JEBUR 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.
JEBUR CONSULTING
Largest movements
- Tangible fixed assets +€49,264
up €49,264 (+202%), from €24,383 to €73,648
of which Plant, machinery and equipment: +€34,059
- Financial fixed assets -€20,625
down €20,625 (-100%), from €20,625 to €0
- Cash +€18,824
up €18,824 (+66.9%), from €28,123 to €46,947
mainly Net result for the year (+€53,872) and Depreciation (+€12,601)
- Receivables within one year +€5,320
up €5,320 (+24.2%), from €21,964 to €27,284
of which Other amounts receivable: +€17,310
- Reserves +€54,000
up €54,000 (+771%), from €7,000 to €61,000
- Other debts -€3,359
down €3,359 (-4.0%), from €84,015 to €80,655
- Tax, wage and social debts +€2,747
up €2,747 (+737%), from €373 to €3,119
- Gross operating margin +€73,620
up €73,620 (+553%), from €13,312 to €86,932
- Taxes +€18,707
up €18,707 (+1,595%), from €1,173 to €19,879
- Depreciation +€5,745
up €5,745 (+83.8%), from €6,856 to €12,601
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 | €95,221 | €148,267 | +€53,045 | +55.7% |
| Fixed assets | 21/28 | €45,008 | €73,648 | +€28,639 | +63.6% |
| Tangible fixed assets | 22/27 | €24,383 | €73,648 | +€49,264 | +202% |
| Plant, machinery and equipment | 23 | €21,971 | €56,029 | +€34,059 | +155% |
| Furniture and vehicles | 24 | €2,413 | €17,619 | +€15,206 | +630% |
| Financial fixed assets | 28 | €20,625 | €0 | -€20,625 | -100% |
| Current assets | 29/58 | €50,213 | €74,619 | +€24,406 | +48.6% |
| Amounts receivable within one year | 40/41 | €21,964 | €27,284 | +€5,320 | +24.2% |
| Trade receivables | 40 | €11,990 | €0 | -€11,990 | -100% |
| Other amounts receivable | 41 | €9,974 | €27,284 | +€17,310 | +174% |
| Cash at bank and in hand | 54/58 | €28,123 | €46,947 | +€18,824 | +66.9% |
| Deferred charges and accrued income | 490/1 | €126 | €388 | +€262 | +208% |
| Total equity and liabilities | 10/49 | €95,221 | €148,267 | +€53,045 | +55.7% |
| Equity | 10/15 | €10,303 | €64,175 | +€53,872 | +523% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €7,000 | €61,000 | +€54,000 | +771% |
| Distributable reserves | 133 | €7,000 | €61,000 | +€54,000 | +771% |
| Profit (loss) carried forward | 14 | €803 | €675 | -€128 | -15.9% |
| Amounts payable | 17/49 | €84,919 | €84,092 | -€827 | -1.0% |
| Amounts payable within one year | 42/48 | €84,919 | €84,092 | -€827 | -1.0% |
| Trade debts | 44 | €531 | €317 | -€214 | -40.4% |
| Suppliers | 440/4 | €531 | €317 | -€214 | -40.4% |
| Taxes, remuneration and social security | 45 | €373 | €3,119 | +€2,747 | +737% |
| Taxes | 450/3 | €373 | €3,119 | +€2,747 | +737% |
| Other amounts payable | 47/48 | €84,015 | €80,655 | -€3,359 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,856 | €12,601 | +€5,745 | +83.8% |
| Other operating charges | 640/8 | €433 | €400 | -€33 | -7.7% |
| Gross operating margin | 9900 | €13,312 | €86,932 | +€73,620 | +553% |
| Operating profit (loss) | 9901 | €6,023 | €73,931 | +€67,908 | +1,127% |
| Financial charges | 65/66B | €138 | €179 | +€41 | +29.8% |
| Recurring financial charges | 65 | €138 | €179 | +€41 | +29.8% |
| Profit (loss) for the period before taxes | 9903 | €5,885 | €73,752 | +€67,867 | +1,153% |
| Income taxes | 67/77 | €1,173 | €19,879 | +€18,707 | +1,595% |
| Profit (loss) for the period | 9904 | €4,712 | €53,872 | +€49,160 | +1,043% |
| Profit (loss) for the period to be appropriated | 9905 | €4,712 | €53,872 | +€49,160 | +1,043% |
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 20 October 2026 via checked.be.