JBE - 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.
JBE - CONSULT
Largest movements
- Cash +€63,701
up €63,701 (+962%), from €6,622 to €70,323
mainly Current investments (+€40,000) and Receivables within one year (+€15,070)
- Current investments -€40,000
down €40,000 (-100%), from €40,000 to €0
- Receivables within one year -€15,070
down €15,070 (-50.2%), from €30,001 to €14,931
of which Trade receivables: -€16,687
- Financial fixed assets -€10,155
down €10,155 (-60.6%), from €16,761 to €6,606
- Receivables after one year -€8,310
down €8,310 (-4.6%), from €179,909 to €171,599
- Trade debts -€13,867
down €13,867 (-100%), from €13,867 to €0
- Gross operating margin -€3,957
down €3,957 (-19.5%), from €20,255 to €16,298
- Financial income +€2,965
up €2,965 (+652%), from €455 to €3,420
of which Non-recurring financial income: +€2,484
- Taxes +€777
up €777 (+14.4%), from €5,393 to €6,170
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 | €283,544 | €270,304 | -€13,239 | -4.7% |
| Fixed assets | 21/28 | €27,012 | €13,446 | -€13,566 | -50.2% |
| Tangible fixed assets | 22/27 | €10,250 | €6,840 | -€3,411 | -33.3% |
| Furniture and vehicles | 24 | €10,250 | €6,840 | -€3,411 | -33.3% |
| Financial fixed assets | 28 | €16,761 | €6,606 | -€10,155 | -60.6% |
| Current assets | 29/58 | €256,532 | €256,859 | +€327 | +0.1% |
| Amounts receivable after more than one year | 29 | €179,909 | €171,599 | -€8,310 | -4.6% |
| Other amounts receivable | 291 | €179,909 | €171,599 | -€8,310 | -4.6% |
| Amounts receivable within one year | 40/41 | €30,001 | €14,931 | -€15,070 | -50.2% |
| Trade receivables | 40 | €21,396 | €4,709 | -€16,687 | -78.0% |
| Other amounts receivable | 41 | €8,605 | €10,222 | +€1,617 | +18.8% |
| Current investments | 50/53 | €40,000 | €0 | -€40,000 | -100% |
| Cash at bank and in hand | 54/58 | €6,622 | €70,323 | +€63,701 | +962% |
| Deferred charges and accrued income | 490/1 | €0 | €6 | +€6 | |
| Total equity and liabilities | 10/49 | €283,544 | €270,304 | -€13,239 | -4.7% |
| Equity | 10/15 | €266,764 | €267,397 | +€633 | +0.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €248,172 | €248,805 | +€633 | +0.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €4,139 | €4,139 | = | 0.0% |
| Distributable reserves | 133 | €244,032 | €244,665 | +€633 | +0.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | -€0 | -100% |
| Amounts payable | 17/49 | €16,780 | €2,908 | -€13,872 | -82.7% |
| Amounts payable within one year | 42/48 | €16,495 | €2,908 | -€13,588 | -82.4% |
| Trade debts | 44 | €13,867 | €0 | -€13,867 | -100% |
| Suppliers | 440/4 | €13,867 | €0 | -€13,867 | -100% |
| Taxes, remuneration and social security | 45 | €1,301 | €2,908 | +€1,607 | +123% |
| Taxes | 450/3 | €1,301 | €2,908 | +€1,607 | +123% |
| Other amounts payable | 47/48 | €1,327 | €0 | -€1,327 | -100% |
| Accrued charges and deferred income | 492/3 | €285 | €0 | -€285 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,411 | €3,411 | = | 0.0% |
| Other operating charges | 640/8 | €1,002 | €896 | -€106 | -10.6% |
| Gross operating margin | 9900 | €20,255 | €16,298 | -€3,957 | -19.5% |
| Operating profit (loss) | 9901 | €15,843 | €11,991 | -€3,851 | -24.3% |
| Financial income | 75/76B | €455 | €3,420 | +€2,965 | +652% |
| Recurring financial income | 75 | €455 | €935 | +€481 | +106% |
| Non-recurring financial income | 76B | - | €2,484 | +€2,484 | |
| Financial charges | 65/66B | €74 | €40 | -€34 | -45.4% |
| Recurring financial charges | 65 | €74 | €40 | -€34 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | €16,223 | €15,370 | -€853 | -5.3% |
| Income taxes | 67/77 | €5,393 | €6,170 | +€777 | +14.4% |
| Profit (loss) for the period | 9904 | €10,830 | €9,201 | -€1,630 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,830 | €9,201 | -€1,630 | -15.0% |
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 14 October 2026 via checked.be.