JBX Consult: 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.
JBX Consult
Largest movements
- Receivables within one year +€99,594
up €99,594 (+1,181%), from €8,431 to €108,025
- Cash -€58,749
down €58,749 (-17.4%), from €337,695 to €278,946
mainly Contributions, distributions and other (-€235,294) and Receivables within one year (-€99,594)
- Profit (loss) carried forward +€91,573
up €91,573 (+12.9%), from €708,715 to €800,288
- Debts after one year -€59,911
down €59,911 (-31.4%), from €190,850 to €130,939
- Gross operating margin +€15,177
up €15,177 (+43.9%), from €34,545 to €49,722
- Taxes +€3,535
up €3,535 (+38.3%), from €9,220 to €12,755
- Financial charges -€2,115
down €2,115 (-24.4%), from €8,665 to €6,550
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 | €1,149,066 | €1,186,592 | +€37,525 | +3.3% |
| Fixed assets | 21/28 | €722,940 | €719,231 | -€3,709 | -0.5% |
| Tangible fixed assets | 22/27 | €13,257 | €9,548 | -€3,709 | -28.0% |
| Land and buildings | 22 | €9,652 | €7,632 | -€2,020 | -20.9% |
| Plant, machinery and equipment | 23 | €1,685 | €1,319 | -€367 | -21.7% |
| Furniture and vehicles | 24 | €1,920 | €598 | -€1,322 | -68.9% |
| Financial fixed assets | 28 | €709,683 | €709,683 | = | 0.0% |
| Current assets | 29/58 | €426,126 | €467,360 | +€41,234 | +9.7% |
| Amounts receivable within one year | 40/41 | €8,431 | €108,025 | +€99,594 | +1,181% |
| Other amounts receivable | 41 | €8,431 | €108,025 | +€99,594 | +1,181% |
| Current investments | 50/53 | €80,000 | €80,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €337,695 | €278,946 | -€58,749 | -17.4% |
| Deferred charges and accrued income | 490/1 | - | €389 | +€389 | |
| Total equity and liabilities | 10/49 | €1,149,066 | €1,186,592 | +€37,525 | +3.3% |
| Equity | 10/15 | €727,315 | €818,888 | +€91,573 | +12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €708,715 | €800,288 | +€91,573 | +12.9% |
| Amounts payable | 17/49 | €421,751 | €367,704 | -€54,047 | -12.8% |
| Amounts payable after more than one year | 17 | €190,850 | €130,939 | -€59,911 | -31.4% |
| Financial debts | 170/4 | €190,850 | €130,939 | -€59,911 | -31.4% |
| Amounts payable within one year | 42/48 | €230,901 | €236,765 | +€5,864 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €65,955 | €65,388 | -€567 | -0.9% |
| Trade debts | 44 | €2,335 | €7,920 | +€5,584 | +239% |
| Suppliers | 440/4 | €2,335 | €7,920 | +€5,584 | +239% |
| Taxes, remuneration and social security | 45 | €12,366 | €12,668 | +€302 | +2.4% |
| Taxes | 450/3 | €10,366 | €10,668 | +€302 | +2.9% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €150,244 | €150,789 | +€545 | +0.4% |
| Non-recurring operating income | 76A | €8,245 | - | -€8,245 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,489 | €3,709 | +€219 | +6.3% |
| Other operating charges | 640/8 | €1,612 | €1,206 | -€406 | -25.2% |
| Gross operating margin | 9900 | €34,545 | €49,722 | +€15,177 | +43.9% |
| Operating profit (loss) | 9901 | €29,444 | €44,807 | +€15,363 | +52.2% |
| Financial income | 75/76B | €301,407 | €301,365 | -€42 | 0.0% |
| Recurring financial income | 75 | €301,407 | €301,365 | -€42 | 0.0% |
| Financial charges | 65/66B | €8,665 | €6,550 | -€2,115 | -24.4% |
| Recurring financial charges | 65 | €8,665 | €6,550 | -€2,115 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €322,185 | €339,622 | +€17,437 | +5.4% |
| Income taxes | 67/77 | €9,220 | €12,755 | +€3,535 | +38.3% |
| Profit (loss) for the period | 9904 | €312,965 | €326,867 | +€13,902 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €312,965 | €326,867 | +€13,902 | +4.4% |
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 17 October 2026 via checked.be.