JB Consulting: 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 Consulting
Largest movements
- Receivables within one year -€38,517
down €38,517 (-44.6%), from €86,349 to €47,833
of which Other amounts receivable: -€25,346
- Cash -€11,163
down €11,163 (-18.2%), from €61,305 to €50,142
mainly Other debts (-€68,717) and Tax, wage and social debts (-€11,284)
- Other debts -€68,717
down €68,717 (-100.0%), from €68,717 to €0
- Profit (loss) carried forward +€39,868
up €39,868 (+72.7%), from €54,860 to €94,728
- Tax, wage and social debts -€11,284
down €11,284 (-53.3%), from €21,169 to €9,884
of which Taxes: -€11,485
- Trade debts -€11,083
down €11,083 (-87.5%), from €12,661 to €1,578
- Gross operating margin -€63,387
down €63,387 (-38.9%), from €162,952 to €99,565
- Taxes -€17,201
down €17,201 (-52.4%), from €32,819 to €15,618
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 | €159,406 | €108,190 | -€51,216 | -32.1% |
| Fixed assets | 21/28 | €8,546 | €7,938 | -€609 | -7.1% |
| Tangible fixed assets | 22/27 | €8,546 | €7,938 | -€609 | -7.1% |
| Plant, machinery and equipment | 23 | €7,685 | €6,843 | -€842 | -11.0% |
| Furniture and vehicles | 24 | €861 | €1,095 | +€234 | +27.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €150,860 | €100,252 | -€50,607 | -33.5% |
| Amounts receivable within one year | 40/41 | €86,349 | €47,833 | -€38,517 | -44.6% |
| Trade receivables | 40 | €13,171 | €0 | -€13,171 | -100.0% |
| Other amounts receivable | 41 | €73,178 | €47,833 | -€25,346 | -34.6% |
| Cash at bank and in hand | 54/58 | €61,305 | €50,142 | -€11,163 | -18.2% |
| Deferred charges and accrued income | 490/1 | €3,205 | €2,277 | -€928 | -28.9% |
| Total equity and liabilities | 10/49 | €159,406 | €108,190 | -€51,216 | -32.1% |
| Equity | 10/15 | €56,860 | €96,728 | +€39,868 | +70.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,860 | €94,728 | +€39,868 | +72.7% |
| Amounts payable | 17/49 | €102,546 | €11,463 | -€91,083 | -88.8% |
| Amounts payable within one year | 42/48 | €102,546 | €11,463 | -€91,083 | -88.8% |
| Trade debts | 44 | €12,661 | €1,578 | -€11,083 | -87.5% |
| Suppliers | 440/4 | €12,661 | €1,578 | -€11,083 | -87.5% |
| Taxes, remuneration and social security | 45 | €21,169 | €9,884 | -€11,284 | -53.3% |
| Taxes | 450/3 | €13,997 | €2,512 | -€11,485 | -82.1% |
| Remuneration and social security | 454/9 | €7,172 | €7,373 | +€201 | +2.8% |
| Other amounts payable | 47/48 | €68,717 | €0 | -€68,717 | -100.0% |
| Remuneration, social security and pensions | 62 | €42,106 | €42,882 | +€776 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €697 | €1,369 | +€672 | +96.3% |
| Other operating charges | 640/8 | €307 | €263 | -€44 | -14.2% |
| Non-recurring operating charges | 66A | €1,046 | €0 | -€1,046 | -100.0% |
| Gross operating margin | 9900 | €162,952 | €99,565 | -€63,387 | -38.9% |
| Operating profit (loss) | 9901 | €118,795 | €55,051 | -€63,744 | -53.7% |
| Financial income | 75/76B | €0 | €492 | +€491 | +114220.9% |
| Recurring financial income | 75 | €0 | €492 | +€491 | +114220.9% |
| Financial charges | 65/66B | €81 | €56 | -€25 | -30.9% |
| Recurring financial charges | 65 | €81 | €56 | -€25 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €118,715 | €55,486 | -€63,228 | -53.3% |
| Income taxes | 67/77 | €32,819 | €15,618 | -€17,201 | -52.4% |
| Profit (loss) for the period | 9904 | €85,896 | €39,868 | -€46,028 | -53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €85,896 | €39,868 | -€46,028 | -53.6% |
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 8 October 2026 via checked.be.