J.A.C.-Consulting: what changed
What changed
J.A.C.-Consulting
NACE 70.100, Activities of head offices
filed annual accounts (NBB)
Net result for the year
€109,942
2024 · €213,376-€103,434
Equity
€20.2m
2024 · €20.1m+€109,942
Cash
€1.0m
2024 · €352,779+€673,111
Balance sheet total
€24.1m
2024 · €24.4m-€231,548
Largest movements
Assets
- Current investments -€3.7m
down €3.7m (-35.3%), from €10.5m to €6.8m
- Financial fixed assets +€1.6m
up €1.6m (+12.6%), from €12.5m to €14.1m
- Tangible fixed assets +€965,899
up €965,899 (+96.7%), from €999,298 to €2.0m
of which Other tangible fixed assets: +€537,696
- Cash +€673,111
up €673,111 (+191%), from €352,779 to €1.0m
mainly Current investments (+€3.7m) and Debts after one year (+€836,595)
Equity and liabilities
- Other debts -€1.2m
down €1.2m (-36.6%), from €3.3m to €2.1m
- Debts after one year +€836,595
up €836,595 (+116%), from €719,118 to €1.6m
Income statement
- Taxes -€80,320
down €80,320 (-80.3%), from €100,052 to €19,732
- Financial income -€80,203
down €80,203 (-20.2%), from €397,408 to €317,205
- Depreciation +€34,751
up €34,751 (+87.5%), from €39,729 to €74,480
- Gross operating margin -€34,746
down €34,746 (-47.1%), from €73,835 to €39,089
- Financial charges +€32,921
up €32,921 (+29.3%), from €112,332 to €145,253
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€213,376
Gross operating margin
-€34,746
Depreciation
-€34,751
Other operating charges
-€1,132
Financial income
-€80,203
Financial charges
-€32,921
Taxes
+€80,320
Result 2025
€109,942
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€1.2m
Investment
+€1.1m
Financing
+€839,043
Cash 2024
€352,779
From operations (derived)
-€1.2m
Net result for the year
+€109,942
Depreciation
+€74,480
Receivables after one year
-€60,000
Receivables within one year
-€149,564
Deferred charges and accrued income
-€28,999
Trade debts
+€7,891
Tax, wage and social debts
-€35,419
Other debts
-€1.2m
Accrued charges and deferred income
+€50,462
Investment (derived)
+€1.1m
Investment in fixed assets (net)
-€2.6m
Current investments
+€3.7m
Financing
+€839,043
Debts after one year
+€836,595
Current portion of long-term debt
+€1,884
Short-term financial debts
+€564
Cash 2025
€1.0m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,364,009 | €24,132,462 | -€231,548 | -1.0% |
| Fixed assets | 21/28 | €13,499,298 | €16,045,015 | +€2.5m | +18.9% |
| Intangible fixed assets | 21 | - | €4,818 | +€4,818 | |
| Tangible fixed assets | 22/27 | €999,298 | €1,965,198 | +€965,899 | +96.7% |
| Land and buildings | 22 | €969,375 | €1,384,219 | +€414,845 | +42.8% |
| Plant, machinery and equipment | 23 | €28,922 | €42,986 | +€14,064 | +48.6% |
| Furniture and vehicles | 24 | €1,001 | €296 | -€706 | -70.5% |
| Other tangible fixed assets | 26 | - | €537,696 | +€537,696 | |
| Financial fixed assets | 28 | €12,500,000 | €14,075,000 | +€1.6m | +12.6% |
| Current assets | 29/58 | €10,864,711 | €8,087,446 | -€2.8m | -25.6% |
| Amounts receivable after more than one year | 29 | - | €60,000 | +€60,000 | |
| Other amounts receivable | 291 | - | €60,000 | +€60,000 | |
| Amounts receivable within one year | 40/41 | €47,490 | €197,054 | +€149,564 | +315% |
| Trade receivables | 40 | €20,182 | €27,011 | +€6,829 | +33.8% |
| Other amounts receivable | 41 | €27,308 | €170,043 | +€142,734 | +523% |
| Current investments | 50/53 | €10,450,007 | €6,761,069 | -€3.7m | -35.3% |
| Cash at bank and in hand | 54/58 | €352,779 | €1,025,890 | +€673,111 | +191% |
| Deferred charges and accrued income | 490/1 | €14,434 | €43,433 | +€28,999 | +201% |
| Total equity and liabilities | 10/49 | €24,364,009 | €24,132,462 | -€231,548 | -1.0% |
| Equity | 10/15 | €20,103,970 | €20,213,913 | +€109,942 | +0.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €20,085,420 | €20,195,363 | +€109,942 | +0.5% |
| Distributable reserves | 133 | €20,085,420 | €20,195,363 | +€109,942 | +0.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €4,260,039 | €3,918,549 | -€341,490 | -8.0% |
| Amounts payable after more than one year | 17 | €719,118 | €1,555,713 | +€836,595 | +116% |
| Financial debts | 170/4 | €719,118 | €1,555,713 | +€836,595 | +116% |
| Amounts payable within one year | 42/48 | €3,479,634 | €2,251,087 | -€1.2m | -35.3% |
| Current portion of amounts payable after more than one year | 42 | €144,108 | €145,992 | +€1,884 | +1.3% |
| Financial debts | 43 | €8 | €572 | +€564 | +7,064% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €8 | €572 | +€564 | +7,064% |
| Trade debts | 44 | €10,921 | €18,812 | +€7,891 | +72.3% |
| Suppliers | 440/4 | €10,921 | €18,812 | +€7,891 | +72.3% |
| Taxes, remuneration and social security | 45 | €36,116 | €697 | -€35,419 | -98.1% |
| Taxes | 450/3 | €36,116 | €697 | -€35,419 | -98.1% |
| Other amounts payable | 47/48 | €3,288,481 | €2,085,014 | -€1.2m | -36.6% |
| Accrued charges and deferred income | 492/3 | €61,287 | €111,749 | +€50,462 | +82.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,729 | €74,480 | +€34,751 | +87.5% |
| Other operating charges | 640/8 | €5,754 | €6,887 | +€1,132 | +19.7% |
| Gross operating margin | 9900 | €73,835 | €39,089 | -€34,746 | -47.1% |
| Operating profit (loss) | 9901 | €28,352 | -€42,277 | -€70,629 | |
| Financial income | 75/76B | €397,408 | €317,205 | -€80,203 | -20.2% |
| Recurring financial income | 75 | €397,408 | €317,205 | -€80,203 | -20.2% |
| Financial charges | 65/66B | €112,332 | €145,253 | +€32,921 | +29.3% |
| Recurring financial charges | 65 | €112,332 | €145,253 | +€32,921 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | €313,428 | €129,675 | -€183,753 | -58.6% |
| Income taxes | 67/77 | €100,052 | €19,732 | -€80,320 | -80.3% |
| Profit (loss) for the period | 9904 | €213,376 | €109,942 | -€103,434 | -48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €213,376 | €109,942 | -€103,434 | -48.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.