J&A CONSULT: 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.
J&A CONSULT
Largest movements
- Cash +€42,062
up €42,062 (+43.0%), from €97,791 to €139,853
mainly Net result for the year (+€34,862) and Depreciation (+€11,250)
- Tangible fixed assets -€11,250
down €11,250 (-43.5%), from €25,890 to €14,640
- Receivables within one year +€2,052
up €2,052 (+34.3%), from €5,984 to €8,036
- Reserves +€34,862
up €34,862 (+37.1%), from €93,870 to €128,732
- Gross operating margin +€24,446
up €24,446 (+63.4%), from €38,558 to €63,004
- Taxes +€6,287
up €6,287 (+71.1%), from €8,838 to €15,124
- Depreciation +€2,284
up €2,284 (+25.5%), from €8,966 to €11,250
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 | €131,450 | €164,391 | +€32,940 | +25.1% |
| Fixed assets | 21/28 | €25,890 | €14,640 | -€11,250 | -43.5% |
| Tangible fixed assets | 22/27 | €25,890 | €14,640 | -€11,250 | -43.5% |
| Furniture and vehicles | 24 | €25,890 | €14,640 | -€11,250 | -43.5% |
| Current assets | 29/58 | €105,561 | €149,751 | +€44,190 | +41.9% |
| Amounts receivable within one year | 40/41 | €5,984 | €8,036 | +€2,052 | +34.3% |
| Trade receivables | 40 | €5,984 | €8,036 | +€2,052 | +34.3% |
| Cash at bank and in hand | 54/58 | €97,791 | €139,853 | +€42,062 | +43.0% |
| Deferred charges and accrued income | 490/1 | €1,786 | €1,862 | +€76 | +4.3% |
| Total equity and liabilities | 10/49 | €131,450 | €164,391 | +€32,940 | +25.1% |
| Equity | 10/15 | €100,070 | €134,932 | +€34,862 | +34.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €93,870 | €128,732 | +€34,862 | +37.1% |
| Distributable reserves | 133 | €93,870 | €128,732 | +€34,862 | +37.1% |
| Amounts payable | 17/49 | €31,381 | €29,459 | -€1,922 | -6.1% |
| Amounts payable within one year | 42/48 | €31,381 | €29,459 | -€1,922 | -6.1% |
| Trade debts | 44 | €2,005 | €1,207 | -€798 | -39.8% |
| Suppliers | 440/4 | €2,005 | €1,207 | -€798 | -39.8% |
| Taxes, remuneration and social security | 45 | €11,340 | €10,178 | -€1,162 | -10.2% |
| Taxes | 450/3 | €11,340 | €10,178 | -€1,162 | -10.2% |
| Other amounts payable | 47/48 | €18,036 | €18,074 | +€39 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,966 | €11,250 | +€2,284 | +25.5% |
| Other operating charges | 640/8 | €2,461 | €1,848 | -€613 | -24.9% |
| Gross operating margin | 9900 | €38,558 | €63,004 | +€24,446 | +63.4% |
| Operating profit (loss) | 9901 | €27,131 | €49,906 | +€22,775 | +83.9% |
| Financial income | 75/76B | €285 | €182 | -€103 | -36.3% |
| Recurring financial income | 75 | €285 | €182 | -€103 | -36.3% |
| Financial charges | 65/66B | €147 | €101 | -€45 | -31.0% |
| Recurring financial charges | 65 | €147 | €101 | -€45 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €27,270 | €49,986 | +€22,717 | +83.3% |
| Income taxes | 67/77 | €8,838 | €15,124 | +€6,287 | +71.1% |
| Profit (loss) for the period | 9904 | €18,432 | €34,862 | +€16,430 | +89.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,432 | €34,862 | +€16,430 | +89.1% |
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 25 October 2026 via checked.be.