JBC 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.
JBC Consulting
Largest movements
- Receivables within one year -€7,629
down €7,629 (-16.0%), from €47,579 to €39,949
of which Trade receivables: -€7,166
- Cash -€3,129
down €3,129 (-3.8%), from €82,570 to €79,440
mainly Contributions, distributions and other (-€77,512) and Tax, wage and social debts (-€4,427)
- Tangible fixed assets +€2,039
up €2,039 (+111%), from €1,844 to €3,883
of which Furniture and vehicles: +€2,635
- Tax, wage and social debts -€4,427
down €4,427 (-35.7%), from €12,402 to €7,975
- Trade debts -€4,033
down €4,033 (-85.7%), from €4,704 to €670
- Gross operating margin +€3,617
up €3,617 (+3.7%), from €96,796 to €100,413
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 | €133,112 | €124,326 | -€8,786 | -6.6% |
| Fixed assets | 21/28 | €1,844 | €3,883 | +€2,039 | +111% |
| Tangible fixed assets | 22/27 | €1,844 | €3,883 | +€2,039 | +111% |
| Plant, machinery and equipment | 23 | €1,637 | €1,041 | -€596 | -36.4% |
| Furniture and vehicles | 24 | €207 | €2,842 | +€2,635 | +1,275% |
| Current assets | 29/58 | €131,269 | €120,443 | -€10,825 | -8.2% |
| Amounts receivable within one year | 40/41 | €47,579 | €39,949 | -€7,629 | -16.0% |
| Trade receivables | 40 | €46,003 | €38,837 | -€7,166 | -15.6% |
| Other amounts receivable | 41 | €1,576 | €1,112 | -€463 | -29.4% |
| Cash at bank and in hand | 54/58 | €82,570 | €79,440 | -€3,129 | -3.8% |
| Deferred charges and accrued income | 490/1 | €1,120 | €1,054 | -€66 | -5.9% |
| Total equity and liabilities | 10/49 | €133,112 | €124,326 | -€8,786 | -6.6% |
| Equity | 10/15 | €41,756 | €41,756 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,156 | €23,156 | = | 0.0% |
| Distributable reserves | 133 | €23,156 | €23,156 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €91,356 | €82,570 | -€8,786 | -9.6% |
| Amounts payable within one year | 42/48 | €91,349 | €82,565 | -€8,784 | -9.6% |
| Trade debts | 44 | €4,704 | €670 | -€4,033 | -85.7% |
| Suppliers | 440/4 | €4,704 | €670 | -€4,033 | -85.7% |
| Taxes, remuneration and social security | 45 | €12,402 | €7,975 | -€4,427 | -35.7% |
| Taxes | 450/3 | €12,402 | €7,975 | -€4,427 | -35.7% |
| Other amounts payable | 47/48 | €74,244 | €73,920 | -€324 | -0.4% |
| Accrued charges and deferred income | 492/3 | €7 | €4 | -€2 | -36.7% |
| Non-recurring operating income | 76A | €3,738 | €0 | -€3,738 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €572 | €816 | +€243 | +42.5% |
| Other operating charges | 640/8 | €1,232 | €755 | -€478 | -38.8% |
| Gross operating margin | 9900 | €96,796 | €100,413 | +€3,617 | +3.7% |
| Operating profit (loss) | 9901 | €94,991 | €98,842 | +€3,851 | +4.1% |
| Financial income | 75/76B | €319 | €550 | +€230 | +72.1% |
| Recurring financial income | 75 | €319 | €550 | +€230 | +72.1% |
| Financial charges | 65/66B | €2,018 | €1,827 | -€191 | -9.5% |
| Recurring financial charges | 65 | €2,018 | €1,827 | -€191 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €93,293 | €97,565 | +€4,272 | +4.6% |
| Income taxes | 67/77 | €19,185 | €20,053 | +€868 | +4.5% |
| Profit (loss) for the period | 9904 | €74,108 | €77,512 | +€3,404 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €74,108 | €77,512 | +€3,404 | +4.6% |
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.