JB CONSULTING: 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 CONSULTING
Largest movements
- Cash -€17,375
down €17,375 (-37.9%), from €45,855 to €28,480
mainly Other debts (-€30,586) and Debts after one year (-€19,601)
- Tangible fixed assets -€5,749
down €5,749 (-3.7%), from €155,855 to €150,106
of which Land and buildings: -€9,561
- Receivables within one year -€3,860
down €3,860 (-70.6%), from €5,468 to €1,608
of which Other amounts receivable: -€4,604
- Accrued charges and deferred income +€31,757
up €31,757 (+772%), from €4,116 to €35,873
- Other debts -€30,586
down €30,586 (-98.0%), from €31,201 to €615
- Debts after one year -€19,601
down €19,601 (-30.7%), from €63,827 to €44,226
- Current portion of long-term debt -€6,616
no longer reported in 2025 (was €6,616)
- Financial charges -€4,470
down €4,470 (-64.5%), from €6,926 to €2,456
- Gross operating margin +€2,320
up €2,320 (+19.1%), from €12,154 to €14,474
- Depreciation +€1,218
up €1,218 (+11.7%), from €10,385 to €11,603
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 | €207,178 | €180,194 | -€26,984 | -13.0% |
| Fixed assets | 21/28 | €155,855 | €150,106 | -€5,749 | -3.7% |
| Tangible fixed assets | 22/27 | €155,855 | €150,106 | -€5,749 | -3.7% |
| Land and buildings | 22 | €155,031 | €145,470 | -€9,561 | -6.2% |
| Furniture and vehicles | 24 | €235 | €712 | +€477 | +203% |
| Other tangible fixed assets | 26 | €589 | €3,924 | +€3,335 | +566% |
| Current assets | 29/58 | €51,323 | €30,088 | -€21,235 | -41.4% |
| Amounts receivable within one year | 40/41 | €5,468 | €1,608 | -€3,860 | -70.6% |
| Trade receivables | 40 | €398 | €1,142 | +€744 | +187% |
| Other amounts receivable | 41 | €5,070 | €466 | -€4,604 | -90.8% |
| Cash at bank and in hand | 54/58 | €45,855 | €28,480 | -€17,375 | -37.9% |
| Total equity and liabilities | 10/49 | €207,178 | €180,194 | -€26,984 | -13.0% |
| Equity | 10/15 | €101,363 | €99,480 | -€1,883 | -1.9% |
| Contributions | 10/11 | €135,036 | €135,036 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,673 | -€35,556 | -€1,883 | -5.6% |
| Amounts payable | 17/49 | €105,815 | €80,714 | -€25,101 | -23.7% |
| Amounts payable after more than one year | 17 | €63,827 | €44,226 | -€19,601 | -30.7% |
| Other amounts payable | 178/9 | €63,827 | €44,226 | -€19,601 | -30.7% |
| Amounts payable within one year | 42/48 | €37,872 | €615 | -€37,257 | -98.4% |
| Current portion of amounts payable after more than one year | 42 | €6,616 | - | -€6,616 | |
| Trade debts | 44 | €55 | €0 | -€55 | -100% |
| Suppliers | 440/4 | €55 | €0 | -€55 | -100% |
| Other amounts payable | 47/48 | €31,201 | €615 | -€30,586 | -98.0% |
| Accrued charges and deferred income | 492/3 | €4,116 | €35,873 | +€31,757 | +772% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,385 | €11,603 | +€1,218 | +11.7% |
| Other operating charges | 640/8 | €2,238 | €2,298 | +€60 | +2.7% |
| Gross operating margin | 9900 | €12,154 | €14,474 | +€2,320 | +19.1% |
| Operating profit (loss) | 9901 | -€469 | €573 | +€1,042 | |
| Financial charges | 65/66B | €6,926 | €2,456 | -€4,470 | -64.5% |
| Recurring financial charges | 65 | €6,926 | €2,456 | -€4,470 | -64.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,395 | -€1,883 | +€5,512 | +74.5% |
| Profit (loss) for the period | 9904 | -€7,395 | -€1,883 | +€5,512 | +74.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,395 | -€1,883 | +€5,512 | +74.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.