JBC 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.
JBC Consult
Largest movements
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Cash -€39,044
down €39,044 (-27.1%), from €143,980 to €104,936
mainly Contributions, distributions and other (-€259,317) and Debts after one year (-€5,500)
- Tangible fixed assets -€7,120
down €7,120 (-16.8%), from €42,388 to €35,268
of which Furniture and vehicles: -€5,538
- Reserves -€134,395
down €134,395 (-98.6%), from €136,255 to €1,860
of which Distributable reserves: -€134,395
- Other debts +€28,968
up €28,968 (+37.5%), from €77,216 to €106,184
- Tax, wage and social debts +€19,782
up €19,782 (+106%), from €18,739 to €38,521
- Debts after one year -€5,500
no longer reported in 2025 (was €5,500)
- Gross operating margin +€9,343
up €9,343 (+5.8%), from €161,577 to €170,920
- Taxes +€5,286
up €5,286 (+14.9%), from €35,535 to €40,821
- Financial income +€3,337
up €3,337 (+449%), from €743 to €4,080
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 | €267,435 | €173,156 | -€94,278 | -35.3% |
| Fixed assets | 21/28 | €42,388 | €35,268 | -€7,120 | -16.8% |
| Tangible fixed assets | 22/27 | €42,388 | €35,268 | -€7,120 | -16.8% |
| Land and buildings | 22 | €24,851 | €23,976 | -€875 | -3.5% |
| Plant, machinery and equipment | 23 | €2,530 | €1,823 | -€707 | -27.9% |
| Furniture and vehicles | 24 | €15,007 | €9,469 | -€5,538 | -36.9% |
| Current assets | 29/58 | €225,047 | €137,888 | -€87,159 | -38.7% |
| Amounts receivable within one year | 40/41 | €31,067 | €32,211 | +€1,144 | +3.7% |
| Trade receivables | 40 | €31,067 | €29,704 | -€1,363 | -4.4% |
| Other amounts receivable | 41 | - | €2,507 | +€2,507 | |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €143,980 | €104,936 | -€39,044 | -27.1% |
| Deferred charges and accrued income | 490/1 | - | €741 | +€741 | |
| Total equity and liabilities | 10/49 | €267,435 | €173,156 | -€94,278 | -35.3% |
| Equity | 10/15 | €154,855 | €20,460 | -€134,395 | -86.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €136,255 | €1,860 | -€134,395 | -98.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €134,395 | - | -€134,395 | |
| Amounts payable | 17/49 | €112,579 | €152,696 | +€40,117 | +35.6% |
| Amounts payable after more than one year | 17 | €5,500 | - | -€5,500 | |
| Financial debts | 170/4 | €5,500 | - | -€5,500 | |
| Amounts payable within one year | 42/48 | €105,876 | €152,568 | +€46,692 | +44.1% |
| Current portion of amounts payable after more than one year | 42 | €5,500 | €5,500 | +€0 | 0.0% |
| Trade debts | 44 | €4,421 | €2,363 | -€2,058 | -46.5% |
| Suppliers | 440/4 | €4,421 | €2,363 | -€2,058 | -46.5% |
| Taxes, remuneration and social security | 45 | €18,739 | €38,521 | +€19,782 | +106% |
| Taxes | 450/3 | €18,739 | €38,521 | +€19,782 | +106% |
| Other amounts payable | 47/48 | €77,216 | €106,184 | +€28,968 | +37.5% |
| Accrued charges and deferred income | 492/3 | €1,203 | €128 | -€1,075 | -89.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,378 | €7,120 | -€1,258 | -15.0% |
| Other operating charges | 640/8 | €1,134 | €937 | -€196 | -17.3% |
| Gross operating margin | 9900 | €161,577 | €170,920 | +€9,343 | +5.8% |
| Operating profit (loss) | 9901 | €152,065 | €162,863 | +€10,798 | +7.1% |
| Financial income | 75/76B | €743 | €4,080 | +€3,337 | +449% |
| Recurring financial income | 75 | €743 | €4,080 | +€3,337 | +449% |
| Financial charges | 65/66B | €2,227 | €1,199 | -€1,028 | -46.1% |
| Recurring financial charges | 65 | €2,227 | €1,199 | -€1,028 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | €150,581 | €165,743 | +€15,162 | +10.1% |
| Income taxes | 67/77 | €35,535 | €40,821 | +€5,286 | +14.9% |
| Profit (loss) for the period | 9904 | €115,046 | €124,922 | +€9,876 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €115,046 | €124,922 | +€9,876 | +8.6% |
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 22 October 2026 via checked.be.