JBO 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.
JBO CONSULT
Largest movements
- Receivables within one year -€13,189
down €13,189 (-87.9%), from €15,005 to €1,816
- Cash -€6,247
down €6,247 (-19.3%), from €32,376 to €26,129
mainly Contributions, distributions and other (-€31,000) and Investment in fixed assets (net) (-€2,364)
- Tangible fixed assets +€1,003
up €1,003 (+74.4%), from €1,347 to €2,350
- Reserves -€25,000
down €25,000 (-75.8%), from €33,000 to €8,000
- Other debts +€4,547
new in 2025: €4,547
- Trade debts +€1,415
up €1,415 (+565%), from €250 to €1,665
- Profit (loss) carried forward +€519
up €519 (+2,027%), from €26 to €544
- Gross operating margin -€30,661
down €30,661 (-73.4%), from €41,774 to €11,113
- Financial charges -€26,036
down €26,036 (-99.4%), from €26,186 to €150
of which Non-recurring financial charges: -€26,051
- Taxes -€803
down €803 (-20.7%), from €3,886 to €3,084
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 | €48,728 | €30,295 | -€18,433 | -37.8% |
| Fixed assets | 21/28 | €1,347 | €2,350 | +€1,003 | +74.4% |
| Tangible fixed assets | 22/27 | €1,347 | €2,350 | +€1,003 | +74.4% |
| Furniture and vehicles | 24 | €1,347 | €2,350 | +€1,003 | +74.4% |
| Current assets | 29/58 | €47,381 | €27,945 | -€19,436 | -41.0% |
| Amounts receivable within one year | 40/41 | €15,005 | €1,816 | -€13,189 | -87.9% |
| Other amounts receivable | 41 | €15,005 | €1,816 | -€13,189 | -87.9% |
| Cash at bank and in hand | 54/58 | €32,376 | €26,129 | -€6,247 | -19.3% |
| Total equity and liabilities | 10/49 | €48,728 | €30,295 | -€18,433 | -37.8% |
| Equity | 10/15 | €37,026 | €12,544 | -€24,481 | -66.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Contributions outside capital | 11 | €4,000 | €4,000 | = | 0.0% |
| Other | 1109/19 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €33,000 | €8,000 | -€25,000 | -75.8% |
| Distributable reserves | 133 | €33,000 | €8,000 | -€25,000 | -75.8% |
| Profit (loss) carried forward | 14 | €26 | €544 | +€519 | +2,027% |
| Amounts payable | 17/49 | €11,703 | €17,751 | +€6,048 | +51.7% |
| Amounts payable within one year | 42/48 | €11,703 | €17,751 | +€6,048 | +51.7% |
| Trade debts | 44 | €250 | €1,665 | +€1,415 | +565% |
| Suppliers | 440/4 | €250 | €1,665 | +€1,415 | +565% |
| Taxes, remuneration and social security | 45 | €11,452 | €11,539 | +€87 | +0.8% |
| Taxes | 450/3 | €11,452 | €11,539 | +€87 | +0.8% |
| Other amounts payable | 47/48 | - | €4,547 | +€4,547 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €953 | €1,361 | +€407 | +42.7% |
| Gross operating margin | 9900 | €41,774 | €11,113 | -€30,661 | -73.4% |
| Operating profit (loss) | 9901 | €40,821 | €9,753 | -€31,068 | -76.1% |
| Financial income | 75/76B | €227 | - | -€227 | |
| Recurring financial income | 75 | €227 | - | -€227 | |
| Financial charges | 65/66B | €26,186 | €150 | -€26,036 | -99.4% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.0% |
| Non-recurring financial charges | 66B | €26,051 | - | -€26,051 | |
| Profit (loss) for the period before taxes | 9903 | €14,861 | €9,603 | -€5,259 | -35.4% |
| Income taxes | 67/77 | €3,886 | €3,084 | -€803 | -20.7% |
| Profit (loss) for the period | 9904 | €10,975 | €6,519 | -€4,456 | -40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,975 | €6,519 | -€4,456 | -40.6% |
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 16 October 2026 via checked.be.