JBette 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.
JBette Consulting
Largest movements
- Financial fixed assets +€170,000
new in 2025: €170,000
- Receivables within one year +€9,371
up €9,371 (+74.7%), from €12,540 to €21,911
of which Other amounts receivable: +€9,849
- Cash +€3,523
up €3,523 (+8.7%), from €40,359 to €43,882
mainly Debts after one year (+€143,475) and Net result for the year (+€27,750)
- Debts after one year +€143,475
new in 2025: €143,475
- Profit (loss) carried forward +€27,750
up €27,750 (+60.9%), from €45,541 to €73,291
- Current portion of long-term debt +€9,613
new in 2025: €9,613
- Tax, wage and social debts +€3,469
up €3,469 (+75.8%), from €4,573 to €8,042
of which Taxes: +€3,469
- Gross operating margin +€7,859
up €7,859 (+22.7%), from €34,589 to €42,448
- Financial charges +€2,955
up €2,955 (+5,220%), from €57 to €3,012
- Taxes +€1,597
up €1,597 (+19.9%), from €8,018 to €9,616
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 | €54,801 | €239,201 | +€184,400 | +336% |
| Fixed assets | 21/28 | €1,903 | €172,599 | +€170,696 | +8,971% |
| Tangible fixed assets | 22/27 | €1,903 | €2,599 | +€696 | +36.6% |
| Plant, machinery and equipment | 23 | €1,286 | €585 | -€702 | -54.6% |
| Furniture and vehicles | 24 | €617 | €2,014 | +€1,398 | +227% |
| Financial fixed assets | 28 | - | €170,000 | +€170,000 | |
| Current assets | 29/58 | €52,898 | €66,602 | +€13,704 | +25.9% |
| Amounts receivable within one year | 40/41 | €12,540 | €21,911 | +€9,371 | +74.7% |
| Trade receivables | 40 | €12,540 | €12,063 | -€477 | -3.8% |
| Other amounts receivable | 41 | - | €9,849 | +€9,849 | |
| Cash at bank and in hand | 54/58 | €40,359 | €43,882 | +€3,523 | +8.7% |
| Deferred charges and accrued income | 490/1 | €0 | €809 | +€809 | |
| Total equity and liabilities | 10/49 | €54,801 | €239,201 | +€184,400 | +336% |
| Equity | 10/15 | €48,541 | €76,291 | +€27,750 | +57.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,541 | €73,291 | +€27,750 | +60.9% |
| Amounts payable | 17/49 | €6,260 | €162,910 | +€156,650 | +2,502% |
| Amounts payable after more than one year | 17 | - | €143,475 | +€143,475 | |
| Financial debts | 170/4 | - | €143,475 | +€143,475 | |
| Amounts payable within one year | 42/48 | €6,260 | €19,434 | +€13,174 | +210% |
| Current portion of amounts payable after more than one year | 42 | - | €9,613 | +€9,613 | |
| Trade debts | 44 | €1,535 | €1,779 | +€244 | +15.9% |
| Suppliers | 440/4 | €1,535 | €1,779 | +€244 | +15.9% |
| Taxes, remuneration and social security | 45 | €4,573 | €8,042 | +€3,469 | +75.8% |
| Taxes | 450/3 | €2,073 | €5,542 | +€3,469 | +167% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €152 | €0 | -€152 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €979 | €1,173 | +€194 | +19.8% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Non-recurring operating charges | 66A | - | €565 | +€565 | |
| Gross operating margin | 9900 | €34,589 | €42,448 | +€7,859 | +22.7% |
| Operating profit (loss) | 9901 | €33,610 | €40,309 | +€6,700 | +19.9% |
| Financial income | 75/76B | - | €69 | +€69 | |
| Recurring financial income | 75 | - | €69 | +€69 | |
| Financial charges | 65/66B | €57 | €3,012 | +€2,955 | +5,220% |
| Recurring financial charges | 65 | €57 | €3,012 | +€2,955 | +5,220% |
| Profit (loss) for the period before taxes | 9903 | €33,553 | €37,366 | +€3,813 | +11.4% |
| Income taxes | 67/77 | €8,018 | €9,616 | +€1,597 | +19.9% |
| Profit (loss) for the period | 9904 | €25,535 | €27,750 | +€2,216 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,535 | €27,750 | +€2,216 | +8.7% |
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.