ConsultJens: 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.
ConsultJens
Largest movements
- Cash +€29,652
up €29,652 (+47.3%), from €62,702 to €92,353
mainly Net result for the year (+€18,640) and Receivables within one year (+€12,815)
- Receivables within one year -€12,815
down €12,815 (-44.7%), from €28,686 to €15,871
- Reserves +€18,640
up €18,640 (+28.8%), from €64,772 to €83,412
- Tax, wage and social debts -€4,612
down €4,612 (-17.4%), from €26,486 to €21,874
of which Taxes: -€4,612
- Trade debts +€2,207
up €2,207 (+84.4%), from €2,615 to €4,822
- Gross operating margin -€8,053
down €8,053 (-21.4%), from €37,599 to €29,546
- Taxes -€1,351
down €1,351 (-15.4%), from €8,790 to €7,439
- Depreciation +€1,119
up €1,119 (+154%), from €729 to €1,848
- Other operating charges +€411
up €411 (+108%), from €381 to €792
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 | €95,873 | €112,108 | +€16,235 | +16.9% |
| Fixed assets | 21/28 | €4,037 | €3,431 | -€605 | -15.0% |
| Tangible fixed assets | 22/27 | €4,037 | €3,431 | -€605 | -15.0% |
| Furniture and vehicles | 24 | €4,037 | €3,431 | -€605 | -15.0% |
| Current assets | 29/58 | €91,836 | €108,677 | +€16,841 | +18.3% |
| Amounts receivable within one year | 40/41 | €28,686 | €15,871 | -€12,815 | -44.7% |
| Trade receivables | 40 | €28,686 | €15,871 | -€12,815 | -44.7% |
| Cash at bank and in hand | 54/58 | €62,702 | €92,353 | +€29,652 | +47.3% |
| Deferred charges and accrued income | 490/1 | €449 | €453 | +€4 | +0.9% |
| Total equity and liabilities | 10/49 | €95,873 | €112,108 | +€16,235 | +16.9% |
| Equity | 10/15 | €66,772 | €85,412 | +€18,640 | +27.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €64,772 | €83,412 | +€18,640 | +28.8% |
| Distributable reserves | 133 | €64,772 | €83,412 | +€18,640 | +28.8% |
| Amounts payable | 17/49 | €29,101 | €26,696 | -€2,405 | -8.3% |
| Amounts payable within one year | 42/48 | €29,101 | €26,696 | -€2,405 | -8.3% |
| Trade debts | 44 | €2,615 | €4,822 | +€2,207 | +84.4% |
| Suppliers | 440/4 | €2,615 | €4,822 | +€2,207 | +84.4% |
| Taxes, remuneration and social security | 45 | €26,486 | €21,874 | -€4,612 | -17.4% |
| Taxes | 450/3 | €26,145 | €21,532 | -€4,612 | -17.6% |
| Remuneration and social security | 454/9 | €342 | €342 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €729 | €1,848 | +€1,119 | +154% |
| Other operating charges | 640/8 | €381 | €792 | +€411 | +108% |
| Gross operating margin | 9900 | €37,599 | €29,546 | -€8,053 | -21.4% |
| Operating profit (loss) | 9901 | €36,489 | €26,906 | -€9,583 | -26.3% |
| Financial charges | 65/66B | €1,003 | €827 | -€176 | -17.6% |
| Recurring financial charges | 65 | €1,003 | €827 | -€176 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €35,486 | €26,079 | -€9,407 | -26.5% |
| Income taxes | 67/77 | €8,790 | €7,439 | -€1,351 | -15.4% |
| Profit (loss) for the period | 9904 | €26,696 | €18,640 | -€8,056 | -30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,696 | €18,640 | -€8,056 | -30.2% |
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 17 October 2026 via checked.be.