JBB 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.
JBB MANAGEMENT CONSULTING
Largest movements
- Tangible fixed assets -€11,901
down €11,901 (-36.6%), from €32,517 to €20,615
of which Furniture and vehicles: -€10,635
- Receivables within one year -€9,610
down €9,610 (-32.8%), from €29,286 to €19,675
of which Other amounts receivable: -€8,427
- Cash -€9,122
down €9,122 (-18.5%), from €49,213 to €40,091
mainly Contributions, distributions and other (-€76,714) and Other debts (-€20,152)
- Other debts -€20,152
down €20,152 (-24.3%), from €82,773 to €62,621
- Debts after one year -€11,336
down €11,336 (-85.6%), from €13,236 to €1,900
- Gross operating margin -€7,914
down €7,914 (-6.5%), from €121,134 to €113,221
- Taxes -€2,246
down €2,246 (-10.1%), from €22,322 to €20,075
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 | €112,744 | €82,164 | -€30,580 | -27.1% |
| Fixed assets | 21/28 | €32,517 | €20,615 | -€11,901 | -36.6% |
| Tangible fixed assets | 22/27 | €32,517 | €20,615 | -€11,901 | -36.6% |
| Furniture and vehicles | 24 | €28,635 | €18,000 | -€10,635 | -37.1% |
| Other tangible fixed assets | 26 | €3,881 | €2,615 | -€1,267 | -32.6% |
| Current assets | 29/58 | €80,227 | €61,549 | -€18,678 | -23.3% |
| Amounts receivable within one year | 40/41 | €29,286 | €19,675 | -€9,610 | -32.8% |
| Trade receivables | 40 | €18,934 | €17,751 | -€1,183 | -6.3% |
| Other amounts receivable | 41 | €10,351 | €1,925 | -€8,427 | -81.4% |
| Cash at bank and in hand | 54/58 | €49,213 | €40,091 | -€9,122 | -18.5% |
| Deferred charges and accrued income | 490/1 | €1,729 | €1,783 | +€53 | +3.1% |
| Total equity and liabilities | 10/49 | €112,744 | €82,164 | -€30,580 | -27.1% |
| Equity | 10/15 | €1 | €1 | = | 0.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Amounts payable | 17/49 | €112,743 | €82,163 | -€30,580 | -27.1% |
| Amounts payable after more than one year | 17 | €13,236 | €1,900 | -€11,336 | -85.6% |
| Financial debts | 170/4 | €13,236 | €1,900 | -€11,336 | -85.6% |
| Amounts payable within one year | 42/48 | €99,486 | €80,221 | -€19,265 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €11,226 | €11,336 | +€109 | +1.0% |
| Trade debts | 44 | €1,265 | €1,705 | +€441 | +34.8% |
| Suppliers | 440/4 | €1,265 | €1,705 | +€441 | +34.8% |
| Taxes, remuneration and social security | 45 | €4,222 | €4,559 | +€337 | +8.0% |
| Taxes | 450/3 | €4,222 | €4,559 | +€337 | +8.0% |
| Other amounts payable | 47/48 | €82,773 | €62,621 | -€20,152 | -24.3% |
| Accrued charges and deferred income | 492/3 | €21 | €42 | +€21 | +98.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,413 | €15,424 | +€11 | +0.1% |
| Other operating charges | 640/8 | €485 | €500 | +€16 | +3.3% |
| Non-recurring operating charges | 66A | €137 | €127 | -€10 | -7.6% |
| Gross operating margin | 9900 | €121,134 | €113,221 | -€7,914 | -6.5% |
| Operating profit (loss) | 9901 | €105,099 | €97,169 | -€7,930 | -7.5% |
| Financial income | 75/76B | €629 | €283 | -€346 | -55.0% |
| Recurring financial income | 75 | €629 | €283 | -€346 | -55.0% |
| Financial charges | 65/66B | €727 | €662 | -€65 | -8.9% |
| Recurring financial charges | 65 | €727 | €662 | -€65 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €105,001 | €96,790 | -€8,211 | -7.8% |
| Income taxes | 67/77 | €22,322 | €20,075 | -€2,246 | -10.1% |
| Profit (loss) for the period | 9904 | €82,679 | €76,714 | -€5,965 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €82,679 | €76,714 | -€5,965 | -7.2% |
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 28 October 2026 via checked.be.