J.C. CONSULTING: what changed
What changed
J.C. CONSULTING
NACE 49.410, Freight transport by road
filed annual accounts (NBB)
Net result for the year
€85,712
2024 · €84,632+€1,080
Equity
€850,869
2024 · €785,157+€65,712
Cash
€39,562
2024 · €36,873+€2,689
Balance sheet total
€4.5m
2024 · €4.4m+€21,824
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€150,982
down €150,982 (-4.3%), from €3.5m to €3.3m
of which Financial debts: -€150,982
- Other debts +€69,992
up €69,992 (+858%), from €8,157 to €78,148
- Reserves +€65,712
up €65,712 (+26.0%), from €252,703 to €318,415
of which Distributable reserves: +€65,712
Income statement
- Gross operating margin +€14,774
up €14,774 (+4.6%), from €321,150 to €335,924
- Financial charges +€14,011
up €14,011 (+8.0%), from €176,034 to €190,045
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
€84,632
Gross operating margin
+€14,774
Depreciation
-€610
Other operating charges
+€1,933
Financial income
+€532
Financial charges
-€14,011
Taxes
-€1,538
Result 2025
€85,712
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
+€162,120
Investment
-€1,799
Financing
-€157,632
Cash 2024
€36,873
From operations (derived)
+€162,120
Net result for the year
+€85,712
Depreciation
+€18,310
Receivables within one year
-€34,533
Deferred charges and accrued income
-€1,113
Trade debts
+€14,882
Tax, wage and social debts
+€2,858
Other debts
+€69,992
Accrued charges and deferred income
+€6,013
Investment (derived)
-€1,799
Investment in fixed assets (net)
-€1,799
Financing
-€157,632
Debts after one year
-€150,982
Current portion of long-term debt
+€13,349
Contributions, distributions and other
-€20,000
Cash 2025
€39,562
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,434,434 | €4,456,258 | +€21,824 | +0.5% |
| Fixed assets | 21/28 | €4,391,798 | €4,375,286 | -€16,511 | -0.4% |
| Tangible fixed assets | 22/27 | €541,798 | €525,286 | -€16,511 | -3.0% |
| Land and buildings | 22 | €532,588 | €519,749 | -€12,839 | -2.4% |
| Furniture and vehicles | 24 | €9,210 | €5,537 | -€3,673 | -39.9% |
| Financial fixed assets | 28 | €3,850,000 | €3,850,000 | = | 0.0% |
| Current assets | 29/58 | €42,636 | €80,972 | +€38,335 | +89.9% |
| Amounts receivable within one year | 40/41 | €2,199 | €36,732 | +€34,533 | +1,570% |
| Trade receivables | 40 | €2,199 | €19,191 | +€16,992 | +773% |
| Other amounts receivable | 41 | - | €17,541 | +€17,541 | |
| Cash at bank and in hand | 54/58 | €36,873 | €39,562 | +€2,689 | +7.3% |
| Deferred charges and accrued income | 490/1 | €3,564 | €4,677 | +€1,113 | +31.2% |
| Total equity and liabilities | 10/49 | €4,434,434 | €4,456,258 | +€21,824 | +0.5% |
| Equity | 10/15 | €785,157 | €850,869 | +€65,712 | +8.4% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Revaluation surpluses | 12 | €408,507 | €408,507 | = | 0.0% |
| Reserves | 13 | €252,703 | €318,415 | +€65,712 | +26.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Distributable reserves | 133 | €240,309 | €306,021 | +€65,712 | +27.3% |
| Amounts payable | 17/49 | €3,649,277 | €3,605,389 | -€43,888 | -1.2% |
| Amounts payable after more than one year | 17 | €3,479,194 | €3,328,212 | -€150,982 | -4.3% |
| Financial debts | 170/4 | €2,424,232 | €2,273,250 | -€150,982 | -6.2% |
| Other amounts payable | 178/9 | €1,054,962 | €1,054,962 | = | 0.0% |
| Amounts payable within one year | 42/48 | €158,056 | €259,137 | +€101,081 | +64.0% |
| Current portion of amounts payable after more than one year | 42 | €137,632 | €150,982 | +€13,349 | +9.7% |
| Trade debts | 44 | €1,606 | €16,487 | +€14,882 | +927% |
| Suppliers | 440/4 | €1,606 | €16,487 | +€14,882 | +927% |
| Taxes, remuneration and social security | 45 | €10,662 | €13,520 | +€2,858 | +26.8% |
| Taxes | 450/3 | €10,662 | €13,520 | +€2,858 | +26.8% |
| Other amounts payable | 47/48 | €8,157 | €78,148 | +€69,992 | +858% |
| Accrued charges and deferred income | 492/3 | €12,027 | €18,040 | +€6,013 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,700 | €18,310 | +€610 | +3.4% |
| Other operating charges | 640/8 | €5,597 | €3,665 | -€1,933 | -34.5% |
| Gross operating margin | 9900 | €321,150 | €335,924 | +€14,774 | +4.6% |
| Operating profit (loss) | 9901 | €297,852 | €313,950 | +€16,097 | +5.4% |
| Financial income | 75/76B | €0 | €532 | +€532 | +5,315,500% |
| Recurring financial income | 75 | €0 | €532 | +€532 | +5,315,500% |
| Financial charges | 65/66B | €176,034 | €190,045 | +€14,011 | +8.0% |
| Recurring financial charges | 65 | €176,034 | €190,045 | +€14,011 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €121,818 | €124,436 | +€2,618 | +2.1% |
| Income taxes | 67/77 | €37,186 | €38,724 | +€1,538 | +4.1% |
| Profit (loss) for the period | 9904 | €84,632 | €85,712 | +€1,080 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €84,632 | €85,712 | +€1,080 | +1.3% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.