Jaybird Consult: 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.
Jaybird Consult
Largest movements
- Cash -€27,823
down €27,823 (-98.1%), from €28,366 to €543
mainly Other debts (-€29,000) and Contributions, distributions and other (-€22,341)
- Receivables within one year -€25,654
down €25,654 (-46.1%), from €55,607 to €29,953
of which Other amounts receivable: -€23,252
- Tangible fixed assets -€9,669
down €9,669 (-41.9%), from €23,083 to €13,414
of which Furniture and vehicles: -€7,808
- Deferred charges and accrued income -€4,033
down €4,033 (-98.1%), from €4,111 to €78
- Profit (loss) carried forward -€35,723
down €35,723 (-61.9%), from €57,744 to €22,021
- Other debts -€29,000
down €29,000 (-64.4%), from €45,000 to €16,000
- Trade debts -€3,192
down €3,192 (-70.6%), from €4,522 to €1,330
- Advances received +€1,419
new in 2025: €1,419
- Gross operating margin -€24,886
down €24,886, from €10,875 to -€14,011
- Financial income +€6,238
up €6,238 (+483.2%), from €1,291 to €7,528
of which Non-recurring financial income: +€7,527
- Depreciation -€5,049
down €5,049 (-45.5%), from €11,095 to €6,046
- Taxes +€4,263
up €4,263, from -€3,961 to €302
- Financial charges -€1,954
down €1,954 (-91.3%), from €2,140 to €186
of which Non-recurring financial charges: -€1,884
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 | €112,167 | €44,987 | -€67,179 | -59.9% |
| Fixed assets | 21/28 | €24,083 | €14,414 | -€9,669 | -40.2% |
| Tangible fixed assets | 22/27 | €23,083 | €13,414 | -€9,669 | -41.9% |
| Plant, machinery and equipment | 23 | €6,425 | €4,564 | -€1,861 | -29.0% |
| Furniture and vehicles | 24 | €16,658 | €8,850 | -€7,808 | -46.9% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €88,084 | €30,574 | -€57,510 | -65.3% |
| Amounts receivable within one year | 40/41 | €55,607 | €29,953 | -€25,654 | -46.1% |
| Trade receivables | 40 | €6,794 | €4,393 | -€2,402 | -35.3% |
| Other amounts receivable | 41 | €48,812 | €25,560 | -€23,252 | -47.6% |
| Cash at bank and in hand | 54/58 | €28,366 | €543 | -€27,823 | -98.1% |
| Deferred charges and accrued income | 490/1 | €4,111 | €78 | -€4,033 | -98.1% |
| Total equity and liabilities | 10/49 | €112,167 | €44,987 | -€67,179 | -59.9% |
| Equity | 10/15 | €60,744 | €25,021 | -€35,723 | -58.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,744 | €22,021 | -€35,723 | -61.9% |
| Amounts payable | 17/49 | €51,423 | €19,966 | -€31,456 | -61.2% |
| Amounts payable within one year | 42/48 | €51,423 | €19,966 | -€31,456 | -61.2% |
| Trade debts | 44 | €4,522 | €1,330 | -€3,192 | -70.6% |
| Suppliers | 440/4 | €4,522 | €1,330 | -€3,192 | -70.6% |
| Advances received on contracts in progress | 46 | - | €1,419 | +€1,419 | |
| Taxes, remuneration and social security | 45 | €1,901 | €1,218 | -€683 | -35.9% |
| Taxes | 450/3 | €1,901 | €1,218 | -€683 | -35.9% |
| Other amounts payable | 47/48 | €45,000 | €16,000 | -€29,000 | -64.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,095 | €6,046 | -€5,049 | -45.5% |
| Other operating charges | 640/8 | €1,051 | €366 | -€685 | -65.2% |
| Gross operating margin | 9900 | €10,875 | -€14,011 | -€24,886 | |
| Operating profit (loss) | 9901 | -€1,271 | -€20,422 | -€19,152 | -1507.4% |
| Financial income | 75/76B | €1,291 | €7,528 | +€6,238 | +483.2% |
| Recurring financial income | 75 | €1,291 | €1 | -€1,290 | -99.9% |
| Non-recurring financial income | 76B | - | €7,527 | +€7,527 | |
| Financial charges | 65/66B | €2,140 | €186 | -€1,954 | -91.3% |
| Recurring financial charges | 65 | €256 | €186 | -€70 | -27.3% |
| Non-recurring financial charges | 66B | €1,884 | - | -€1,884 | |
| Profit (loss) for the period before taxes | 9903 | -€2,119 | -€13,080 | -€10,960 | -517.1% |
| Income taxes | 67/77 | -€3,961 | €302 | +€4,263 | |
| Profit (loss) for the period | 9904 | €1,842 | -€13,382 | -€15,224 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,842 | -€13,382 | -€15,224 |
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 7 October 2026 via checked.be.