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
- Receivables within one year -€2,245
down €2,245 (-3.2%), from €71,106 to €68,861
- Tangible fixed assets -€2,196
no longer reported in 2025 (was €2,196)
- Reserves -€3,497
down €3,497 (-4.7%), from €74,031 to €70,534
- Depreciation -€6,645
no longer reported in 2025 (was €6,645)
- Gross operating margin +€1,312
up €1,312 (+52.1%), from -€2,517 to -€1,205
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 | €88,202 | €84,454 | -€3,748 | -4.2% |
| Fixed assets | 21/28 | €2,196 | €0 | -€2,196 | -100.0% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €2,196 | - | -€2,196 | |
| Furniture and vehicles | 24 | €2,196 | - | -€2,196 | |
| Current assets | 29/58 | €86,006 | €84,454 | -€1,552 | -1.8% |
| Amounts receivable within one year | 40/41 | €71,106 | €68,861 | -€2,245 | -3.2% |
| Other amounts receivable | 41 | €71,106 | €68,861 | -€2,245 | -3.2% |
| Cash at bank and in hand | 54/58 | €14,900 | €15,593 | +€693 | +4.7% |
| Total equity and liabilities | 10/49 | €88,202 | €84,454 | -€3,748 | -4.2% |
| Equity | 10/15 | €87,951 | €84,454 | -€3,497 | -4.0% |
| Contributions | 10/11 | €13,920 | €13,920 | = | 0.0% |
| Reserves | 13 | €74,031 | €70,534 | -€3,497 | -4.7% |
| Distributable reserves | 133 | €74,031 | €70,534 | -€3,497 | -4.7% |
| Amounts payable | 17/49 | €251 | - | -€251 | |
| Amounts payable within one year | 42/48 | €251 | - | -€251 | |
| Other amounts payable | 47/48 | €251 | - | -€251 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,645 | - | -€6,645 | |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.1% |
| Non-recurring operating charges | 66A | - | €2,196 | +€2,196 | |
| Gross operating margin | 9900 | -€2,517 | -€1,205 | +€1,312 | +52.1% |
| Operating profit (loss) | 9901 | -€9,226 | -€3,467 | +€5,759 | +62.4% |
| Financial charges | 65/66B | €55 | €30 | -€25 | -45.5% |
| Recurring financial charges | 65 | €55 | €30 | -€25 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,281 | -€3,497 | +€5,784 | +62.3% |
| Profit (loss) for the period | 9904 | -€9,281 | -€3,497 | +€5,784 | +62.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,281 | -€3,497 | +€5,784 | +62.3% |
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 10 October 2026 via checked.be.