JBL 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.
JBL Consult
Largest movements
- Cash -€45,604
down €45,604 (-18.8%), from €242,748 to €197,144
mainly Contributions, distributions and other (-€440,830) and Tax, wage and social debts (-€17,687)
- Receivables within one year +€16,931
up €16,931 (+38.5%), from €43,930 to €60,861
of which Other amounts receivable: +€26,765
- Profit (loss) carried forward -€362,763
down €362,763 (-78.4%), from €462,763 to €100,000
- Other debts +€210,343
up €210,343 (+535.2%), from €39,301 to €249,644
- Reserves +€158,342
new in 2025: €158,342
of which Tax-exempt reserves: +€117,880
- Tax, wage and social debts -€17,687
down €17,687 (-28.3%), from €62,570 to €44,883
- Current portion of long-term debt -€16,772
down €16,772 (-74.8%), from €22,413 to €5,641
- Gross operating margin +€114,006
up €114,006 (+53.0%), from €215,221 to €329,227
- Taxes +€32,129
up €32,129 (+61.5%), from €52,254 to €84,383
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 | €599,419 | €566,481 | -€32,938 | -5.5% |
| Fixed assets | 21/28 | €312,681 | €308,476 | -€4,205 | -1.3% |
| Tangible fixed assets | 22/27 | €12,681 | €8,476 | -€4,205 | -33.2% |
| Plant, machinery and equipment | 23 | €4,447 | €2,264 | -€2,184 | -49.1% |
| Furniture and vehicles | 24 | €3,838 | €2,384 | -€1,454 | -37.9% |
| Other tangible fixed assets | 26 | €4,396 | €3,829 | -€568 | -12.9% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €286,737 | €258,005 | -€28,732 | -10.0% |
| Amounts receivable within one year | 40/41 | €43,930 | €60,861 | +€16,931 | +38.5% |
| Trade receivables | 40 | €43,127 | €33,292 | -€9,834 | -22.8% |
| Other amounts receivable | 41 | €804 | €27,569 | +€26,765 | +3330.9% |
| Cash at bank and in hand | 54/58 | €242,748 | €197,144 | -€45,604 | -18.8% |
| Deferred charges and accrued income | 490/1 | €60 | - | -€60 | |
| Total equity and liabilities | 10/49 | €599,419 | €566,481 | -€32,938 | -5.5% |
| Equity | 10/15 | €464,763 | €260,342 | -€204,421 | -44.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €158,342 | +€158,342 | |
| Tax-exempt reserves | 132 | - | €117,880 | +€117,880 | |
| Distributable reserves | 133 | - | €40,462 | +€40,462 | |
| Profit (loss) carried forward | 14 | €462,763 | €100,000 | -€362,763 | -78.4% |
| Amounts payable | 17/49 | €134,656 | €306,139 | +€171,483 | +127.3% |
| Amounts payable after more than one year | 17 | €5,641 | - | -€5,641 | |
| Financial debts | 170/4 | €5,641 | - | -€5,641 | |
| Amounts payable within one year | 42/48 | €126,217 | €300,168 | +€173,951 | +137.8% |
| Current portion of amounts payable after more than one year | 42 | €22,413 | €5,641 | -€16,772 | -74.8% |
| Trade debts | 44 | €1,933 | - | -€1,933 | |
| Suppliers | 440/4 | €1,933 | - | -€1,933 | |
| Taxes, remuneration and social security | 45 | €62,570 | €44,883 | -€17,687 | -28.3% |
| Taxes | 450/3 | €62,570 | €44,883 | -€17,687 | -28.3% |
| Other amounts payable | 47/48 | €39,301 | €249,644 | +€210,343 | +535.2% |
| Accrued charges and deferred income | 492/3 | €2,798 | €5,971 | +€3,173 | +113.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,343 | €4,205 | -€1,137 | -21.3% |
| Other operating charges | 640/8 | €978 | €946 | -€32 | -3.3% |
| Non-recurring operating charges | 66A | €164 | - | -€164 | |
| Gross operating margin | 9900 | €215,221 | €329,227 | +€114,006 | +53.0% |
| Operating profit (loss) | 9901 | €208,735 | €324,075 | +€115,340 | +55.3% |
| Financial income | 75/76B | €10 | €564 | +€554 | +5622.2% |
| Recurring financial income | 75 | €10 | €564 | +€554 | +5622.2% |
| Financial charges | 65/66B | €1,947 | €3,846 | +€1,899 | +97.6% |
| Recurring financial charges | 65 | €1,947 | €3,846 | +€1,899 | +97.6% |
| Profit (loss) for the period before taxes | 9903 | €206,798 | €320,792 | +€113,994 | +55.1% |
| Income taxes | 67/77 | €52,254 | €84,383 | +€32,129 | +61.5% |
| Profit (loss) for the period | 9904 | €154,544 | €236,409 | +€81,865 | +53.0% |
| Transfer to tax-exempt reserves | 689 | - | €117,880 | +€117,880 | |
| Profit (loss) for the period to be appropriated | 9905 | €154,544 | €118,529 | -€36,015 | -23.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.