JCB CONSULT: what changed
Two fiscal 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.
JCB CONSULT
Largest movements
- Receivables within one year -€11,149
down €11,149 (-75.9%), from €14,696 to €3,547
- Deferred charges and accrued income +€1,701
new in 2025: €1,701
- Cash +€936
up €936 (+34.8%), from €2,687 to €3,623
mainly Other debts (+€30,162) and Receivables within one year (+€11,149)
- Profit (loss) carried forward -€40,586
down €40,586 (-69.3%), from -€58,573 to -€99,159
- Other debts +€30,162
up €30,162 (+95.1%), from €31,732 to €61,894
- Trade debts +€1,669
up €1,669 (+68.9%), from €2,424 to €4,093
- Tax, wage and social debts +€243
new in 2025: €243
- Gross operating margin +€4,108
up €4,108 (+10.3%), from -€39,814 to -€35,706
- Financial charges +€2,907
up €2,907 (+6922.6%), from €42 to €2,949
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.
Cash bridge derived
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 | €17,383 | €8,872 | -€8,511 | -49.0% |
| Current assets | 29/58 | €17,383 | €8,872 | -€8,511 | -49.0% |
| Amounts receivable within one year | 40/41 | €14,696 | €3,547 | -€11,149 | -75.9% |
| Other amounts receivable | 41 | €14,696 | €3,547 | -€11,149 | -75.9% |
| Cash at bank and in hand | 54/58 | €2,687 | €3,623 | +€936 | +34.8% |
| Deferred charges and accrued income | 490/1 | - | €1,701 | +€1,701 | |
| Total equity and liabilities | 10/49 | €17,383 | €8,872 | -€8,511 | -49.0% |
| Equity | 10/15 | -€16,773 | -€57,359 | -€40,586 | -242.0% |
| Contributions | 10/11 | €38,000 | €38,000 | = | 0.0% |
| Reserves | 13 | €3,800 | €3,800 | = | 0.0% |
| Distributable reserves | 133 | €3,800 | €3,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,573 | -€99,159 | -€40,586 | -69.3% |
| Amounts payable | 17/49 | €34,156 | €66,231 | +€32,074 | +93.9% |
| Amounts payable within one year | 42/48 | €34,156 | €66,231 | +€32,074 | +93.9% |
| Trade debts | 44 | €2,424 | €4,093 | +€1,669 | +68.9% |
| Suppliers | 440/4 | €2,424 | €4,093 | +€1,669 | +68.9% |
| Taxes, remuneration and social security | 45 | - | €243 | +€243 | |
| Taxes | 450/3 | - | €243 | +€243 | |
| Other amounts payable | 47/48 | €31,732 | €61,894 | +€30,162 | +95.1% |
| Other operating charges | 640/8 | €1,626 | €1,673 | +€47 | +2.9% |
| Gross operating margin | 9900 | -€39,814 | -€35,706 | +€4,108 | +10.3% |
| Operating profit (loss) | 9901 | -€41,440 | -€37,380 | +€4,060 | +9.8% |
| Financial charges | 65/66B | €42 | €2,949 | +€2,907 | +6922.6% |
| Recurring financial charges | 65 | €42 | €2,949 | +€2,907 | +6922.6% |
| Profit (loss) for the period before taxes | 9903 | -€41,482 | -€40,328 | +€1,154 | +2.8% |
| Income taxes | 67/77 | €270 | €257 | -€13 | -4.7% |
| Profit (loss) for the period | 9904 | -€41,752 | -€40,586 | +€1,166 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,752 | -€40,586 | +€1,166 | +2.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.