JB Management & 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 Management & Consulting
Largest movements
- Receivables within one year +€7,277
up €7,277 (+94.6%), from €7,690 to €14,967
of which Trade receivables: +€7,260
- Cash -€5,583
down €5,583 (-27.2%), from €20,537 to €14,954
mainly Receivables within one year (-€7,277) and Tax, wage and social debts (-€5,259)
- Profit (loss) carried forward +€9,374
up €9,374 (+79.1%), from €11,847 to €21,221
- Tax, wage and social debts -€5,259
down €5,259 (-59.2%), from €8,878 to €3,619
of which Remuneration and social security: -€3,102
- Other debts -€3,038
down €3,038 (-89.8%), from €3,382 to €344
- Trade debts +€558
up €558 (+32.3%), from €1,726 to €2,285
- Gross operating margin +€1,568
up €1,568 (+13.6%), from €11,551 to €13,119
- Taxes +€413
up €413 (+16.1%), from €2,570 to €2,983
- Other operating charges +€132
up €132 (+34.2%), from €387 to €520
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 | €29,446 | €31,068 | +€1,623 | +5.5% |
| Fixed assets | 21/28 | €782 | €694 | -€87 | -11.2% |
| Tangible fixed assets | 22/27 | €782 | €694 | -€87 | -11.2% |
| Other tangible fixed assets | 26 | €782 | €694 | -€87 | -11.2% |
| Current assets | 29/58 | €28,664 | €30,374 | +€1,710 | +6.0% |
| Amounts receivable within one year | 40/41 | €7,690 | €14,967 | +€7,277 | +94.6% |
| Trade receivables | 40 | €7,260 | €14,520 | +€7,260 | +100% |
| Other amounts receivable | 41 | €430 | €447 | +€17 | +3.9% |
| Cash at bank and in hand | 54/58 | €20,537 | €14,954 | -€5,583 | -27.2% |
| Deferred charges and accrued income | 490/1 | €437 | €453 | +€16 | +3.7% |
| Total equity and liabilities | 10/49 | €29,446 | €31,068 | +€1,623 | +5.5% |
| Equity | 10/15 | €15,447 | €24,821 | +€9,374 | +60.7% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,847 | €21,221 | +€9,374 | +79.1% |
| Amounts payable | 17/49 | €13,998 | €6,247 | -€7,751 | -55.4% |
| Amounts payable within one year | 42/48 | €13,987 | €6,247 | -€7,739 | -55.3% |
| Trade debts | 44 | €1,726 | €2,285 | +€558 | +32.3% |
| Suppliers | 440/4 | €1,726 | €2,285 | +€558 | +32.3% |
| Taxes, remuneration and social security | 45 | €8,878 | €3,619 | -€5,259 | -59.2% |
| Taxes | 450/3 | €5,776 | €3,619 | -€2,158 | -37.4% |
| Remuneration and social security | 454/9 | €3,102 | - | -€3,102 | |
| Other amounts payable | 47/48 | €3,382 | €344 | -€3,038 | -89.8% |
| Accrued charges and deferred income | 492/3 | €12 | - | -€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92 | €87 | -€5 | -5.0% |
| Other operating charges | 640/8 | €387 | €520 | +€132 | +34.2% |
| Gross operating margin | 9900 | €11,551 | €13,119 | +€1,568 | +13.6% |
| Operating profit (loss) | 9901 | €11,072 | €12,512 | +€1,440 | +13.0% |
| Financial charges | 65/66B | €160 | €156 | -€4 | -2.7% |
| Recurring financial charges | 65 | €160 | €156 | -€4 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €10,912 | €12,357 | +€1,444 | +13.2% |
| Income taxes | 67/77 | €2,570 | €2,983 | +€413 | +16.1% |
| Profit (loss) for the period | 9904 | €8,343 | €9,374 | +€1,031 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,343 | €9,374 | +€1,031 | +12.4% |
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 31 October 2026 via checked.be.