operating charges | 640/8 | €267 | €144 | -€123 | -46.0% |
| Gross operating margin | 9900 | €181,378 | €61,556 | -€119,822 | -66.1% |
| Operating profit (loss) | 9901 | €178,813 | €60,405 | -€118,408 | -66.2% |
| Financial income | 75/76B | €2,369 | €3,504 | +€1,135 | +47.9% |
| Recurring financial income | 75 | €2,369 | €3,504 | +€1,135 | +47.9% |
| Financial charges | 65/66B | €131 | €150 | +€19 | +14.4% |
| Recurring financial charges | 65 | €131 | €150 | +€19 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €181,051 | €63,759 | -€117,292 | -64.8% |
| Income taxes | 67/77 | €40,998 | €13,346 | -€27,652 | -67.4% |
| Profit (loss) for the period | 9904 | €140,053 | €50,413 | -€89,640 | -64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €140,053 | €50,413 | -€89,640 | -64.0% |
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 22 October 2026 via checked.be.