Jo Bernar 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.
Jo Bernar Consulting
Largest movements
- Cash +€13,020
up €13,020 (+396%), from €3,288 to €16,308
mainly Depreciation (+€13,859) and Other debts (+€10,412)
- Receivables within one year -€2,691
down €2,691 (-10.7%), from €25,149 to €22,458
of which Trade receivables: -€5,789
- Deferred charges and accrued income -€2,353
down €2,353 (-100%), from €2,353 to €0
- Tangible fixed assets -€2,244
down €2,244 (-5.4%), from €41,670 to €39,426
- Other debts +€10,412
up €10,412 (+737%), from €1,414 to €11,826
- Trade debts -€4,175
down €4,175 (-96.0%), from €4,347 to €173
- Profit (loss) carried forward -€1,818
down €1,818 (-100%), from €1,818 to €0
- Tax, wage and social debts +€1,312
up €1,312 (+10.6%), from €12,424 to €13,736
of which Taxes: +€1,312
- Gross operating margin +€7,274
up €7,274 (+31.2%), from €23,349 to €30,622
- Depreciation +€1,559
up €1,559 (+12.7%), from €12,299 to €13,859
- Taxes -€946
down €946 (-18.3%), from €5,165 to €4,220
- Financial charges -€933
down €933 (-33.6%), from €2,780 to €1,847
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 | €72,460 | €78,192 | +€5,732 | +7.9% |
| Fixed assets | 21/28 | €41,670 | €39,426 | -€2,244 | -5.4% |
| Tangible fixed assets | 22/27 | €41,670 | €39,426 | -€2,244 | -5.4% |
| Other tangible fixed assets | 26 | €41,670 | €39,426 | -€2,244 | -5.4% |
| Current assets | 29/58 | €30,790 | €38,766 | +€7,976 | +25.9% |
| Amounts receivable within one year | 40/41 | €25,149 | €22,458 | -€2,691 | -10.7% |
| Trade receivables | 40 | €25,149 | €19,360 | -€5,789 | -23.0% |
| Other amounts receivable | 41 | - | €3,098 | +€3,098 | |
| Cash at bank and in hand | 54/58 | €3,288 | €16,308 | +€13,020 | +396% |
| Deferred charges and accrued income | 490/1 | €2,353 | €0 | -€2,353 | -100% |
| Total equity and liabilities | 10/49 | €72,460 | €78,192 | +€5,732 | +7.9% |
| Equity | 10/15 | €54,156 | €52,338 | -€1,818 | -3.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €50,338 | €50,338 | = | 0.0% |
| Distributable reserves | 133 | €50,338 | €50,338 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,818 | €0 | -€1,818 | -100% |
| Amounts payable | 17/49 | €18,304 | €25,854 | +€7,550 | +41.2% |
| Amounts payable within one year | 42/48 | €18,185 | €25,735 | +€7,550 | +41.5% |
| Trade debts | 44 | €4,347 | €173 | -€4,175 | -96.0% |
| Suppliers | 440/4 | €4,347 | €173 | -€4,175 | -96.0% |
| Taxes, remuneration and social security | 45 | €12,424 | €13,736 | +€1,312 | +10.6% |
| Taxes | 450/3 | €8,924 | €10,236 | +€1,312 | +14.7% |
| Remuneration and social security | 454/9 | €3,500 | €3,500 | = | 0.0% |
| Other amounts payable | 47/48 | €1,414 | €11,826 | +€10,412 | +737% |
| Accrued charges and deferred income | 492/3 | €119 | €119 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,299 | €13,859 | +€1,559 | +12.7% |
| Other operating charges | 640/8 | €1,286 | €1,268 | -€18 | -1.4% |
| Gross operating margin | 9900 | €23,349 | €30,622 | +€7,274 | +31.2% |
| Operating profit (loss) | 9901 | €9,763 | €15,496 | +€5,733 | +58.7% |
| Financial income | 75/76B | €0 | €13 | +€12 | +17,814% |
| Recurring financial income | 75 | €0 | €13 | +€12 | +17,814% |
| Financial charges | 65/66B | €2,780 | €1,847 | -€933 | -33.6% |
| Recurring financial charges | 65 | €2,780 | €1,847 | -€933 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €6,983 | €13,662 | +€6,678 | +95.6% |
| Income taxes | 67/77 | €5,165 | €4,220 | -€946 | -18.3% |
| Profit (loss) for the period | 9904 | €1,818 | €9,442 | +€7,624 | +419% |
| Profit (loss) for the period to be appropriated | 9905 | €1,818 | €9,442 | +€7,624 | +419% |
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.