J.C. CONSEIL: 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.C. CONSEIL
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€1,822
up €1,822 (+4.8%), from €37,576 to €39,398
- Profit (loss) carried forward -€1,771
down €1,771 (-4.0%), from -€44,227 to -€45,998
- Trade debts -€51
down €51 (-11.4%), from €451 to €400
- Gross operating margin -€597
down €597 (-50.8%), from -€1,174 to -€1,771
- Purchases and services +€597
up €597 (+50.8%), from €1,174 to €1,771
- Other operating charges -€387
no longer reported in 2025 (was €387)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total equity and liabilities | 10/49 | €0 | €0 | = | |
| Equity | 10/15 | -€38,027 | -€39,798 | -€1,771 | -4.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,227 | -€45,998 | -€1,771 | -4.0% |
| Amounts payable | 17/49 | €38,027 | €39,798 | +€1,771 | +4.7% |
| Amounts payable within one year | 42/48 | €38,027 | €39,798 | +€1,771 | +4.7% |
| Trade debts | 44 | €451 | €400 | -€51 | -11.4% |
| Suppliers | 440/4 | €451 | €400 | -€51 | -11.4% |
| Other amounts payable | 47/48 | €37,576 | €39,398 | +€1,822 | +4.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,174 | €1,771 | +€597 | +50.8% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€1,174 | -€1,771 | -€597 | -50.8% |
| Operating profit (loss) | 9901 | -€1,562 | -€1,771 | -€209 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,562 | -€1,771 | -€209 | -13.4% |
| Profit (loss) for the period | 9904 | -€1,562 | -€1,771 | -€209 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,562 | -€1,771 | -€209 | -13.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.