Christophe John 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.
Christophe John Consulting
Largest movements
- Receivables after one year -€50,000
no longer reported in 2025 (was €50,000)
- Tangible fixed assets -€37,574
down €37,574 (-28.5%), from €131,989 to €94,415
of which Furniture and vehicles: -€36,960
- Receivables within one year +€34,667
up €34,667 (+59.1%), from €58,620 to €93,287
of which Other amounts receivable: +€24,097
- Cash -€13,277
down €13,277 (-20.0%), from €66,515 to €53,239
mainly Contributions, distributions and other (-€58,838) and Receivables within one year (-€34,667)
- Deferred charges and accrued income -€3,516
down €3,516 (-53.8%), from €6,532 to €3,017
- Profit (loss) carried forward -€64,047
down €64,047, from €43,385 to -€20,662
- Current portion of long-term debt -€8,254
down €8,254 (-65.5%), from €12,609 to €4,355
- Debts after one year -€4,355
no longer reported in 2025 (was €4,355)
- Trade debts +€3,610
up €3,610 (+105%), from €3,454 to €7,063
- Tax, wage and social debts +€3,347
up €3,347 (+53.2%), from €6,288 to €9,635
of which Taxes: +€3,347
- Gross operating margin +€7,592
up €7,592 (+35.3%), from €21,530 to €29,123
- Taxes -€4,542
down €4,542, from €354 to -€4,187
- Depreciation +€2,168
up €2,168 (+6.1%), from €35,406 to €37,574
- Other operating charges -€445
down €445 (-25.2%), from €1,766 to €1,322
- Financial income -€375
down €375 (-24.0%), from €1,564 to €1,189
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 | €313,657 | €243,958 | -€69,699 | -22.2% |
| Fixed assets | 21/28 | €131,989 | €94,415 | -€37,574 | -28.5% |
| Tangible fixed assets | 22/27 | €131,989 | €94,415 | -€37,574 | -28.5% |
| Plant, machinery and equipment | 23 | €2,605 | €1,991 | -€614 | -23.6% |
| Furniture and vehicles | 24 | €129,384 | €92,424 | -€36,960 | -28.6% |
| Current assets | 29/58 | €181,668 | €149,543 | -€32,125 | -17.7% |
| Amounts receivable after more than one year | 29 | €50,000 | - | -€50,000 | |
| Other amounts receivable | 291 | €50,000 | - | -€50,000 | |
| Amounts receivable within one year | 40/41 | €58,620 | €93,287 | +€34,667 | +59.1% |
| Trade receivables | 40 | €10,593 | €21,163 | +€10,570 | +99.8% |
| Other amounts receivable | 41 | €48,027 | €72,124 | +€24,097 | +50.2% |
| Cash at bank and in hand | 54/58 | €66,515 | €53,239 | -€13,277 | -20.0% |
| Deferred charges and accrued income | 490/1 | €6,532 | €3,017 | -€3,516 | -53.8% |
| Total equity and liabilities | 10/49 | €313,657 | €243,958 | -€69,699 | -22.2% |
| Equity | 10/15 | €286,952 | €222,905 | -€64,047 | -22.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €241,567 | €241,567 | = | 0.0% |
| Distributable reserves | 133 | €241,567 | €241,567 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,385 | -€20,662 | -€64,047 | |
| Amounts payable | 17/49 | €26,705 | €21,053 | -€5,652 | -21.2% |
| Amounts payable after more than one year | 17 | €4,355 | - | -€4,355 | |
| Financial debts | 170/4 | €4,355 | - | -€4,355 | |
| Amounts payable within one year | 42/48 | €22,350 | €21,053 | -€1,297 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €12,609 | €4,355 | -€8,254 | -65.5% |
| Trade debts | 44 | €3,454 | €7,063 | +€3,610 | +105% |
| Suppliers | 440/4 | €3,454 | €7,063 | +€3,610 | +105% |
| Taxes, remuneration and social security | 45 | €6,288 | €9,635 | +€3,347 | +53.2% |
| Taxes | 450/3 | €4,388 | €7,735 | +€3,347 | +76.3% |
| Remuneration and social security | 454/9 | €1,900 | €1,900 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,406 | €37,574 | +€2,168 | +6.1% |
| Other operating charges | 640/8 | €1,766 | €1,322 | -€445 | -25.2% |
| Gross operating margin | 9900 | €21,530 | €29,123 | +€7,592 | +35.3% |
| Operating profit (loss) | 9901 | -€15,642 | -€9,773 | +€5,868 | +37.5% |
| Financial income | 75/76B | €1,564 | €1,189 | -€375 | -24.0% |
| Recurring financial income | 75 | €1,564 | €1,189 | -€375 | -24.0% |
| Financial charges | 65/66B | €1,021 | €812 | -€209 | -20.5% |
| Recurring financial charges | 65 | €1,021 | €812 | -€209 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,099 | -€9,396 | +€5,702 | +37.8% |
| Income taxes | 67/77 | €354 | -€4,187 | -€4,542 | |
| Profit (loss) for the period | 9904 | -€15,453 | -€5,209 | +€10,244 | +66.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,453 | -€5,209 | +€10,244 | +66.3% |
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.