JoBe 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.
JoBe Consulting
Largest movements
- Financial fixed assets +€600
new in 2025: €600
- Cash -€43
down €43 (-88.0%), from €49 to €6
mainly Tax, wage and social debts (-€710) and Investment in fixed assets (net) (-€600)
- Profit (loss) carried forward +€1,718
up €1,718 (+19.0%), from -€9,022 to -€7,304
- Tax, wage and social debts -€710
down €710 (-96.7%), from €735 to €25
- Other debts -€450
down €450 (-6.1%), from €7,336 to €6,886
- Gross operating margin +€2,571
up €2,571, from -€798 to €1,772
- Other operating charges -€62
no longer reported in 2025 (was €62)
- Financial charges +€25
up €25 (+81.9%), from €30 to €55
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 | €1,049 | €1,607 | +€557 | +53.1% |
| Fixed assets | 21/28 | - | €600 | +€600 | |
| Financial fixed assets | 28 | - | €600 | +€600 | |
| Current assets | 29/58 | €1,049 | €1,007 | -€43 | -4.1% |
| Amounts receivable within one year | 40/41 | €1,000 | €1,001 | +€1 | +0.1% |
| Trade receivables | 40 | - | €1 | +€1 | |
| Other amounts receivable | 41 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €49 | €6 | -€43 | -88.0% |
| Total equity and liabilities | 10/49 | €1,049 | €1,607 | +€557 | +53.1% |
| Equity | 10/15 | -€7,022 | -€5,304 | +€1,718 | +24.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,022 | -€7,304 | +€1,718 | +19.0% |
| Amounts payable | 17/49 | €8,071 | €6,911 | -€1,160 | -14.4% |
| Amounts payable within one year | 42/48 | €8,071 | €6,911 | -€1,160 | -14.4% |
| Taxes, remuneration and social security | 45 | €735 | €25 | -€710 | -96.7% |
| Taxes | 450/3 | €735 | €25 | -€710 | -96.7% |
| Other amounts payable | 47/48 | €7,336 | €6,886 | -€450 | -6.1% |
| Other operating charges | 640/8 | €62 | - | -€62 | |
| Gross operating margin | 9900 | -€798 | €1,772 | +€2,571 | |
| Operating profit (loss) | 9901 | -€860 | €1,772 | +€2,633 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €30 | €55 | +€25 | +81.9% |
| Recurring financial charges | 65 | €30 | €55 | +€25 | +81.9% |
| Profit (loss) for the period before taxes | 9903 | -€889 | €1,718 | +€2,607 | |
| Profit (loss) for the period | 9904 | -€889 | €1,718 | +€2,607 | |
| Profit (loss) for the period to be appropriated | 9905 | -€889 | €1,718 | +€2,607 |
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 11 October 2026 via checked.be.