JEBA 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.
JEBA CONSULTING
Largest movements
- Receivables within one year +€32,979
up €32,979 (+34.2%), from €96,454 to €129,433
of which Trade receivables: +€47,502
- Tangible fixed assets +€21,723
up €21,723 (+20.9%), from €103,871 to €125,594
of which Land and buildings: +€34,794
- Cash -€3,185
down €3,185 (-5.9%), from €54,140 to €50,955
mainly Contributions, distributions and other (-€51,549) and Investment in fixed assets (net) (-€40,966)
- Other debts +€76,510
up €76,510 (+754%), from €10,149 to €86,659
- Trade debts -€15,559
down €15,559 (-29.7%), from €52,433 to €36,874
- Debts after one year -€9,558
down €9,558 (-39.1%), from €24,456 to €14,899
- Tax, wage and social debts +€4,985
up €4,985 (+39.3%), from €12,673 to €17,659
- Current portion of long-term debt -€4,960
down €4,960 (-34.2%), from €14,518 to €9,558
- Depreciation -€9,967
down €9,967 (-34.1%), from €29,210 to €19,243
- Gross operating margin +€5,275
up €5,275 (+6.1%), from €85,825 to €91,101
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 | €257,705 | €309,124 | +€51,419 | +20.0% |
| Fixed assets | 21/28 | €103,871 | €125,594 | +€21,723 | +20.9% |
| Tangible fixed assets | 22/27 | €103,871 | €125,594 | +€21,723 | +20.9% |
| Land and buildings | 22 | €57,169 | €91,962 | +€34,794 | +60.9% |
| Plant, machinery and equipment | 23 | €4,016 | €3,157 | -€859 | -21.4% |
| Furniture and vehicles | 24 | €42,686 | €30,475 | -€12,211 | -28.6% |
| Current assets | 29/58 | €153,834 | €183,530 | +€29,696 | +19.3% |
| Amounts receivable within one year | 40/41 | €96,454 | €129,433 | +€32,979 | +34.2% |
| Trade receivables | 40 | €78,931 | €126,433 | +€47,502 | +60.2% |
| Other amounts receivable | 41 | €17,523 | €3,000 | -€14,523 | -82.9% |
| Cash at bank and in hand | 54/58 | €54,140 | €50,955 | -€3,185 | -5.9% |
| Deferred charges and accrued income | 490/1 | €3,240 | €3,142 | -€99 | -3.0% |
| Total equity and liabilities | 10/49 | €257,705 | €309,124 | +€51,419 | +20.0% |
| Equity | 10/15 | €143,476 | €143,476 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,056 | €74,056 | = | 0.0% |
| Distributable reserves | 133 | €74,056 | €74,056 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,820 | €50,820 | = | 0.0% |
| Amounts payable | 17/49 | €114,229 | €165,648 | +€51,419 | +45.0% |
| Amounts payable after more than one year | 17 | €24,456 | €14,899 | -€9,558 | -39.1% |
| Financial debts | 170/4 | €24,456 | €14,899 | -€9,558 | -39.1% |
| Amounts payable within one year | 42/48 | €89,773 | €150,749 | +€60,976 | +67.9% |
| Current portion of amounts payable after more than one year | 42 | €14,518 | €9,558 | -€4,960 | -34.2% |
| Trade debts | 44 | €52,433 | €36,874 | -€15,559 | -29.7% |
| Suppliers | 440/4 | €52,433 | €36,874 | -€15,559 | -29.7% |
| Taxes, remuneration and social security | 45 | €12,673 | €17,659 | +€4,985 | +39.3% |
| Taxes | 450/3 | €12,673 | €17,659 | +€4,985 | +39.3% |
| Other amounts payable | 47/48 | €10,149 | €86,659 | +€76,510 | +754% |
| Remuneration, social security and pensions | 62 | - | €481 | +€481 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,210 | €19,243 | -€9,967 | -34.1% |
| Other operating charges | 640/8 | €255 | €267 | +€12 | +4.7% |
| Gross operating margin | 9900 | €85,825 | €91,101 | +€5,275 | +6.1% |
| Operating profit (loss) | 9901 | €56,361 | €71,110 | +€14,749 | +26.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,109 | €2,577 | -€532 | -17.1% |
| Recurring financial charges | 65 | €3,109 | €2,577 | -€532 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €53,251 | €68,532 | +€15,281 | +28.7% |
| Income taxes | 67/77 | €17,134 | €16,984 | -€150 | -0.9% |
| Profit (loss) for the period | 9904 | €36,117 | €51,549 | +€15,431 | +42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,117 | €51,549 | +€15,431 | +42.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.