JSB 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.
JSB CONSULTING
Largest movements
- Receivables within one year +€51,059
up €51,059 (+37,359%), from €137 to €51,196
of which Other amounts receivable: +€49,356
- Cash -€26,671
down €26,671 (-82.3%), from €32,401 to €5,731
mainly Receivables within one year (-€51,059) and Investment in fixed assets (net) (-€17,260)
- Tangible fixed assets +€11,507
new in 2025: €11,507
- Reserves +€35,865
up €35,865 (+238%), from €15,098 to €50,963
- Other debts +€4,890
up €4,890 (+95.7%), from €5,110 to €10,000
- Tax, wage and social debts -€3,725
down €3,725 (-52.4%), from €7,105 to €3,380
of which Taxes: -€4,476
- Trade debts -€1,135
down €1,135 (-30.5%), from €3,725 to €2,590
- Gross operating margin +€40,817
up €40,817 (+276%), from €14,780 to €55,597
- Taxes +€7,712
up €7,712 (+264%), from €2,921 to €10,633
- Depreciation +€5,753
new in 2025: €5,753
- Other operating charges +€3,105
up €3,105 (+508%), from €611 to €3,716
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 | €32,538 | €68,433 | +€35,895 | +110% |
| Fixed assets | 21/28 | - | €11,507 | +€11,507 | |
| Tangible fixed assets | 22/27 | - | €11,507 | +€11,507 | |
| Furniture and vehicles | 24 | - | €11,507 | +€11,507 | |
| Current assets | 29/58 | €32,538 | €56,926 | +€24,388 | +75.0% |
| Amounts receivable within one year | 40/41 | €137 | €51,196 | +€51,059 | +37,359% |
| Trade receivables | 40 | €137 | €1,839 | +€1,703 | +1,246% |
| Other amounts receivable | 41 | - | €49,356 | +€49,356 | |
| Cash at bank and in hand | 54/58 | €32,401 | €5,731 | -€26,671 | -82.3% |
| Total equity and liabilities | 10/49 | €32,538 | €68,433 | +€35,895 | +110% |
| Equity | 10/15 | €16,598 | €52,463 | +€35,865 | +216% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €15,098 | €50,963 | +€35,865 | +238% |
| Distributable reserves | 133 | €15,098 | €50,963 | +€35,865 | +238% |
| Amounts payable | 17/49 | €15,940 | €15,970 | +€30 | +0.2% |
| Amounts payable within one year | 42/48 | €15,940 | €15,970 | +€30 | +0.2% |
| Trade debts | 44 | €3,725 | €2,590 | -€1,135 | -30.5% |
| Suppliers | 440/4 | €3,725 | €2,590 | -€1,135 | -30.5% |
| Taxes, remuneration and social security | 45 | €7,105 | €3,380 | -€3,725 | -52.4% |
| Taxes | 450/3 | €7,105 | €2,629 | -€4,476 | -63.0% |
| Remuneration and social security | 454/9 | - | €751 | +€751 | |
| Other amounts payable | 47/48 | €5,110 | €10,000 | +€4,890 | +95.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,753 | +€5,753 | |
| Other operating charges | 640/8 | €611 | €3,716 | +€3,105 | +508% |
| Gross operating margin | 9900 | €14,780 | €55,597 | +€40,817 | +276% |
| Operating profit (loss) | 9901 | €14,169 | €46,128 | +€31,959 | +226% |
| Financial income | 75/76B | - | €469 | +€469 | |
| Recurring financial income | 75 | - | €469 | +€469 | |
| Financial charges | 65/66B | €80 | €98 | +€19 | +23.2% |
| Recurring financial charges | 65 | €80 | €98 | +€19 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | €14,089 | €46,498 | +€32,409 | +230% |
| Income taxes | 67/77 | €2,921 | €10,633 | +€7,712 | +264% |
| Profit (loss) for the period | 9904 | €11,168 | €35,865 | +€24,697 | +221% |
| Profit (loss) for the period to be appropriated | 9905 | €11,168 | €35,865 | +€24,697 | +221% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.