JB Cyber 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 Cyber Consultancy
Largest movements
- Receivables after one year +€120,500
up €120,500 (+151%), from €80,000 to €200,500
- Receivables within one year +€25,069
up €25,069 (+236%), from €10,632 to €35,701
of which Other amounts receivable: +€14,661
- Deferred charges and accrued income -€12,995
down €12,995 (-60.2%), from €21,593 to €8,598
- Cash +€10,883
up €10,883 (+122%), from €8,939 to €19,821
mainly Net result for the year (+€116,053) and Tax, wage and social debts (+€24,012)
- Reserves +€116,053
up €116,053 (+127%), from €91,185 to €207,238
- Tax, wage and social debts +€24,012
up €24,012 (+87.8%), from €27,356 to €51,369
- Trade debts +€4,936
up €4,936 (+293%), from €1,683 to €6,620
- Gross operating margin +€29,548
up €29,548 (+24.2%), from €122,171 to €151,719
- Taxes +€8,402
up €8,402 (+33.2%), from €25,276 to €33,677
- Financial income +€2,119
up €2,119 (+250%), from €847 to €2,966
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 | €123,337 | €268,226 | +€144,889 | +117% |
| Fixed assets | 21/28 | €2,173 | €3,606 | +€1,433 | +65.9% |
| Tangible fixed assets | 22/27 | €2,173 | €3,606 | +€1,433 | +65.9% |
| Plant, machinery and equipment | 23 | - | €2,305 | +€2,305 | |
| Furniture and vehicles | 24 | €1,056 | €484 | -€572 | -54.1% |
| Other tangible fixed assets | 26 | €1,117 | €817 | -€300 | -26.9% |
| Current assets | 29/58 | €121,164 | €264,620 | +€143,456 | +118% |
| Amounts receivable after more than one year | 29 | €80,000 | €200,500 | +€120,500 | +151% |
| Other amounts receivable | 291 | €80,000 | €200,500 | +€120,500 | +151% |
| Amounts receivable within one year | 40/41 | €10,632 | €35,701 | +€25,069 | +236% |
| Trade receivables | 40 | €10,622 | €21,029 | +€10,408 | +98.0% |
| Other amounts receivable | 41 | €11 | €14,672 | +€14,661 | +134,257% |
| Cash at bank and in hand | 54/58 | €8,939 | €19,821 | +€10,883 | +122% |
| Deferred charges and accrued income | 490/1 | €21,593 | €8,598 | -€12,995 | -60.2% |
| Total equity and liabilities | 10/49 | €123,337 | €268,226 | +€144,889 | +117% |
| Equity | 10/15 | €94,185 | €210,238 | +€116,053 | +123% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €91,185 | €207,238 | +€116,053 | +127% |
| Distributable reserves | 133 | €91,185 | €207,238 | +€116,053 | +127% |
| Amounts payable | 17/49 | €29,152 | €57,989 | +€28,836 | +98.9% |
| Amounts payable within one year | 42/48 | €29,040 | €57,989 | +€28,949 | +99.7% |
| Trade debts | 44 | €1,683 | €6,620 | +€4,936 | +293% |
| Suppliers | 440/4 | €1,683 | €6,620 | +€4,936 | +293% |
| Taxes, remuneration and social security | 45 | €27,356 | €51,369 | +€24,012 | +87.8% |
| Taxes | 450/3 | €27,356 | €51,369 | +€24,012 | +87.8% |
| Accrued charges and deferred income | 492/3 | €113 | - | -€113 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €872 | €1,390 | +€518 | +59.5% |
| Other operating charges | 640/8 | €112 | €112 | = | 0.0% |
| Gross operating margin | 9900 | €122,171 | €151,719 | +€29,548 | +24.2% |
| Operating profit (loss) | 9901 | €121,187 | €150,217 | +€29,029 | +24.0% |
| Financial income | 75/76B | €847 | €2,966 | +€2,119 | +250% |
| Recurring financial income | 75 | €847 | €2,966 | +€2,119 | +250% |
| Financial charges | 65/66B | €2,916 | €3,453 | +€537 | +18.4% |
| Recurring financial charges | 65 | €2,916 | €3,453 | +€537 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €119,119 | €149,730 | +€30,612 | +25.7% |
| Income taxes | 67/77 | €25,276 | €33,677 | +€8,402 | +33.2% |
| Profit (loss) for the period | 9904 | €93,843 | €116,053 | +€22,210 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €93,843 | €116,053 | +€22,210 | +23.7% |
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 15 October 2026 via checked.be.