JBIN 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.
JBIN Consulting
Largest movements
- Cash -€71,290
down €71,290 (-78.9%), from €90,395 to €19,105
mainly Debts after one year (-€50,000) and Net result for the year (-€14,098)
- Receivables within one year -€3,019
down €3,019 (-40.3%), from €7,500 to €4,481
- Deferred charges and accrued income -€3,000
no longer reported in 2025 (was €3,000)
- Tangible fixed assets -€1,663
down €1,663 (-11.3%), from €14,776 to €13,113
- Debts after one year -€50,000
no longer reported in 2025 (was €50,000)
- Profit (loss) carried forward -€14,098
down €14,098 (-43.2%), from €32,656 to €18,558
- Trade debts -€11,124
down €11,124 (-99.3%), from €11,205 to €81
- Other debts -€1,967
no longer reported in 2025 (was €1,967)
- Tax, wage and social debts -€1,783
no longer reported in 2025 (was €1,783)
- Gross operating margin -€20,668
down €20,668, from €14,020 to -€6,648
- Financial income -€7,898
down €7,898 (-97.6%), from €8,092 to €194
of which Non-recurring financial income: -€7,000
- Staff costs -€6,566
no longer reported in 2025 (was €6,566)
- Taxes +€3,813
up €3,813, from -€798 to €3,015
- Depreciation +€954
up €954 (+40.7%), from €2,345 to €3,299
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 | €115,671 | €36,699 | -€78,972 | -68.3% |
| Fixed assets | 21/28 | €14,776 | €13,113 | -€1,663 | -11.3% |
| Tangible fixed assets | 22/27 | €14,776 | €13,113 | -€1,663 | -11.3% |
| Furniture and vehicles | 24 | €14,776 | €13,113 | -€1,663 | -11.3% |
| Current assets | 29/58 | €100,895 | €23,586 | -€77,309 | -76.6% |
| Amounts receivable within one year | 40/41 | €7,500 | €4,481 | -€3,019 | -40.3% |
| Other amounts receivable | 41 | €7,500 | €4,481 | -€3,019 | -40.3% |
| Cash at bank and in hand | 54/58 | €90,395 | €19,105 | -€71,290 | -78.9% |
| Deferred charges and accrued income | 490/1 | €3,000 | - | -€3,000 | |
| Total equity and liabilities | 10/49 | €115,671 | €36,699 | -€78,972 | -68.3% |
| Equity | 10/15 | €50,716 | €36,618 | -€14,098 | -27.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 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% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,656 | €18,558 | -€14,098 | -43.2% |
| Amounts payable | 17/49 | €64,955 | €81 | -€64,874 | -99.9% |
| Amounts payable after more than one year | 17 | €50,000 | - | -€50,000 | |
| Financial debts | 170/4 | €50,000 | - | -€50,000 | |
| Amounts payable within one year | 42/48 | €14,955 | €81 | -€14,874 | -99.5% |
| Trade debts | 44 | €11,205 | €81 | -€11,124 | -99.3% |
| Suppliers | 440/4 | €11,205 | €81 | -€11,124 | -99.3% |
| Taxes, remuneration and social security | 45 | €1,783 | - | -€1,783 | |
| Taxes | 450/3 | €1,783 | - | -€1,783 | |
| Other amounts payable | 47/48 | €1,967 | - | -€1,967 | |
| Remuneration, social security and pensions | 62 | €6,566 | - | -€6,566 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,345 | €3,299 | +€954 | +40.7% |
| Other operating charges | 640/8 | €714 | €544 | -€170 | -23.8% |
| Gross operating margin | 9900 | €14,020 | -€6,648 | -€20,668 | |
| Operating profit (loss) | 9901 | €4,395 | -€10,491 | -€14,886 | |
| Financial income | 75/76B | €8,092 | €194 | -€7,898 | -97.6% |
| Recurring financial income | 75 | €1,092 | €194 | -€898 | -82.2% |
| Non-recurring financial income | 76B | €7,000 | - | -€7,000 | |
| Financial charges | 65/66B | €786 | €786 | = | 0.0% |
| Recurring financial charges | 65 | €786 | €786 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €11,701 | -€11,083 | -€22,784 | |
| Income taxes | 67/77 | -€798 | €3,015 | +€3,813 | |
| Profit (loss) for the period | 9904 | €12,499 | -€14,098 | -€26,597 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,499 | -€14,098 | -€26,597 |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.