JBDB Consult: what changed
Two fiscal 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.
JBDB Consult
Largest movements
- Receivables within one year -€105,092
down €105,092 (-78.2%), from €134,417 to €29,325
of which Other amounts receivable: -€94,235
- Cash -€22,655
down €22,655 (-37.8%), from €59,910 to €37,255
mainly Contributions, distributions and other (-€222,024) and Tax, wage and social debts (-€11,506)
- Reserves -€169,000
down €169,000 (-100.0%), from €169,000 to €0
- Other debts +€52,238
new in 2025: €52,238
- Tax, wage and social debts -€11,506
down €11,506 (-59.5%), from €19,324 to €7,818
- Other operating charges -€1,174
down €1,174 (-74.6%), from €1,574 to €400
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 | €197,353 | €68,093 | -€129,260 | -65.5% |
| Fixed assets | 21/28 | €3,025 | €1,512 | -€1,513 | -50.0% |
| Tangible fixed assets | 22/27 | €3,025 | €1,512 | -€1,513 | -50.0% |
| Furniture and vehicles | 24 | €2,330 | €1,193 | -€1,137 | -48.8% |
| Other tangible fixed assets | 26 | €695 | €319 | -€376 | -54.1% |
| Current assets | 29/58 | €194,327 | €66,580 | -€127,747 | -65.7% |
| Amounts receivable within one year | 40/41 | €134,417 | €29,325 | -€105,092 | -78.2% |
| Trade receivables | 40 | €21,326 | €10,469 | -€10,858 | -50.9% |
| Other amounts receivable | 41 | €113,091 | €18,856 | -€94,235 | -83.3% |
| Cash at bank and in hand | 54/58 | €59,910 | €37,255 | -€22,655 | -37.8% |
| Total equity and liabilities | 10/49 | €197,353 | €68,093 | -€129,260 | -65.5% |
| Equity | 10/15 | €174,787 | €5,000 | -€169,787 | -97.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €169,000 | €0 | -€169,000 | -100.0% |
| Distributable reserves | 133 | €169,000 | €0 | -€169,000 | -100.0% |
| Profit (loss) carried forward | 14 | €787 | €0 | -€787 | -100.0% |
| Amounts payable | 17/49 | €22,566 | €63,093 | +€40,526 | +179.6% |
| Amounts payable within one year | 42/48 | €22,160 | €63,093 | +€40,933 | +184.7% |
| Trade debts | 44 | €2,835 | €3,036 | +€201 | +7.1% |
| Suppliers | 440/4 | €2,835 | €3,036 | +€201 | +7.1% |
| Taxes, remuneration and social security | 45 | €19,324 | €7,818 | -€11,506 | -59.5% |
| Taxes | 450/3 | €19,324 | €7,818 | -€11,506 | -59.5% |
| Other amounts payable | 47/48 | - | €52,238 | +€52,238 | |
| Accrued charges and deferred income | 492/3 | €407 | €0 | -€407 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,022 | €1,513 | -€509 | -25.2% |
| Other operating charges | 640/8 | €1,574 | €400 | -€1,174 | -74.6% |
| Gross operating margin | 9900 | €62,443 | €62,322 | -€121 | -0.2% |
| Operating profit (loss) | 9901 | €58,847 | €60,409 | +€1,562 | +2.7% |
| Financial income | 75/76B | €4,622 | €5,123 | +€501 | +10.8% |
| Recurring financial income | 75 | €4,622 | €5,123 | +€501 | +10.8% |
| Financial charges | 65/66B | €248 | €128 | -€120 | -48.3% |
| Recurring financial charges | 65 | €248 | €128 | -€120 | -48.3% |
| Profit (loss) for the period before taxes | 9903 | €63,221 | €65,404 | +€2,183 | +3.5% |
| Income taxes | 67/77 | €12,874 | €13,166 | +€292 | +2.3% |
| Profit (loss) for the period | 9904 | €50,347 | €52,238 | +€1,891 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €50,347 | €52,238 | +€1,891 | +3.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.