JIBE 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.
JIBE CONSULTING
Largest movements
- Receivables within one year -€18,590
down €18,590 (-43.4%), from €42,841 to €24,251
of which Trade receivables: -€13,850
- Tangible fixed assets +€4,449
up €4,449 (+450%), from €989 to €5,438
- Cash +€1,885
up €1,885 (+8.0%), from €23,672 to €25,557
mainly Net result for the year (+€63,100) and Other debts (+€49,167)
- Profit (loss) carried forward -€61,900
down €61,900 (-95.8%), from €64,646 to €2,746
- Other debts +€49,167
up €49,167 (+5,902%), from €833 to €50,000
- Gross operating margin +€64,653
up €64,653 (+367%), from €17,612 to €82,265
- Taxes +€12,794
up €12,794 (+340%), from €3,768 to €16,562
- Depreciation +€1,571
up €1,571 (+559%), from €281 to €1,851
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 | €67,979 | €55,246 | -€12,733 | -18.7% |
| Fixed assets | 21/28 | €989 | €5,438 | +€4,449 | +450% |
| Tangible fixed assets | 22/27 | €989 | €5,438 | +€4,449 | +450% |
| Furniture and vehicles | 24 | €989 | €5,438 | +€4,449 | +450% |
| Current assets | 29/58 | €66,990 | €49,808 | -€17,182 | -25.6% |
| Amounts receivable within one year | 40/41 | €42,841 | €24,251 | -€18,590 | -43.4% |
| Trade receivables | 40 | €36,463 | €22,613 | -€13,850 | -38.0% |
| Other amounts receivable | 41 | €6,379 | €1,639 | -€4,740 | -74.3% |
| Cash at bank and in hand | 54/58 | €23,672 | €25,557 | +€1,885 | +8.0% |
| Deferred charges and accrued income | 490/1 | €477 | - | -€477 | |
| Total equity and liabilities | 10/49 | €67,979 | €55,246 | -€12,733 | -18.7% |
| Equity | 10/15 | €67,146 | €5,246 | -€61,900 | -92.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,646 | €2,746 | -€61,900 | -95.8% |
| Amounts payable | 17/49 | €833 | €50,000 | +€49,167 | +5,902% |
| Amounts payable within one year | 42/48 | €833 | €50,000 | +€49,167 | +5,902% |
| Other amounts payable | 47/48 | €833 | €50,000 | +€49,167 | +5,902% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €281 | €1,851 | +€1,571 | +559% |
| Other operating charges | 640/8 | - | €713 | +€713 | |
| Gross operating margin | 9900 | €17,612 | €82,265 | +€64,653 | +367% |
| Operating profit (loss) | 9901 | €17,331 | €79,701 | +€62,370 | +360% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €45 | €40 | -€5 | -10.2% |
| Recurring financial charges | 65 | €45 | €40 | -€5 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €17,286 | €79,662 | +€62,376 | +361% |
| Income taxes | 67/77 | €3,768 | €16,562 | +€12,794 | +340% |
| Profit (loss) for the period | 9904 | €13,518 | €63,100 | +€49,582 | +367% |
| Profit (loss) for the period to be appropriated | 9905 | €13,518 | €63,100 | +€49,582 | +367% |
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 31 October 2026 via checked.be.