JBO 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.
JBO CONSULTING
Largest movements
- Tangible fixed assets +€232,130
up €232,130 (+26.6%), from €872,132 to €1.1m
of which Furniture and vehicles: +€215,227
- Current investments -€130,000
no longer reported in 2025 (was €130,000)
- Cash +€85,984
up €85,984 (+175%), from €49,036 to €135,020
mainly Trade debts (+€213,254) and Current investments (+€130,000)
- Trade debts +€213,254
up €213,254 (+1,494%), from €14,278 to €227,532
- Debts after one year -€40,665
down €40,665 (-7.0%), from €580,958 to €540,294
- Profit (loss) carried forward +€27,226
up €27,226 (+7.9%), from €343,697 to €370,923
- Gross operating margin +€9,764
up €9,764 (+8.2%), from €119,344 to €129,107
- Depreciation +€6,310
up €6,310 (+10.8%), from €58,620 to €64,930
- Financial income +€1,746
up €1,746 (+123%), from €1,419 to €3,165
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 | €1,137,291 | €1,332,472 | +€195,181 | +17.2% |
| Fixed assets | 21/28 | €872,752 | €1,105,290 | +€232,538 | +26.6% |
| Tangible fixed assets | 22/27 | €872,132 | €1,104,263 | +€232,130 | +26.6% |
| Land and buildings | 22 | €872,132 | €889,036 | +€16,904 | +1.9% |
| Furniture and vehicles | 24 | €0 | €215,227 | +€215,227 | |
| Financial fixed assets | 28 | €619 | €1,027 | +€408 | +65.9% |
| Current assets | 29/58 | €264,539 | €227,182 | -€37,357 | -14.1% |
| Amounts receivable within one year | 40/41 | €78,085 | €73,329 | -€4,756 | -6.1% |
| Trade receivables | 40 | €34,325 | €64,330 | +€30,005 | +87.4% |
| Other amounts receivable | 41 | €43,760 | €8,999 | -€34,761 | -79.4% |
| Current investments | 50/53 | €130,000 | - | -€130,000 | |
| Cash at bank and in hand | 54/58 | €49,036 | €135,020 | +€85,984 | +175% |
| Deferred charges and accrued income | 490/1 | €7,418 | €18,833 | +€11,416 | +154% |
| Total equity and liabilities | 10/49 | €1,137,291 | €1,332,472 | +€195,181 | +17.2% |
| Equity | 10/15 | €474,157 | €501,383 | +€27,226 | +5.7% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,860 | €11,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,860 | €11,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €343,697 | €370,923 | +€27,226 | +7.9% |
| Amounts payable | 17/49 | €663,134 | €831,089 | +€167,955 | +25.3% |
| Amounts payable after more than one year | 17 | €580,958 | €540,294 | -€40,665 | -7.0% |
| Financial debts | 170/4 | €580,958 | €540,294 | -€40,665 | -7.0% |
| Amounts payable within one year | 42/48 | €82,176 | €290,795 | +€208,620 | +254% |
| Current portion of amounts payable after more than one year | 42 | €44,712 | €45,665 | +€953 | +2.1% |
| Trade debts | 44 | €14,278 | €227,532 | +€213,254 | +1,494% |
| Suppliers | 440/4 | €14,278 | €227,532 | +€213,254 | +1,494% |
| Taxes, remuneration and social security | 45 | €13,972 | €5,585 | -€8,386 | -60.0% |
| Taxes | 450/3 | €13,972 | €5,585 | -€8,386 | -60.0% |
| Other amounts payable | 47/48 | €9,214 | €12,013 | +€2,799 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,620 | €64,930 | +€6,310 | +10.8% |
| Other operating charges | 640/8 | €12,467 | €12,762 | +€294 | +2.4% |
| Gross operating margin | 9900 | €119,344 | €129,107 | +€9,764 | +8.2% |
| Operating profit (loss) | 9901 | €48,256 | €51,416 | +€3,160 | +6.5% |
| Financial income | 75/76B | €1,419 | €3,165 | +€1,746 | +123% |
| Recurring financial income | 75 | €1,419 | €3,165 | +€1,746 | +123% |
| Financial charges | 65/66B | €12,724 | €12,147 | -€577 | -4.5% |
| Recurring financial charges | 65 | €12,724 | €12,147 | -€577 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €36,951 | €42,434 | +€5,483 | +14.8% |
| Income taxes | 67/77 | €8,046 | €7,708 | -€338 | -4.2% |
| Profit (loss) for the period | 9904 | €28,905 | €34,726 | +€5,821 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,905 | €34,726 | +€5,821 | +20.1% |
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 26 October 2026 via checked.be.