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
- Receivables within one year +€15,162
up €15,162 (+33.3%), from €45,508 to €60,670
of which Trade receivables: +€14,550
- Tangible fixed assets +€10,677
up €10,677 (+3.8%), from €281,252 to €291,929
of which Other tangible fixed assets: +€31,713
- Reserves -€131,406
down €131,406 (-49.5%), from €265,728 to €134,322
- Debts after one year +€127,820
up €127,820 (+23.9%), from €535,396 to €663,216
of which Other amounts payable: +€170,000
- Tax, wage and social debts +€31,648
up €31,648 (+327%), from €9,689 to €41,337
- Other debts +€12,648
up €12,648 (+24.3%), from €52,115 to €64,763
- Gross operating margin +€7,746
up €7,746 (+5.9%), from €130,867 to €138,613
- Depreciation -€5,638
down €5,638 (-20.3%), from €27,776 to €22,138
- Other operating charges -€2,129
down €2,129 (-22.5%), from €9,442 to €7,314
- Taxes +€2,108
up €2,108 (+9.7%), from €21,814 to €23,921
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 | €1,002,676 | €1,029,569 | +€26,894 | +2.7% |
| Fixed assets | 21/28 | €857,555 | €868,232 | +€10,677 | +1.2% |
| Tangible fixed assets | 22/27 | €281,252 | €291,929 | +€10,677 | +3.8% |
| Land and buildings | 22 | €253,862 | €239,716 | -€14,146 | -5.6% |
| Furniture and vehicles | 24 | €6,889 | €0 | -€6,889 | -100% |
| Other tangible fixed assets | 26 | €20,500 | €52,213 | +€31,713 | +155% |
| Financial fixed assets | 28 | €576,303 | €576,303 | = | 0.0% |
| Current assets | 29/58 | €145,121 | €161,337 | +€16,216 | +11.2% |
| Amounts receivable after more than one year | 29 | €20,375 | €12,193 | -€8,182 | -40.2% |
| Other amounts receivable | 291 | €20,375 | €12,193 | -€8,182 | -40.2% |
| Amounts receivable within one year | 40/41 | €45,508 | €60,670 | +€15,162 | +33.3% |
| Trade receivables | 40 | €25,340 | €39,890 | +€14,550 | +57.4% |
| Other amounts receivable | 41 | €20,168 | €20,780 | +€612 | +3.0% |
| Cash at bank and in hand | 54/58 | €78,965 | €88,474 | +€9,509 | +12.0% |
| Deferred charges and accrued income | 490/1 | €274 | €0 | -€274 | -100% |
| Total equity and liabilities | 10/49 | €1,002,676 | €1,029,569 | +€26,894 | +2.7% |
| Equity | 10/15 | €284,328 | €152,922 | -€131,406 | -46.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €265,728 | €134,322 | -€131,406 | -49.5% |
| Distributable reserves | 133 | €265,728 | €134,322 | -€131,406 | -49.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €718,347 | €876,647 | +€158,300 | +22.0% |
| Amounts payable after more than one year | 17 | €535,396 | €663,216 | +€127,820 | +23.9% |
| Financial debts | 170/4 | €360,396 | €318,216 | -€42,180 | -11.7% |
| Other amounts payable | 178/9 | €175,000 | €345,000 | +€170,000 | +97.1% |
| Amounts payable within one year | 42/48 | €159,791 | €189,650 | +€29,859 | +18.7% |
| Current portion of amounts payable after more than one year | 42 | €86,999 | €77,544 | -€9,455 | -10.9% |
| Financial debts | 43 | €6,393 | €2,808 | -€3,586 | -56.1% |
| Credit institutions | 430/8 | €6,393 | €2,808 | -€3,586 | -56.1% |
| Trade debts | 44 | €4,595 | €3,198 | -€1,396 | -30.4% |
| Suppliers | 440/4 | €4,595 | €3,198 | -€1,396 | -30.4% |
| Taxes, remuneration and social security | 45 | €9,689 | €41,337 | +€31,648 | +327% |
| Taxes | 450/3 | €9,689 | €41,337 | +€31,648 | +327% |
| Other amounts payable | 47/48 | €52,115 | €64,763 | +€12,648 | +24.3% |
| Accrued charges and deferred income | 492/3 | €23,160 | €23,781 | +€621 | +2.7% |
| Non-recurring operating income | 76A | €943 | €7,785 | +€6,842 | +726% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,776 | €22,138 | -€5,638 | -20.3% |
| Other operating charges | 640/8 | €9,442 | €7,314 | -€2,129 | -22.5% |
| Gross operating margin | 9900 | €130,867 | €138,613 | +€7,746 | +5.9% |
| Operating profit (loss) | 9901 | €93,649 | €109,162 | +€15,513 | +16.6% |
| Financial income | 75/76B | €5,075 | €4,243 | -€832 | -16.4% |
| Recurring financial income | 75 | €5,075 | €4,243 | -€832 | -16.4% |
| Financial charges | 65/66B | €21,219 | €20,890 | -€329 | -1.6% |
| Recurring financial charges | 65 | €21,219 | €20,890 | -€329 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €77,505 | €92,515 | +€15,010 | +19.4% |
| Income taxes | 67/77 | €21,814 | €23,921 | +€2,108 | +9.7% |
| Profit (loss) for the period | 9904 | €55,691 | €68,594 | +€12,903 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,691 | €68,594 | +€12,903 | +23.2% |
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 13 October 2026 via checked.be.