JB-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.
JB-Consult
Largest movements
- Receivables within one year -€3,499
down €3,499 (-28.6%), from €12,245 to €8,746
of which Trade receivables: -€8,182
- Cash -€1,115
down €1,115 (-15.4%), from €7,235 to €6,120
mainly Other debts (-€8,236) and Net result for the year (-€4,248)
- Tangible fixed assets -€591
down €591 (-42.2%), from €1,399 to €808
- Other debts -€8,236
down €8,236 (-100.0%), from €8,236 to €0
- Trade debts +€5,170
up €5,170 (+39.6%), from €13,057 to €18,227
- Profit (loss) carried forward -€4,248
down €4,248 (-30.5%), from -€13,951 to -€18,199
- Tax, wage and social debts +€2,725
up €2,725 (+43.2%), from €6,304 to €9,029
of which Taxes: +€3,425
- Debts after one year -€694
down €694 (-69.5%), from €997 to €304
- Gross operating margin -€37,952
down €37,952, from €36,373 to -€1,579
- Other operating charges +€663
up €663 (+135.6%), from €489 to €1,152
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 | €21,227 | €15,991 | -€5,236 | -24.7% |
| Fixed assets | 21/28 | €1,399 | €808 | -€591 | -42.2% |
| Tangible fixed assets | 22/27 | €1,399 | €808 | -€591 | -42.2% |
| Furniture and vehicles | 24 | €1,399 | €808 | -€591 | -42.2% |
| Current assets | 29/58 | €19,828 | €15,182 | -€4,645 | -23.4% |
| Amounts receivable within one year | 40/41 | €12,245 | €8,746 | -€3,499 | -28.6% |
| Trade receivables | 40 | €12,229 | €4,047 | -€8,182 | -66.9% |
| Other amounts receivable | 41 | €16 | €4,699 | +€4,683 | +29694.2% |
| Cash at bank and in hand | 54/58 | €7,235 | €6,120 | -€1,115 | -15.4% |
| Deferred charges and accrued income | 490/1 | €348 | €317 | -€31 | -9.0% |
| Total equity and liabilities | 10/49 | €21,227 | €15,991 | -€5,236 | -24.7% |
| Equity | 10/15 | -€9,951 | -€14,199 | -€4,248 | -42.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,951 | -€18,199 | -€4,248 | -30.5% |
| Amounts payable | 17/49 | €31,178 | €30,190 | -€988 | -3.2% |
| Amounts payable after more than one year | 17 | €997 | €304 | -€694 | -69.5% |
| Financial debts | 170/4 | €997 | €304 | -€694 | -69.5% |
| Amounts payable within one year | 42/48 | €30,181 | €29,886 | -€294 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €647 | €694 | +€47 | +7.3% |
| Trade debts | 44 | €13,057 | €18,227 | +€5,170 | +39.6% |
| Suppliers | 440/4 | €13,057 | €18,227 | +€5,170 | +39.6% |
| Advances received on contracts in progress | 46 | €1,936 | €1,936 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,304 | €9,029 | +€2,725 | +43.2% |
| Taxes | 450/3 | €5,604 | €9,029 | +€3,425 | +61.1% |
| Remuneration and social security | 454/9 | €700 | €0 | -€700 | -100.0% |
| Other amounts payable | 47/48 | €8,236 | €0 | -€8,236 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €373 | €591 | +€218 | +58.4% |
| Other operating charges | 640/8 | €489 | €1,152 | +€663 | +135.6% |
| Gross operating margin | 9900 | €36,373 | -€1,579 | -€37,952 | |
| Operating profit (loss) | 9901 | €35,511 | -€3,322 | -€38,833 | |
| Financial income | 75/76B | €0 | €5 | +€5 | +48300.0% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +48300.0% |
| Financial charges | 65/66B | €1,005 | €790 | -€215 | -21.4% |
| Recurring financial charges | 65 | €1,005 | €790 | -€215 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €34,506 | -€4,107 | -€38,613 | |
| Income taxes | 67/77 | €333 | €141 | -€193 | -57.7% |
| Profit (loss) for the period | 9904 | €34,173 | -€4,248 | -€38,421 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,173 | -€4,248 | -€38,421 |
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 6 October 2026 via checked.be.