JBS 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.
JBS Consulting
Largest movements
- Tangible fixed assets +€119,031
new in 2025: €119,031
- Receivables within one year +€102,943
up €102,943 (+644%), from €15,975 to €118,918
of which Other amounts receivable: +€73,432
- Cash +€23,404
up €23,404 (+172%), from €13,583 to €36,987
mainly Net result for the year (+€158,037) and Debts after one year (+€76,044)
- Deferred charges and accrued income +€8,796
up €8,796 (+24.4%), from €36,041 to €44,837
- Reserves +€158,037
up €158,037 (+318%), from €49,649 to €207,686
- Debts after one year +€76,044
new in 2025: €76,044
- Tax, wage and social debts +€12,812
up €12,812 (+84.4%), from €15,187 to €27,999
- Current portion of long-term debt +€10,116
new in 2025: €10,116
- Other debts -€5,000
no longer reported in 2025 (was €5,000)
- Gross operating margin +€189,461
up €189,461 (+668%), from €28,383 to €217,844
- Taxes +€38,509
up €38,509 (+545%), from €7,064 to €45,572
- Depreciation +€14,436
new in 2025: €14,436
- Financial income +€2,435
up €2,435 (+24,351,900%), from €0 to €2,435
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 | €71,199 | €325,612 | +€254,413 | +357% |
| Fixed assets | 21/28 | - | €119,031 | +€119,031 | |
| Tangible fixed assets | 22/27 | - | €119,031 | +€119,031 | |
| Land and buildings | 22 | - | €119,031 | +€119,031 | |
| Current assets | 29/58 | €71,199 | €206,582 | +€135,383 | +190% |
| Amounts receivable within one year | 40/41 | €15,975 | €118,918 | +€102,943 | +644% |
| Trade receivables | 40 | €8,865 | €38,376 | +€29,511 | +333% |
| Other amounts receivable | 41 | €7,110 | €80,542 | +€73,432 | +1,033% |
| Current investments | 50/53 | €5,600 | €5,840 | +€240 | +4.3% |
| Cash at bank and in hand | 54/58 | €13,583 | €36,987 | +€23,404 | +172% |
| Deferred charges and accrued income | 490/1 | €36,041 | €44,837 | +€8,796 | +24.4% |
| Total equity and liabilities | 10/49 | €71,199 | €325,612 | +€254,413 | +357% |
| Equity | 10/15 | €50,649 | €208,686 | +€158,037 | +312% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €49,649 | €207,686 | +€158,037 | +318% |
| Distributable reserves | 133 | €49,649 | €207,686 | +€158,037 | +318% |
| Amounts payable | 17/49 | €20,550 | €116,927 | +€96,376 | +469% |
| Amounts payable after more than one year | 17 | - | €76,044 | +€76,044 | |
| Financial debts | 170/4 | - | €76,044 | +€76,044 | |
| Amounts payable within one year | 42/48 | €20,550 | €39,036 | +€18,486 | +90.0% |
| Current portion of amounts payable after more than one year | 42 | - | €10,116 | +€10,116 | |
| Trade debts | 44 | €363 | €921 | +€558 | +154% |
| Suppliers | 440/4 | €363 | €921 | +€558 | +154% |
| Taxes, remuneration and social security | 45 | €15,187 | €27,999 | +€12,812 | +84.4% |
| Taxes | 450/3 | €15,187 | €27,999 | +€12,812 | +84.4% |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Accrued charges and deferred income | 492/3 | - | €1,846 | +€1,846 | |
| Non-recurring operating income | 76A | - | €5,754 | +€5,754 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €14,436 | +€14,436 | |
| Other operating charges | 640/8 | €831 | €922 | +€91 | +11.0% |
| Gross operating margin | 9900 | €28,383 | €217,844 | +€189,461 | +668% |
| Operating profit (loss) | 9901 | €27,552 | €202,486 | +€174,933 | +635% |
| Financial income | 75/76B | €0 | €2,435 | +€2,435 | +24,351,900% |
| Recurring financial income | 75 | €0 | €2,435 | +€2,435 | +24,351,900% |
| Financial charges | 65/66B | €1,015 | €1,312 | +€296 | +29.1% |
| Recurring financial charges | 65 | €1,015 | €1,312 | +€296 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | €26,537 | €203,609 | +€177,073 | +667% |
| Income taxes | 67/77 | €7,064 | €45,572 | +€38,509 | +545% |
| Profit (loss) for the period | 9904 | €19,473 | €158,037 | +€138,564 | +712% |
| Profit (loss) for the period to be appropriated | 9905 | €19,473 | €158,037 | +€138,564 | +712% |
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 23 October 2026 via checked.be.