JFBA 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.
JFBA Consult
Largest movements
- Receivables within one year -€15,675
down €15,675 (-23.1%), from €67,924 to €52,249
of which Trade receivables: -€11,728
- Tangible fixed assets -€10,399
down €10,399 (-60.9%), from €17,085 to €6,685
- Cash +€6,032
up €6,032 (+16.1%), from €37,373 to €43,404
mainly Net result for the year (+€54,696) and Receivables within one year (+€15,675)
- Other debts -€15,614
down €15,614 (-21.4%), from €72,864 to €57,250
- Tax, wage and social debts -€3,865
down €3,865 (-13.2%), from €29,324 to €25,459
- Gross operating margin -€18,112
down €18,112 (-17.8%), from €101,470 to €83,358
- Taxes -€3,892
down €3,892 (-19.0%), from €20,502 to €16,610
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 | €123,327 | €103,353 | -€19,974 | -16.2% |
| Fixed assets | 21/28 | €17,085 | €6,685 | -€10,399 | -60.9% |
| Tangible fixed assets | 22/27 | €17,085 | €6,685 | -€10,399 | -60.9% |
| Furniture and vehicles | 24 | €17,085 | €6,685 | -€10,399 | -60.9% |
| Current assets | 29/58 | €106,243 | €96,667 | -€9,575 | -9.0% |
| Amounts receivable within one year | 40/41 | €67,924 | €52,249 | -€15,675 | -23.1% |
| Trade receivables | 40 | €60,500 | €48,772 | -€11,728 | -19.4% |
| Other amounts receivable | 41 | €7,424 | €3,477 | -€3,947 | -53.2% |
| Cash at bank and in hand | 54/58 | €37,373 | €43,404 | +€6,032 | +16.1% |
| Deferred charges and accrued income | 490/1 | €946 | €1,014 | +€68 | +7.2% |
| Total equity and liabilities | 10/49 | €123,327 | €103,353 | -€19,974 | -16.2% |
| Equity | 10/15 | €20,508 | €20,460 | -€48 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48 | - | -€48 | |
| Amounts payable | 17/49 | €102,819 | €82,893 | -€19,926 | -19.4% |
| Amounts payable within one year | 42/48 | €102,819 | €82,893 | -€19,926 | -19.4% |
| Trade debts | 44 | €630 | €183 | -€447 | -70.9% |
| Suppliers | 440/4 | €630 | €183 | -€447 | -70.9% |
| Taxes, remuneration and social security | 45 | €29,324 | €25,459 | -€3,865 | -13.2% |
| Taxes | 450/3 | €29,324 | €25,459 | -€3,865 | -13.2% |
| Other amounts payable | 47/48 | €72,864 | €57,250 | -€15,614 | -21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,472 | €11,007 | +€535 | +5.1% |
| Other operating charges | 640/8 | €888 | €919 | +€31 | +3.5% |
| Gross operating margin | 9900 | €101,470 | €83,358 | -€18,112 | -17.8% |
| Operating profit (loss) | 9901 | €90,110 | €71,431 | -€18,678 | -20.7% |
| Financial income | 75/76B | €0 | €1 | +€1 | +8000.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +8000.0% |
| Financial charges | 65/66B | €269 | €126 | -€143 | -53.1% |
| Recurring financial charges | 65 | €269 | €126 | -€143 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | €89,841 | €71,306 | -€18,535 | -20.6% |
| Income taxes | 67/77 | €20,502 | €16,610 | -€3,892 | -19.0% |
| Profit (loss) for the period | 9904 | €69,338 | €54,696 | -€14,643 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €69,338 | €54,696 | -€14,643 | -21.1% |
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.