J&A 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.
J&A Consulting
Largest movements
- Cash +€76,994
up €76,994 (+212%), from €36,393 to €113,387
mainly Net result for the year (+€210,054) and Trade debts (+€41,702)
- Receivables within one year +€63,575
up €63,575 (+174%), from €36,466 to €100,041
of which Trade receivables: +€45,034
- Profit (loss) carried forward +€210,054
up €210,054 (+389%), from €54,010 to €264,064
- Debts after one year -€186,279
down €186,279 (-8.3%), from €2.2m to €2.1m
- Trade debts +€41,702
up €41,702 (+969%), from €4,303 to €46,005
- Gross operating margin +€284,865
up €284,865 (+282%), from €101,053 to €385,918
- Taxes +€57,362
up €57,362 (+568%), from €10,098 to €67,460
- Financial charges +€51,638
up €51,638 (+136%), from €38,091 to €89,729
- Financial income -€20,000
no longer reported in 2025 (was €20,000)
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 | €2,610,740 | €2,734,658 | +€123,918 | +4.7% |
| Fixed assets | 21/28 | €2,534,022 | €2,516,662 | -€17,360 | -0.7% |
| Tangible fixed assets | 22/27 | €34,022 | €16,662 | -€17,360 | -51.0% |
| Furniture and vehicles | 24 | €34,022 | €16,662 | -€17,360 | -51.0% |
| Financial fixed assets | 28 | €2,500,000 | €2,500,000 | = | 0.0% |
| Current assets | 29/58 | €76,718 | €217,996 | +€141,278 | +184% |
| Amounts receivable within one year | 40/41 | €36,466 | €100,041 | +€63,575 | +174% |
| Trade receivables | 40 | €36,466 | €81,500 | +€45,034 | +123% |
| Other amounts receivable | 41 | - | €18,541 | +€18,541 | |
| Cash at bank and in hand | 54/58 | €36,393 | €113,387 | +€76,994 | +212% |
| Deferred charges and accrued income | 490/1 | €3,859 | €4,568 | +€709 | +18.4% |
| Total equity and liabilities | 10/49 | €2,610,740 | €2,734,658 | +€123,918 | +4.7% |
| Equity | 10/15 | €56,010 | €266,064 | +€210,054 | +375% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,010 | €264,064 | +€210,054 | +389% |
| Amounts payable | 17/49 | €2,554,730 | €2,468,594 | -€86,136 | -3.4% |
| Amounts payable after more than one year | 17 | €2,249,286 | €2,063,007 | -€186,279 | -8.3% |
| Financial debts | 170/4 | €2,249,286 | €2,063,007 | -€186,279 | -8.3% |
| Amounts payable within one year | 42/48 | €305,444 | €398,367 | +€92,923 | +30.4% |
| Current portion of amounts payable after more than one year | 42 | €170,419 | €194,657 | +€24,238 | +14.2% |
| Trade debts | 44 | €4,303 | €46,005 | +€41,702 | +969% |
| Suppliers | 440/4 | €4,303 | €46,005 | +€41,702 | +969% |
| Taxes, remuneration and social security | 45 | €27,337 | €51,356 | +€24,019 | +87.9% |
| Taxes | 450/3 | €27,337 | €51,356 | +€24,019 | +87.9% |
| Other amounts payable | 47/48 | €103,385 | €106,349 | +€2,964 | +2.9% |
| Accrued charges and deferred income | 492/3 | - | €7,220 | +€7,220 | |
| Remuneration, social security and pensions | 62 | €362 | - | -€362 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,314 | €17,360 | +€46 | +0.3% |
| Other operating charges | 640/8 | €1,307 | €1,315 | +€8 | +0.6% |
| Gross operating margin | 9900 | €101,053 | €385,918 | +€284,865 | +282% |
| Operating profit (loss) | 9901 | €82,070 | €367,243 | +€285,173 | +347% |
| Financial income | 75/76B | €20,000 | - | -€20,000 | |
| Recurring financial income | 75 | €20,000 | - | -€20,000 | |
| Financial charges | 65/66B | €38,091 | €89,729 | +€51,638 | +136% |
| Recurring financial charges | 65 | €38,091 | €89,729 | +€51,638 | +136% |
| Profit (loss) for the period before taxes | 9903 | €63,979 | €277,514 | +€213,535 | +334% |
| Income taxes | 67/77 | €10,098 | €67,460 | +€57,362 | +568% |
| Profit (loss) for the period | 9904 | €53,881 | €210,054 | +€156,173 | +290% |
| Profit (loss) for the period to be appropriated | 9905 | €53,881 | €210,054 | +€156,173 | +290% |
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 26 October 2026 via checked.be.