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.
What changed
JB CONSULTING
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€50,989
2024 · €51,779-€790
Equity
€1.5m
2024 · €1.4m+€50,989
Cash
€15,254
2024 · €412+€14,841
Balance sheet total
€1.6m
2024 · €1.6m+€185
Largest movements
Assets
- Receivables within one year +€44,952
up €44,952 (+23.2%), from €194,042 to €238,994
of which Other amounts receivable: +€34,383
- Financial fixed assets -€23,475
down €23,475 (-2.0%), from €1.1m to €1.1m
- Receivables after one year -€22,111
down €22,111 (-81.7%), from €27,067 to €4,956
Equity and liabilities
- Reserves +€50,989
up €50,989 (+10.2%), from €500,591 to €551,580
of which Distributable reserves: +€136,429
- Current portion of long-term debt -€16,033
down €16,033 (-52.1%), from €30,788 to €14,756
Income statement
- Gross operating margin +€11,137
up €11,137 (+12.4%), from €89,555 to €100,692
- Taxes +€9,457
up €9,457 (+35.5%), from €26,654 to €36,110
- Depreciation +€2,383
up €2,383 (+19.7%), from €12,119 to €14,502
- Financial charges -€1,477
down €1,477 (-25.4%), from €5,814 to €4,337
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.
Result 2024
€51,779
Gross operating margin
+€11,137
Depreciation
-€2,383
Other operating charges
-€979
Financial income
-€585
Financial charges
+€1,477
Taxes
-€9,457
Result 2025
€50,989
raises the resultlowers the result
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.
From operations
+€22,244
Investment
+€22,126
Financing
-€29,529
Cash 2024
€412
From operations (derived)
+€22,244
Net result for the year
+€50,989
Depreciation
+€14,502
Receivables after one year
+€22,111
Stocks and contracts
-€1,030
Receivables within one year
-€44,952
Deferred charges and accrued income
+€1,899
Trade debts
-€8,438
Tax, wage and social debts
-€3,782
Other debts
-€9,055
Investment (derived)
+€22,126
Investment in fixed assets (net)
+€22,126
Financing
-€29,529
Debts after one year
-€14,756
Current portion of long-term debt
-€16,033
Short-term financial debts
+€1,259
Cash 2025
€15,254
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,571,542 | €1,571,727 | +€185 | 0.0% |
| Fixed assets | 21/28 | €1,335,120 | €1,298,492 | -€36,628 | -2.7% |
| Tangible fixed assets | 22/27 | €189,207 | €176,054 | -€13,153 | -7.0% |
| Land and buildings | 22 | €136,751 | €131,786 | -€4,965 | -3.6% |
| Plant, machinery and equipment | 23 | €2,889 | €2,801 | -€88 | -3.0% |
| Furniture and vehicles | 24 | €3,447 | €2,139 | -€1,308 | -37.9% |
| Other tangible fixed assets | 26 | €46,120 | €39,328 | -€6,792 | -14.7% |
| Financial fixed assets | 28 | €1,145,913 | €1,122,438 | -€23,475 | -2.0% |
| Current assets | 29/58 | €236,422 | €273,235 | +€36,813 | +15.6% |
| Amounts receivable after more than one year | 29 | €27,067 | €4,956 | -€22,111 | -81.7% |
| Other amounts receivable | 291 | €27,067 | €4,956 | -€22,111 | -81.7% |
| Stocks and contracts in progress | 3 | €7,455 | €8,485 | +€1,030 | +13.8% |
| Stocks | 30/36 | €7,455 | €8,485 | +€1,030 | +13.8% |
| Amounts receivable within one year | 40/41 | €194,042 | €238,994 | +€44,952 | +23.2% |
| Trade receivables | 40 | €50,464 | €61,033 | +€10,569 | +20.9% |
| Other amounts receivable | 41 | €143,578 | €177,961 | +€34,383 | +23.9% |
| Cash at bank and in hand | 54/58 | €412 | €15,254 | +€14,841 | +3,598% |
| Deferred charges and accrued income | 490/1 | €7,445 | €5,546 | -€1,899 | -25.5% |
| Total equity and liabilities | 10/49 | €1,571,542 | €1,571,727 | +€185 | 0.0% |
| Equity | 10/15 | €1,442,991 | €1,493,980 | +€50,989 | +3.5% |
| Contributions | 10/11 | €942,400 | €942,400 | = | 0.0% |
| Reserves | 13 | €500,591 | €551,580 | +€50,989 | +10.2% |
| Tax-exempt reserves | 132 | €85,440 | €0 | -€85,440 | -100% |
| Distributable reserves | 133 | €415,151 | €551,580 | +€136,429 | +32.9% |
| Amounts payable | 17/49 | €128,551 | €77,747 | -€50,804 | -39.5% |
| Amounts payable after more than one year | 17 | €54,611 | €39,855 | -€14,756 | -27.0% |
| Financial debts | 170/4 | €54,611 | €39,855 | -€14,756 | -27.0% |
| Amounts payable within one year | 42/48 | €73,940 | €37,892 | -€36,048 | -48.8% |
| Current portion of amounts payable after more than one year | 42 | €30,788 | €14,756 | -€16,033 | -52.1% |
| Financial debts | 43 | €202 | €1,461 | +€1,259 | +625% |
| Credit institutions | 430/8 | €202 | €1,461 | +€1,259 | +625% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €9,944 | €1,506 | -€8,438 | -84.9% |
| Suppliers | 440/4 | €9,944 | €1,506 | -€8,438 | -84.9% |
| Taxes, remuneration and social security | 45 | €10,297 | €6,515 | -€3,782 | -36.7% |
| Taxes | 450/3 | €7,696 | €3,830 | -€3,865 | -50.2% |
| Remuneration and social security | 454/9 | €2,601 | €2,684 | +€83 | +3.2% |
| Other amounts payable | 47/48 | €22,710 | €13,655 | -€9,055 | -39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,119 | €14,502 | +€2,383 | +19.7% |
| Other operating charges | 640/8 | €115 | €1,094 | +€979 | +851% |
| Gross operating margin | 9900 | €89,555 | €100,692 | +€11,137 | +12.4% |
| Operating profit (loss) | 9901 | €77,321 | €85,096 | +€7,775 | +10.1% |
| Financial income | 75/76B | €6,925 | €6,340 | -€585 | -8.5% |
| Recurring financial income | 75 | €6,925 | €6,340 | -€585 | -8.5% |
| Financial charges | 65/66B | €5,814 | €4,337 | -€1,477 | -25.4% |
| Recurring financial charges | 65 | €5,814 | €4,337 | -€1,477 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €78,433 | €87,099 | +€8,667 | +11.0% |
| Income taxes | 67/77 | €26,654 | €36,110 | +€9,457 | +35.5% |
| Profit (loss) for the period | 9904 | €51,779 | €50,989 | -€790 | -1.5% |
| Transfer from tax-exempt reserves | 789 | - | €85,440 | +€85,440 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,779 | €136,429 | +€84,650 | +163% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.