JBP CONSEILS: 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.
JBP CONSEILS
Largest movements
- Stocks and contracts -€148,892
down €148,892 (-32.7%), from €454,928 to €306,036
- Cash +€58,827
up €58,827 (+116%), from €50,818 to €109,645
mainly Stocks and contracts (+€148,892) and Other debts (+€11,019)
- Reserves -€140,304
down €140,304 (-67.3%), from €208,446 to €68,142
of which Distributable reserves: -€140,304
- Profit (loss) carried forward +€39,680
no longer reported in 2025 (was -€39,680)
- Other debts +€11,019
up €11,019 (+3.5%), from €315,321 to €326,340
- Gross operating margin -€60,430
down €60,430 (-265%), from -€22,838 to -€83,269
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 | €507,229 | €417,637 | -€89,592 | -17.7% |
| Current assets | 29/58 | €507,229 | €417,637 | -€89,592 | -17.7% |
| Stocks and contracts in progress | 3 | €454,928 | €306,036 | -€148,892 | -32.7% |
| Stocks | 30/36 | €454,928 | €306,036 | -€148,892 | -32.7% |
| Cash at bank and in hand | 54/58 | €50,818 | €109,645 | +€58,827 | +116% |
| Deferred charges and accrued income | 490/1 | €1,483 | €1,957 | +€474 | +31.9% |
| Total equity and liabilities | 10/49 | €507,229 | €417,637 | -€89,592 | -17.7% |
| Equity | 10/15 | €187,366 | €86,742 | -€100,624 | -53.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €208,446 | €68,142 | -€140,304 | -67.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €206,586 | €66,282 | -€140,304 | -67.9% |
| Profit (loss) carried forward | 14 | -€39,680 | - | +€39,680 | |
| Amounts payable | 17/49 | €319,863 | €330,895 | +€11,032 | +3.4% |
| Amounts payable within one year | 42/48 | €319,863 | €330,895 | +€11,032 | +3.4% |
| Taxes, remuneration and social security | 45 | €4,542 | €4,555 | +€14 | +0.3% |
| Taxes | 450/3 | €4,542 | €4,555 | +€14 | +0.3% |
| Other amounts payable | 47/48 | €315,321 | €326,340 | +€11,019 | +3.5% |
| Other operating charges | 640/8 | €1,393 | €1,894 | +€502 | +36.0% |
| Gross operating margin | 9900 | -€22,838 | -€83,269 | -€60,430 | -265% |
| Operating profit (loss) | 9901 | -€24,231 | -€85,163 | -€60,932 | -251% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €15,449 | €15,462 | +€13 | +0.1% |
| Recurring financial charges | 65 | €15,449 | €15,462 | +€13 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€39,680 | -€100,624 | -€60,944 | -154% |
| Profit (loss) for the period | 9904 | -€39,680 | -€100,624 | -€60,944 | -154% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,680 | -€100,624 | -€60,944 | -154% |
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 25 October 2026 via checked.be.