JBD 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.
JBD Consulting
Largest movements
- Cash +€18,834
up €18,834 (+19.8%), from €94,984 to €113,818
mainly Net result for the year (+€34,219) and Tax, wage and social debts (+€10,198)
- Receivables within one year +€13,122
new in 2025: €13,122
- Tangible fixed assets +€5,378
new in 2025: €5,378
- Profit (loss) carried forward +€34,219
up €34,219 (+56.2%), from €60,879 to €95,098
- Tax, wage and social debts +€10,198
up €10,198 (+38.9%), from €26,212 to €36,410
- Other debts -€6,668
down €6,668 (-93.6%), from €7,127 to €459
- Gross operating margin -€40,642
down €40,642 (-47.9%), from €84,861 to €44,218
- Taxes -€14,250
down €14,250 (-60.7%), from €23,465 to €9,216
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 | €94,984 | €132,319 | +€37,334 | +39.3% |
| Fixed assets | 21/28 | - | €5,378 | +€5,378 | |
| Tangible fixed assets | 22/27 | - | €5,378 | +€5,378 | |
| Other tangible fixed assets | 26 | - | €5,378 | +€5,378 | |
| Current assets | 29/58 | €94,984 | €126,940 | +€31,956 | +33.6% |
| Amounts receivable within one year | 40/41 | - | €13,122 | +€13,122 | |
| Trade receivables | 40 | - | €13,122 | +€13,122 | |
| Cash at bank and in hand | 54/58 | €94,984 | €113,818 | +€18,834 | +19.8% |
| Total equity and liabilities | 10/49 | €94,984 | €132,319 | +€37,334 | +39.3% |
| Equity | 10/15 | €60,880 | €95,099 | +€34,219 | +56.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,879 | €95,098 | +€34,219 | +56.2% |
| Amounts payable | 17/49 | €34,104 | €37,220 | +€3,115 | +9.1% |
| Amounts payable within one year | 42/48 | €34,104 | €37,220 | +€3,115 | +9.1% |
| Trade debts | 44 | €765 | €350 | -€415 | -54.2% |
| Suppliers | 440/4 | €765 | €350 | -€415 | -54.2% |
| Taxes, remuneration and social security | 45 | €26,212 | €36,410 | +€10,198 | +38.9% |
| Taxes | 450/3 | €26,212 | €36,410 | +€10,198 | +38.9% |
| Other amounts payable | 47/48 | €7,127 | €459 | -€6,668 | -93.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €159 | +€159 | |
| Other operating charges | 640/8 | €483 | €571 | +€87 | +18.0% |
| Gross operating margin | 9900 | €84,861 | €44,218 | -€40,642 | -47.9% |
| Operating profit (loss) | 9901 | €84,377 | €43,488 | -€40,889 | -48.5% |
| Financial charges | 65/66B | €33 | €54 | +€21 | +64.4% |
| Recurring financial charges | 65 | €33 | €54 | +€21 | +64.4% |
| Profit (loss) for the period before taxes | 9903 | €84,345 | €43,434 | -€40,910 | -48.5% |
| Income taxes | 67/77 | €23,465 | €9,216 | -€14,250 | -60.7% |
| Profit (loss) for the period | 9904 | €60,879 | €34,219 | -€26,660 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €60,879 | €34,219 | -€26,660 | -43.8% |
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 19 October 2026 via checked.be.