JLB 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.
JLB Consulting
Largest movements
- Cash +€15,508
up €15,508 (+27.1%), from €57,146 to €72,654
mainly Net result for the year (+€14,437) and Other debts (+€8,641)
- Tangible fixed assets -€8,311
down €8,311 (-43.4%), from €19,138 to €10,826
of which Furniture and vehicles: -€7,541
- Other debts +€8,641
up €8,641 (+21.8%), from €39,630 to €48,271
- Tax, wage and social debts -€2,485
down €2,485 (-24.0%), from €10,348 to €7,863
of which Remuneration and social security: -€3,300
- Gross operating margin +€8,988
up €8,988 (+45.5%), from €19,744 to €28,731
- Taxes +€3,407
up €3,407 (+173%), from €1,973 to €5,380
- Financial charges -€2,959
down €2,959 (-95.6%), from €3,095 to €136
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 | €86,736 | €94,189 | +€7,454 | +8.6% |
| Fixed assets | 21/28 | €19,213 | €10,901 | -€8,311 | -43.3% |
| Tangible fixed assets | 22/27 | €19,138 | €10,826 | -€8,311 | -43.4% |
| Plant, machinery and equipment | 23 | €770 | - | -€770 | |
| Furniture and vehicles | 24 | €18,368 | €10,826 | -€7,541 | -41.1% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €67,523 | €83,288 | +€15,765 | +23.3% |
| Amounts receivable within one year | 40/41 | €8,756 | €9,324 | +€568 | +6.5% |
| Trade receivables | 40 | €8,729 | €9,324 | +€595 | +6.8% |
| Other amounts receivable | 41 | €27 | - | -€27 | |
| Cash at bank and in hand | 54/58 | €57,146 | €72,654 | +€15,508 | +27.1% |
| Deferred charges and accrued income | 490/1 | €1,621 | €1,310 | -€311 | -19.2% |
| Total equity and liabilities | 10/49 | €86,736 | €94,189 | +€7,454 | +8.6% |
| Equity | 10/15 | €36,494 | €36,931 | +€437 | +1.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,034 | €16,471 | +€437 | +2.7% |
| Amounts payable | 17/49 | €50,242 | €57,258 | +€7,016 | +14.0% |
| Amounts payable within one year | 42/48 | €50,242 | €57,258 | +€7,016 | +14.0% |
| Trade debts | 44 | €264 | €1,124 | +€860 | +326% |
| Suppliers | 440/4 | €264 | €1,124 | +€860 | +326% |
| Taxes, remuneration and social security | 45 | €10,348 | €7,863 | -€2,485 | -24.0% |
| Taxes | 450/3 | €5,398 | €6,213 | +€815 | +15.1% |
| Remuneration and social security | 454/9 | €4,950 | €1,650 | -€3,300 | -66.7% |
| Other amounts payable | 47/48 | €39,630 | €48,271 | +€8,641 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,564 | €8,311 | -€252 | -2.9% |
| Other operating charges | 640/8 | €483 | €465 | -€18 | -3.7% |
| Gross operating margin | 9900 | €19,744 | €28,731 | +€8,988 | +45.5% |
| Operating profit (loss) | 9901 | €10,697 | €19,954 | +€9,258 | +86.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,095 | €136 | -€2,959 | -95.6% |
| Recurring financial charges | 65 | €3,095 | €136 | -€2,959 | -95.6% |
| Profit (loss) for the period before taxes | 9903 | €7,602 | €19,818 | +€12,216 | +161% |
| Income taxes | 67/77 | €1,973 | €5,380 | +€3,407 | +173% |
| Profit (loss) for the period | 9904 | €5,628 | €14,437 | +€8,809 | +157% |
| Profit (loss) for the period to be appropriated | 9905 | €5,628 | €14,437 | +€8,809 | +157% |
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 28 October 2026 via checked.be.