JBJ CONSULTING: 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.
JBJ CONSULTING
Largest movements
- Cash -€21,206
down €21,206 (-28.1%), from €75,502 to €54,296
mainly Investment in fixed assets (net) (-€26,215) and Trade debts (-€7,084)
- Intangible fixed assets +€20,160
new in 2025: €20,160
- Receivables within one year -€4,808
down €4,808 (-12.7%), from €37,847 to €33,039
of which Other amounts receivable: -€10,025
- Tangible fixed assets +€3,748
up €3,748 (+184.7%), from €2,029 to €5,777
- Trade debts -€7,084
down €7,084 (-54.1%), from €13,088 to €6,004
- Reserves +€6,612
up €6,612 (+19.2%), from €34,495 to €41,107
- Tax, wage and social debts -€3,156
down €3,156 (-12.8%), from €24,753 to €21,596
of which Taxes: -€3,156
- Provisions +€1,611
up €1,611 (+3.9%), from €40,979 to €42,589
- Financial charges +€42,537
up €42,537 (+63984.8%), from €66 to €42,604
- Provisions -€39,368
down €39,368 (-96.1%), from €40,979 to €1,611
- Gross operating margin +€8,119
up €8,119 (+17.6%), from €46,187 to €54,306
- Taxes -€6,815
down €6,815 (-71.4%), from €9,545 to €2,731
- Depreciation +€1,683
up €1,683 (+270.1%), from €623 to €2,306
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 | €116,115 | €113,318 | -€2,797 | -2.4% |
| Fixed assets | 21/28 | €2,029 | €25,937 | +€23,908 | +1178.3% |
| Intangible fixed assets | 21 | - | €20,160 | +€20,160 | |
| Tangible fixed assets | 22/27 | €2,029 | €5,777 | +€3,748 | +184.7% |
| Furniture and vehicles | 24 | €2,029 | €5,777 | +€3,748 | +184.7% |
| Current assets | 29/58 | €114,086 | €87,381 | -€26,706 | -23.4% |
| Amounts receivable within one year | 40/41 | €37,847 | €33,039 | -€4,808 | -12.7% |
| Trade receivables | 40 | €14,240 | €19,457 | +€5,217 | +36.6% |
| Other amounts receivable | 41 | €23,607 | €13,582 | -€10,025 | -42.5% |
| Cash at bank and in hand | 54/58 | €75,502 | €54,296 | -€21,206 | -28.1% |
| Deferred charges and accrued income | 490/1 | €738 | €45 | -€692 | -93.8% |
| Total equity and liabilities | 10/49 | €116,115 | €113,318 | -€2,797 | -2.4% |
| Equity | 10/15 | €35,995 | €42,607 | +€6,612 | +18.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €34,495 | €41,107 | +€6,612 | +19.2% |
| Distributable reserves | 133 | €34,495 | €41,107 | +€6,612 | +19.2% |
| Provisions and deferred taxes | 16 | €40,979 | €42,589 | +€1,611 | +3.9% |
| Provisions for liabilities and charges | 160/5 | €40,979 | €42,589 | +€1,611 | +3.9% |
| Other liabilities and charges | 164/5 | €40,979 | €42,589 | +€1,611 | +3.9% |
| Amounts payable | 17/49 | €39,142 | €28,121 | -€11,021 | -28.2% |
| Amounts payable within one year | 42/48 | €37,840 | €27,600 | -€10,240 | -27.1% |
| Trade debts | 44 | €13,088 | €6,004 | -€7,084 | -54.1% |
| Suppliers | 440/4 | €13,088 | €6,004 | -€7,084 | -54.1% |
| Taxes, remuneration and social security | 45 | €24,753 | €21,596 | -€3,156 | -12.8% |
| Taxes | 450/3 | €22,699 | €19,543 | -€3,156 | -13.9% |
| Remuneration and social security | 454/9 | €2,054 | €2,054 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,302 | €521 | -€781 | -60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €623 | €2,306 | +€1,683 | +270.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €40,979 | €1,611 | -€39,368 | -96.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €46,187 | €54,306 | +€8,119 | +17.6% |
| Operating profit (loss) | 9901 | €4,198 | €49,989 | +€45,791 | +1090.7% |
| Financial income | 75/76B | €738 | €1,958 | +€1,220 | +165.2% |
| Recurring financial income | 75 | €738 | €1,958 | +€1,220 | +165.2% |
| Financial charges | 65/66B | €66 | €42,604 | +€42,537 | +63984.8% |
| Recurring financial charges | 65 | €66 | €42,604 | +€42,537 | +63984.8% |
| Profit (loss) for the period before taxes | 9903 | €4,870 | €9,343 | +€4,474 | +91.9% |
| Income taxes | 67/77 | €9,545 | €2,731 | -€6,815 | -71.4% |
| Profit (loss) for the period | 9904 | -€4,676 | €6,612 | +€11,288 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,676 | €6,612 | +€11,288 |
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 4 October 2026 via checked.be.