JBL CONSULTING SERVICES: 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 CONSULTING SERVICES
Largest movements
- Tangible fixed assets -€7,957
down €7,957 (-44.5%), from €17,877 to €9,920
of which Plant, machinery and equipment: -€6,837
- Stocks and contracts +€1,100
up €1,100 (+17.3%), from €6,373 to €7,473
- Other debts -€11,529
down €11,529 (-49.0%), from €23,529 to €12,000
- Tax, wage and social debts +€7,624
up €7,624 (+428%), from €1,779 to €9,403
- Profit (loss) carried forward -€2,052
down €2,052 (-14.7%), from €13,930 to €11,878
- Trade debts -€1,133
down €1,133 (-33.2%), from €3,418 to €2,285
- Gross operating margin +€7,909
up €7,909 (+55.0%), from €14,380 to €22,289
- Depreciation -€4,240
down €4,240 (-34.8%), from €12,197 to €7,957
- Taxes +€3,003
up €3,003 (+320%), from €940 to €3,943
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 | €62,657 | €55,566 | -€7,091 | -11.3% |
| Fixed assets | 21/28 | €18,277 | €10,320 | -€7,957 | -43.5% |
| Tangible fixed assets | 22/27 | €17,877 | €9,920 | -€7,957 | -44.5% |
| Plant, machinery and equipment | 23 | €16,355 | €9,519 | -€6,837 | -41.8% |
| Furniture and vehicles | 24 | €1,522 | €402 | -€1,120 | -73.6% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €44,380 | €45,246 | +€866 | +2.0% |
| Stocks and contracts in progress | 3 | €6,373 | €7,473 | +€1,100 | +17.3% |
| Stocks | 30/36 | €6,373 | €7,473 | +€1,100 | +17.3% |
| Amounts receivable within one year | 40/41 | €24,918 | €25,049 | +€131 | +0.5% |
| Trade receivables | 40 | €9,468 | €19,897 | +€10,429 | +110% |
| Other amounts receivable | 41 | €15,450 | €5,151 | -€10,298 | -66.7% |
| Cash at bank and in hand | 54/58 | €11,419 | €11,520 | +€101 | +0.9% |
| Deferred charges and accrued income | 490/1 | €1,670 | €1,204 | -€466 | -27.9% |
| Total equity and liabilities | 10/49 | €62,657 | €55,566 | -€7,091 | -11.3% |
| Equity | 10/15 | €33,930 | €31,878 | -€2,052 | -6.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,930 | €11,878 | -€2,052 | -14.7% |
| Amounts payable | 17/49 | €28,727 | €23,688 | -€5,039 | -17.5% |
| Amounts payable within one year | 42/48 | €28,727 | €23,688 | -€5,039 | -17.5% |
| Trade debts | 44 | €3,418 | €2,285 | -€1,133 | -33.2% |
| Suppliers | 440/4 | €3,418 | €2,285 | -€1,133 | -33.2% |
| Taxes, remuneration and social security | 45 | €1,779 | €9,403 | +€7,624 | +428% |
| Taxes | 450/3 | €1,779 | €9,403 | +€7,624 | +428% |
| Other amounts payable | 47/48 | €23,529 | €12,000 | -€11,529 | -49.0% |
| Non-recurring operating income | 76A | €3,337 | - | -€3,337 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,197 | €7,957 | -€4,240 | -34.8% |
| Other operating charges | 640/8 | €811 | €770 | -€42 | -5.1% |
| Gross operating margin | 9900 | €14,380 | €22,289 | +€7,909 | +55.0% |
| Operating profit (loss) | 9901 | €1,372 | €13,563 | +€12,191 | +889% |
| Financial income | 75/76B | €616 | €412 | -€204 | -33.2% |
| Recurring financial income | 75 | €616 | €412 | -€204 | -33.2% |
| Financial charges | 65/66B | €160 | €83 | -€76 | -47.8% |
| Recurring financial charges | 65 | €160 | €83 | -€76 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €1,829 | €13,891 | +€12,063 | +660% |
| Income taxes | 67/77 | €940 | €3,943 | +€3,003 | +320% |
| Profit (loss) for the period | 9904 | €889 | €9,948 | +€9,059 | +1,019% |
| Profit (loss) for the period to be appropriated | 9905 | €889 | €9,948 | +€9,059 | +1,019% |
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 20 October 2026 via checked.be.