JBD 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.
JBD CONSULT
Largest movements
- Receivables within one year +€48,969
up €48,969 (+20.8%), from €234,899 to €283,868
of which Other amounts receivable: +€49,504
- Cash -€12,380
down €12,380 (-33.2%), from €37,290 to €24,909
mainly Receivables within one year (-€48,969) and Tax, wage and social debts (-€23,434)
- Profit (loss) carried forward +€63,352
up €63,352 (+28.7%), from €220,941 to €284,294
- Tax, wage and social debts -€23,434
down €23,434 (-31.9%), from €73,422 to €49,988
of which Taxes: -€22,267
- Trade debts -€4,437
down €4,437 (-16.2%), from €27,362 to €22,925
- Staff costs -€17,847
down €17,847 (-44.6%), from €40,010 to €22,164
- Gross operating margin +€16,741
up €16,741 (+16.0%), from €104,524 to €121,265
- Taxes +€7,353
up €7,353 (+62.0%), from €11,859 to €19,211
- Financial charges -€1,979
down €1,979 (-14.5%), from €13,642 to €11,663
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.
Cash bridge derived
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 | €343,689 | €377,667 | +€33,977 | +9.9% |
| Fixed assets | 21/28 | €11,488 | €8,868 | -€2,620 | -22.8% |
| Tangible fixed assets | 22/27 | €11,308 | €8,688 | -€2,620 | -23.2% |
| Furniture and vehicles | 24 | €5,405 | €3,685 | -€1,720 | -31.8% |
| Other tangible fixed assets | 26 | €5,903 | €5,003 | -€900 | -15.2% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €332,201 | €368,798 | +€36,597 | +11.0% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Trade receivables | 290 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €234,899 | €283,868 | +€48,969 | +20.8% |
| Trade receivables | 40 | €536 | - | -€536 | |
| Other amounts receivable | 41 | €234,363 | €283,868 | +€49,504 | +21.1% |
| Cash at bank and in hand | 54/58 | €37,290 | €24,909 | -€12,380 | -33.2% |
| Deferred charges and accrued income | 490/1 | €12 | €21 | +€9 | +70.7% |
| Total equity and liabilities | 10/49 | €343,689 | €377,667 | +€33,977 | +9.9% |
| Equity | 10/15 | €241,401 | €304,754 | +€63,352 | +26.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €220,941 | €284,294 | +€63,352 | +28.7% |
| Amounts payable | 17/49 | €102,288 | €72,913 | -€29,375 | -28.7% |
| Amounts payable within one year | 42/48 | €102,288 | €72,913 | -€29,375 | -28.7% |
| Current portion of amounts payable after more than one year | 42 | €1,503 | - | -€1,503 | |
| Trade debts | 44 | €27,362 | €22,925 | -€4,437 | -16.2% |
| Suppliers | 440/4 | €27,362 | €22,925 | -€4,437 | -16.2% |
| Taxes, remuneration and social security | 45 | €73,422 | €49,988 | -€23,434 | -31.9% |
| Taxes | 450/3 | €64,481 | €42,214 | -€22,267 | -34.5% |
| Remuneration and social security | 454/9 | €8,941 | €7,774 | -€1,167 | -13.1% |
| Remuneration, social security and pensions | 62 | €40,010 | €22,164 | -€17,847 | -44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,877 | €2,620 | -€257 | -8.9% |
| Other operating charges | 640/8 | €3,299 | €2,622 | -€678 | -20.5% |
| Gross operating margin | 9900 | €104,524 | €121,265 | +€16,741 | +16.0% |
| Operating profit (loss) | 9901 | €58,337 | €93,859 | +€35,523 | +60.9% |
| Financial income | 75/76B | €1 | €367 | +€366 | +37343.9% |
| Recurring financial income | 75 | €1 | €367 | +€366 | +37343.9% |
| Financial charges | 65/66B | €13,642 | €11,663 | -€1,979 | -14.5% |
| Recurring financial charges | 65 | €13,642 | €11,663 | -€1,979 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €44,696 | €82,564 | +€37,868 | +84.7% |
| Income taxes | 67/77 | €11,859 | €19,211 | +€7,353 | +62.0% |
| Profit (loss) for the period | 9904 | €32,837 | €63,352 | +€30,515 | +92.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,837 | €63,352 | +€30,515 | +92.9% |
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 12 October 2026 via checked.be.