JBR Management & 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.
JBR Management & Consulting
Largest movements
- Receivables within one year -€43,428
down €43,428 (-78.0%), from €55,695 to €12,266
of which Trade receivables: -€33,151
- Deferred charges and accrued income +€39,096
up €39,096 (+2,498%), from €1,565 to €40,661
- Cash +€2,646
up €2,646 (+397%), from €667 to €3,314
mainly Receivables within one year (+€43,428) and Other debts (+€40,535)
- Other debts +€40,535
up €40,535 (+210%), from €19,284 to €59,819
- Profit (loss) carried forward -€33,081
down €33,081 (-72.8%), from €45,439 to €12,358
- Tax, wage and social debts -€9,547
down €9,547 (-51.0%), from €18,736 to €9,189
- Gross operating margin +€1,118
up €1,118 (+6.1%), from €18,300 to €19,417
- Taxes -€670
down €670 (-14.9%), from €4,501 to €3,831
- Other operating charges +€326
up €326 (+54.7%), from €595 to €921
- Depreciation -€215
down €215 (-24.1%), from €892 to €677
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 | €88,365 | €86,003 | -€2,363 | -2.7% |
| Fixed assets | 21/28 | €30,438 | €29,762 | -€677 | -2.2% |
| Tangible fixed assets | 22/27 | €1,013 | €337 | -€677 | -66.8% |
| Furniture and vehicles | 24 | €1,013 | €337 | -€677 | -66.8% |
| Financial fixed assets | 28 | €29,425 | €29,425 | = | 0.0% |
| Current assets | 29/58 | €57,927 | €56,241 | -€1,686 | -2.9% |
| Amounts receivable within one year | 40/41 | €55,695 | €12,266 | -€43,428 | -78.0% |
| Trade receivables | 40 | €44,881 | €11,730 | -€33,151 | -73.9% |
| Other amounts receivable | 41 | €10,813 | €536 | -€10,277 | -95.0% |
| Cash at bank and in hand | 54/58 | €667 | €3,314 | +€2,646 | +397% |
| Deferred charges and accrued income | 490/1 | €1,565 | €40,661 | +€39,096 | +2,498% |
| Total equity and liabilities | 10/49 | €88,365 | €86,003 | -€2,363 | -2.7% |
| Equity | 10/15 | €47,439 | €14,358 | -€33,081 | -69.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,439 | €12,358 | -€33,081 | -72.8% |
| Amounts payable | 17/49 | €40,927 | €71,645 | +€30,718 | +75.1% |
| Amounts payable within one year | 42/48 | €40,266 | €70,984 | +€30,718 | +76.3% |
| Trade debts | 44 | €2,246 | €1,976 | -€270 | -12.0% |
| Suppliers | 440/4 | €2,246 | €1,976 | -€270 | -12.0% |
| Taxes, remuneration and social security | 45 | €18,736 | €9,189 | -€9,547 | -51.0% |
| Taxes | 450/3 | €18,736 | €9,189 | -€9,547 | -51.0% |
| Other amounts payable | 47/48 | €19,284 | €59,819 | +€40,535 | +210% |
| Accrued charges and deferred income | 492/3 | €661 | €661 | = | 0.0% |
| Non-recurring operating income | 76A | - | €1,089 | +€1,089 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €892 | €677 | -€215 | -24.1% |
| Other operating charges | 640/8 | €595 | €921 | +€326 | +54.7% |
| Gross operating margin | 9900 | €18,300 | €19,417 | +€1,118 | +6.1% |
| Operating profit (loss) | 9901 | €16,812 | €17,820 | +€1,007 | +6.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,501 | €1,631 | +€130 | +8.6% |
| Recurring financial charges | 65 | €1,501 | €1,631 | +€130 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €15,311 | €16,189 | +€878 | +5.7% |
| Income taxes | 67/77 | €4,501 | €3,831 | -€670 | -14.9% |
| Profit (loss) for the period | 9904 | €10,810 | €12,358 | +€1,548 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,810 | €12,358 | +€1,548 | +14.3% |
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 22 October 2026 via checked.be.