JFB-Consulting: 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.
JFB-Consulting
Largest movements
- Receivables within one year -€22,305
down €22,305 (-74.9%), from €29,800 to €7,494
of which Trade receivables: -€29,800
- Cash +€8,256
up €8,256 (+50.3%), from €16,427 to €24,683
mainly Receivables within one year (+€22,305) and Net result for the year (+€15,588)
- Tangible fixed assets +€5,846
new in 2025: €5,846
of which Furniture and vehicles: +€3,765
- Reserves +€13,532
up €13,532 (+83.5%), from €16,202 to €29,734
- Debts after one year -€12,212
no longer reported in 2025 (was €12,212)
- Tax, wage and social debts -€5,184
down €5,184 (-50.5%), from €10,274 to €5,090
- Current portion of long-term debt -€5,030
no longer reported in 2025 (was €5,030)
- Other debts -€2,116
no longer reported in 2025 (was €2,116)
- Gross operating margin -€10,338
down €10,338 (-30.3%), from €34,139 to €23,802
- Depreciation -€8,508
down €8,508 (-91.3%), from €9,317 to €809
- Taxes -€1,086
down €1,086 (-15.5%), from €7,000 to €5,914
- Other operating charges -€465
down €465 (-50.1%), from €929 to €463
- Financial charges +€348
up €348 (+50.3%), from €692 to €1,040
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 | €46,924 | €38,492 | -€8,432 | -18.0% |
| Formation expenses | 20 | €698 | €469 | -€229 | -32.8% |
| Fixed assets | 21/28 | - | €5,846 | +€5,846 | |
| Tangible fixed assets | 22/27 | - | €5,846 | +€5,846 | |
| Plant, machinery and equipment | 23 | - | €2,082 | +€2,082 | |
| Furniture and vehicles | 24 | - | €3,765 | +€3,765 | |
| Current assets | 29/58 | €46,226 | €32,177 | -€14,049 | -30.4% |
| Amounts receivable within one year | 40/41 | €29,800 | €7,494 | -€22,305 | -74.9% |
| Trade receivables | 40 | €29,800 | - | -€29,800 | |
| Other amounts receivable | 41 | - | €7,494 | +€7,494 | |
| Cash at bank and in hand | 54/58 | €16,427 | €24,683 | +€8,256 | +50.3% |
| Total equity and liabilities | 10/49 | €46,924 | €38,492 | -€8,432 | -18.0% |
| Equity | 10/15 | €16,646 | €32,234 | +€15,588 | +93.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €16,202 | €29,734 | +€13,532 | +83.5% |
| Distributable reserves | 133 | €16,202 | €29,734 | +€13,532 | +83.5% |
| Profit (loss) carried forward | 14 | -€2,056 | €0 | +€2,056 | |
| Amounts payable | 17/49 | €30,278 | €6,258 | -€24,020 | -79.3% |
| Amounts payable after more than one year | 17 | €12,212 | - | -€12,212 | |
| Financial debts | 170/4 | €12,212 | - | -€12,212 | |
| Amounts payable within one year | 42/48 | €18,066 | €6,258 | -€11,809 | -65.4% |
| Current portion of amounts payable after more than one year | 42 | €5,030 | - | -€5,030 | |
| Trade debts | 44 | €647 | €1,168 | +€521 | +80.6% |
| Suppliers | 440/4 | €647 | €1,168 | +€521 | +80.6% |
| Taxes, remuneration and social security | 45 | €10,274 | €5,090 | -€5,184 | -50.5% |
| Taxes | 450/3 | €10,274 | €5,090 | -€5,184 | -50.5% |
| Other amounts payable | 47/48 | €2,116 | - | -€2,116 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,317 | €809 | -€8,508 | -91.3% |
| Other operating charges | 640/8 | €929 | €463 | -€465 | -50.1% |
| Gross operating margin | 9900 | €34,139 | €23,802 | -€10,338 | -30.3% |
| Operating profit (loss) | 9901 | €23,894 | €22,529 | -€1,365 | -5.7% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €692 | €1,040 | +€348 | +50.3% |
| Recurring financial charges | 65 | €692 | €1,040 | +€348 | +50.3% |
| Profit (loss) for the period before taxes | 9903 | €23,202 | €21,502 | -€1,700 | -7.3% |
| Income taxes | 67/77 | €7,000 | €5,914 | -€1,086 | -15.5% |
| Profit (loss) for the period | 9904 | €16,202 | €15,588 | -€614 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,202 | €15,588 | -€614 | -3.8% |
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 8 October 2026 via checked.be.