JB Consultancy: 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 Consultancy
Largest movements
- Receivables within one year +€43,846
up €43,846 (+79.1%), from €55,418 to €99,264
of which Other amounts receivable: +€52,074
- Current investments -€36,490
down €36,490 (-67.5%), from €54,070 to €17,580
- Tangible fixed assets -€12,581
down €12,581 (-57.0%), from €22,076 to €9,495
- Cash -€4,953
down €4,953 (-28.7%), from €17,288 to €12,335
mainly Contributions, distributions and other (-€60,393) and Receivables within one year (-€43,846)
- Reserves -€47,813
down €47,813 (-57.0%), from €83,841 to €36,028
- Other debts +€42,601
up €42,601 (+426.6%), from €9,987 to €52,589
- Debts after one year -€7,619
down €7,619 (-100.0%), from €7,619 to €0
- Trade debts +€3,233
up €3,233 (+72.9%), from €4,435 to €7,668
- Gross operating margin +€5,363
up €5,363 (+17.0%), from €31,519 to €36,882
- Financial income -€2,018
down €2,018 (-80.5%), from €2,507 to €489
- Other operating charges +€1,232
up €1,232 (+52.4%), from €2,352 to €3,585
- Depreciation -€394
down €394 (-3.0%), from €12,975 to €12,581
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 | €151,490 | €141,660 | -€9,830 | -6.5% |
| Fixed assets | 21/28 | €22,076 | €9,495 | -€12,581 | -57.0% |
| Tangible fixed assets | 22/27 | €22,076 | €9,495 | -€12,581 | -57.0% |
| Furniture and vehicles | 24 | €22,076 | €9,495 | -€12,581 | -57.0% |
| Current assets | 29/58 | €129,414 | €132,165 | +€2,751 | +2.1% |
| Amounts receivable within one year | 40/41 | €55,418 | €99,264 | +€43,846 | +79.1% |
| Trade receivables | 40 | €55,418 | €47,190 | -€8,228 | -14.8% |
| Other amounts receivable | 41 | €0 | €52,074 | +€52,074 | |
| Current investments | 50/53 | €54,070 | €17,580 | -€36,490 | -67.5% |
| Cash at bank and in hand | 54/58 | €17,288 | €12,335 | -€4,953 | -28.7% |
| Deferred charges and accrued income | 490/1 | €2,638 | €2,986 | +€349 | +13.2% |
| Total equity and liabilities | 10/49 | €151,490 | €141,660 | -€9,830 | -6.5% |
| Equity | 10/15 | €102,441 | €54,628 | -€47,813 | -46.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €83,841 | €36,028 | -€47,813 | -57.0% |
| Distributable reserves | 133 | €83,841 | €36,028 | -€47,813 | -57.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €49,049 | €87,032 | +€37,983 | +77.4% |
| Amounts payable after more than one year | 17 | €7,619 | €0 | -€7,619 | -100.0% |
| Financial debts | 170/4 | €7,619 | €0 | -€7,619 | -100.0% |
| Amounts payable within one year | 42/48 | €41,429 | €87,032 | +€45,602 | +110.1% |
| Current portion of amounts payable after more than one year | 42 | €9,036 | €7,619 | -€1,416 | -15.7% |
| Trade debts | 44 | €4,435 | €7,668 | +€3,233 | +72.9% |
| Suppliers | 440/4 | €4,435 | €7,668 | +€3,233 | +72.9% |
| Taxes, remuneration and social security | 45 | €17,971 | €19,156 | +€1,185 | +6.6% |
| Taxes | 450/3 | €14,942 | €13,067 | -€1,876 | -12.6% |
| Remuneration and social security | 454/9 | €3,029 | €6,089 | +€3,060 | +101.0% |
| Other amounts payable | 47/48 | €9,987 | €52,589 | +€42,601 | +426.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,975 | €12,581 | -€394 | -3.0% |
| Other operating charges | 640/8 | €2,352 | €3,585 | +€1,232 | +52.4% |
| Gross operating margin | 9900 | €31,519 | €36,882 | +€5,363 | +17.0% |
| Operating profit (loss) | 9901 | €16,192 | €20,716 | +€4,524 | +27.9% |
| Financial income | 75/76B | €2,507 | €489 | -€2,018 | -80.5% |
| Recurring financial income | 75 | €2,507 | €489 | -€2,018 | -80.5% |
| Financial charges | 65/66B | €408 | €724 | +€316 | +77.4% |
| Recurring financial charges | 65 | €408 | €724 | +€316 | +77.4% |
| Profit (loss) for the period before taxes | 9903 | €18,290 | €20,481 | +€2,191 | +12.0% |
| Income taxes | 67/77 | €7,737 | €7,900 | +€164 | +2.1% |
| Profit (loss) for the period | 9904 | €10,554 | €12,581 | +€2,027 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,554 | €12,581 | +€2,027 | +19.2% |
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 9 October 2026 via checked.be.