JB T-CONSULT: 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 T-CONSULT
Largest movements
- Cash +€21,990
up €21,990 (+25.9%), from €85,064 to €107,054
mainly Net result for the year (+€29,512) and Depreciation (+€2,831)
- Tangible fixed assets -€1,486
down €1,486 (-10.6%), from €14,029 to €12,543
of which Leasing and similar rights: -€4,689
- Reserves +€29,512
up €29,512 (+50.1%), from €58,929 to €88,441
- Tax, wage and social debts -€11,531
down €11,531 (-33.3%), from €34,605 to €23,074
- Trade debts +€1,221
up €1,221 (+22.7%), from €5,370 to €6,591
- Gross operating margin +€36,313
up €36,313 (+283%), from €12,842 to €49,155
- Taxes +€9,650
up €9,650 (+222%), from €4,352 to €14,002
- Depreciation +€2,113
up €2,113 (+295%), from €717 to €2,831
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 | €101,786 | €121,301 | +€19,515 | +19.2% |
| Fixed assets | 21/28 | €14,629 | €13,143 | -€1,486 | -10.2% |
| Tangible fixed assets | 22/27 | €14,029 | €12,543 | -€1,486 | -10.6% |
| Land and buildings | 22 | €9,339 | €9,601 | +€262 | +2.8% |
| Furniture and vehicles | 24 | - | €2,942 | +€2,942 | |
| Leasing and similar rights | 25 | €4,689 | - | -€4,689 | |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €87,157 | €108,158 | +€21,000 | +24.1% |
| Amounts receivable within one year | 40/41 | €700 | - | -€700 | |
| Trade receivables | 40 | €700 | - | -€700 | |
| Cash at bank and in hand | 54/58 | €85,064 | €107,054 | +€21,990 | +25.9% |
| Deferred charges and accrued income | 490/1 | €1,394 | €1,104 | -€289 | -20.8% |
| Total equity and liabilities | 10/49 | €101,786 | €121,301 | +€19,515 | +19.2% |
| Equity | 10/15 | €59,929 | €89,441 | +€29,512 | +49.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €58,929 | €88,441 | +€29,512 | +50.1% |
| Distributable reserves | 133 | €58,929 | €88,441 | +€29,512 | +50.1% |
| Amounts payable | 17/49 | €41,857 | €31,860 | -€9,997 | -23.9% |
| Amounts payable within one year | 42/48 | €41,857 | €31,860 | -€9,997 | -23.9% |
| Trade debts | 44 | €5,370 | €6,591 | +€1,221 | +22.7% |
| Suppliers | 440/4 | €5,370 | €6,591 | +€1,221 | +22.7% |
| Taxes, remuneration and social security | 45 | €34,605 | €23,074 | -€11,531 | -33.3% |
| Taxes | 450/3 | €34,605 | €23,074 | -€11,531 | -33.3% |
| Other amounts payable | 47/48 | €1,882 | €2,196 | +€313 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €717 | €2,831 | +€2,113 | +295% |
| Other operating charges | 640/8 | €648 | €558 | -€90 | -13.9% |
| Gross operating margin | 9900 | €12,842 | €49,155 | +€36,313 | +283% |
| Operating profit (loss) | 9901 | €11,476 | €45,766 | +€34,290 | +299% |
| Financial charges | 65/66B | €2,544 | €2,252 | -€292 | -11.5% |
| Recurring financial charges | 65 | €2,544 | €2,252 | -€292 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €8,932 | €43,514 | +€34,582 | +387% |
| Income taxes | 67/77 | €4,352 | €14,002 | +€9,650 | +222% |
| Profit (loss) for the period | 9904 | €4,580 | €29,512 | +€24,932 | +544% |
| Profit (loss) for the period to be appropriated | 9905 | €4,580 | €29,512 | +€24,932 | +544% |
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 30 October 2026 via checked.be.