JB CONSULT: 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.
JB CONSULT
Largest movements
- Cash +€23,743
up €23,743 (+16.0%), from €148,027 to €171,770
mainly Net result for the year (+€52,318) and Other debts (+€39,711)
- Tangible fixed assets -€16,265
down €16,265 (-44.1%), from €36,883 to €20,617
- Current investments +€15,000
up €15,000 (+34.2%), from €43,895 to €58,895
- Other debts +€39,711
up €39,711 (+118%), from €33,649 to €73,361
- Reserves -€14,390
down €14,390 (-7.7%), from €186,498 to €172,108
- Tax, wage and social debts -€3,109
down €3,109 (-59.1%), from €5,264 to €2,155
- Gross operating margin +€19,742
up €19,742 (+33.8%), from €58,491 to €78,233
- Financial income +€7,283
up €7,283 (+317%), from €2,296 to €9,579
- Taxes +€5,841
up €5,841 (+50.9%), from €11,468 to €17,309
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 | €247,975 | €270,732 | +€22,757 | +9.2% |
| Fixed assets | 21/28 | €36,883 | €20,617 | -€16,265 | -44.1% |
| Tangible fixed assets | 22/27 | €36,883 | €20,617 | -€16,265 | -44.1% |
| Furniture and vehicles | 24 | €36,883 | €20,617 | -€16,265 | -44.1% |
| Current assets | 29/58 | €211,093 | €250,115 | +€39,022 | +18.5% |
| Amounts receivable within one year | 40/41 | €17,198 | €17,423 | +€225 | +1.3% |
| Trade receivables | 40 | €17,198 | €17,078 | -€120 | -0.7% |
| Other amounts receivable | 41 | - | €345 | +€345 | |
| Current investments | 50/53 | €43,895 | €58,895 | +€15,000 | +34.2% |
| Cash at bank and in hand | 54/58 | €148,027 | €171,770 | +€23,743 | +16.0% |
| Deferred charges and accrued income | 490/1 | €1,973 | €2,027 | +€54 | +2.7% |
| Total equity and liabilities | 10/49 | €247,975 | €270,732 | +€22,757 | +9.2% |
| Equity | 10/15 | €206,950 | €192,560 | -€14,390 | -7.0% |
| Contributions | 10/11 | €20,452 | €20,452 | = | 0.0% |
| Reserves | 13 | €186,498 | €172,108 | -€14,390 | -7.7% |
| Distributable reserves | 133 | €186,498 | €172,108 | -€14,390 | -7.7% |
| Amounts payable | 17/49 | €41,025 | €78,172 | +€37,147 | +90.5% |
| Amounts payable within one year | 42/48 | €41,025 | €78,172 | +€37,147 | +90.5% |
| Trade debts | 44 | €2,112 | €2,656 | +€545 | +25.8% |
| Suppliers | 440/4 | €2,112 | €2,656 | +€545 | +25.8% |
| Taxes, remuneration and social security | 45 | €5,264 | €2,155 | -€3,109 | -59.1% |
| Taxes | 450/3 | €5,264 | €2,155 | -€3,109 | -59.1% |
| Other amounts payable | 47/48 | €33,649 | €73,361 | +€39,711 | +118% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,813 | €16,885 | +€72 | +0.4% |
| Other operating charges | 640/8 | €486 | €405 | -€81 | -16.7% |
| Gross operating margin | 9900 | €58,491 | €78,233 | +€19,742 | +33.8% |
| Operating profit (loss) | 9901 | €41,192 | €60,943 | +€19,751 | +47.9% |
| Financial income | 75/76B | €2,296 | €9,579 | +€7,283 | +317% |
| Recurring financial income | 75 | €2,296 | €9,579 | +€7,283 | +317% |
| Financial charges | 65/66B | €899 | €895 | -€4 | -0.4% |
| Recurring financial charges | 65 | €899 | €895 | -€4 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €42,589 | €69,627 | +€27,038 | +63.5% |
| Income taxes | 67/77 | €11,468 | €17,309 | +€5,841 | +50.9% |
| Profit (loss) for the period | 9904 | €31,121 | €52,318 | +€21,197 | +68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,121 | €52,318 | +€21,197 | +68.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.