JBT 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.
JBT Consulting
Largest movements
- Receivables within one year +€116,615
up €116,615 (+474%), from €24,584 to €141,199
of which Other amounts receivable: +€118,765
- Cash +€63,136
up €63,136 (+73.2%), from €86,264 to €149,400
mainly Net result for the year (+€160,620) and Tax, wage and social debts (+€32,863)
- Receivables after one year -€16,000
no longer reported in 2025 (was €16,000)
- Reserves +€159,787
up €159,787 (+240%), from €66,685 to €226,472
- Tax, wage and social debts +€32,863
up €32,863 (+117%), from €28,120 to €60,984
- Trade debts -€28,017
down €28,017 (-89.9%), from €31,168 to €3,151
- Gross operating margin +€131,809
up €131,809 (+152%), from €86,451 to €218,260
- Taxes +€33,103
up €33,103 (+193%), from €17,108 to €50,211
- Financial charges +€4,059
up €4,059 (+177%), from €2,295 to €6,353
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 | €128,654 | €293,440 | +€164,786 | +128% |
| Current assets | 29/58 | €128,654 | €293,440 | +€164,786 | +128% |
| Amounts receivable after more than one year | 29 | €16,000 | - | -€16,000 | |
| Other amounts receivable | 291 | €16,000 | - | -€16,000 | |
| Amounts receivable within one year | 40/41 | €24,584 | €141,199 | +€116,615 | +474% |
| Trade receivables | 40 | €24,584 | €22,433 | -€2,150 | -8.7% |
| Other amounts receivable | 41 | - | €118,765 | +€118,765 | |
| Cash at bank and in hand | 54/58 | €86,264 | €149,400 | +€63,136 | +73.2% |
| Deferred charges and accrued income | 490/1 | €1,806 | €2,841 | +€1,035 | +57.3% |
| Total equity and liabilities | 10/49 | €128,654 | €293,440 | +€164,786 | +128% |
| Equity | 10/15 | €68,685 | €228,472 | +€159,787 | +233% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €66,685 | €226,472 | +€159,787 | +240% |
| Distributable reserves | 133 | €66,685 | €226,472 | +€159,787 | +240% |
| Amounts payable | 17/49 | €59,969 | €64,968 | +€4,999 | +8.3% |
| Amounts payable within one year | 42/48 | €59,969 | €64,968 | +€4,999 | +8.3% |
| Trade debts | 44 | €31,168 | €3,151 | -€28,017 | -89.9% |
| Suppliers | 440/4 | €31,168 | €3,151 | -€28,017 | -89.9% |
| Taxes, remuneration and social security | 45 | €28,120 | €60,984 | +€32,863 | +117% |
| Taxes | 450/3 | €28,120 | €60,984 | +€32,863 | +117% |
| Other amounts payable | 47/48 | €681 | €833 | +€152 | +22.4% |
| Other operating charges | 640/8 | €363 | €1,075 | +€712 | +196% |
| Gross operating margin | 9900 | €86,451 | €218,260 | +€131,809 | +152% |
| Operating profit (loss) | 9901 | €86,088 | €217,185 | +€131,096 | +152% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,295 | €6,353 | +€4,059 | +177% |
| Recurring financial charges | 65 | €2,295 | €6,353 | +€4,059 | +177% |
| Profit (loss) for the period before taxes | 9903 | €83,793 | €210,831 | +€127,038 | +152% |
| Income taxes | 67/77 | €17,108 | €50,211 | +€33,103 | +193% |
| Profit (loss) for the period | 9904 | €66,685 | €160,620 | +€93,935 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €66,685 | €160,620 | +€93,935 | +141% |
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.