J.C.K. CONSULT: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
J.C.K. CONSULT
Largest movements
- Tangible fixed assets -€35,317
down €35,317 (-2.3%), from €1.5m to €1.5m
- Profit (loss) carried forward -€17,858
down €17,858 (-3.3%), from €537,920 to €520,063
- Gross operating margin +€25,134
up €25,134, from -€15,775 to €9,359
- Other operating charges -€1,599
down €1,599 (-44.4%), from €3,599 to €2,000
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,542,304 | €1,507,476 | -€34,828 | -2.3% |
| Fixed assets | 21/28 | €1,541,908 | €1,506,592 | -€35,317 | -2.3% |
| Tangible fixed assets | 22/27 | €1,541,908 | €1,506,592 | -€35,317 | -2.3% |
| Land and buildings | 22 | €1,541,908 | €1,506,592 | -€35,317 | -2.3% |
| Current assets | 29/58 | €395 | €884 | +€489 | +124% |
| Cash at bank and in hand | 54/58 | €395 | €884 | +€489 | +124% |
| Total equity and liabilities | 10/49 | €1,542,304 | €1,507,476 | -€34,828 | -2.3% |
| Equity | 10/15 | €842,962 | €817,454 | -€25,508 | -3.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €243,041 | €235,391 | -€7,650 | -3.1% |
| Non-distributable reserves | 130/1 | €6,710 | €6,710 | = | 0.0% |
| Legal reserve | 130 | €6,710 | €6,710 | = | 0.0% |
| Tax-exempt reserves | 132 | €236,331 | €228,681 | -€7,650 | -3.2% |
| Profit (loss) carried forward | 14 | €537,920 | €520,063 | -€17,858 | -3.3% |
| Provisions and deferred taxes | 16 | €78,777 | €76,227 | -€2,550 | -3.2% |
| Provisions for liabilities and charges | 160/5 | €78,777 | €76,227 | -€2,550 | -3.2% |
| Taxes | 161 | €78,777 | €76,227 | -€2,550 | -3.2% |
| Amounts payable | 17/49 | €620,565 | €613,795 | -€6,770 | -1.1% |
| Amounts payable within one year | 42/48 | €620,565 | €613,795 | -€6,770 | -1.1% |
| Trade debts | 44 | - | €66 | +€66 | |
| Suppliers | 440/4 | - | €66 | +€66 | |
| Other amounts payable | 47/48 | €620,565 | €613,730 | -€6,835 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,317 | €35,317 | +€0 | 0.0% |
| Other operating charges | 640/8 | €3,599 | €2,000 | -€1,599 | -44.4% |
| Gross operating margin | 9900 | -€15,775 | €9,359 | +€25,134 | |
| Operating profit (loss) | 9901 | -€54,690 | -€27,957 | +€26,733 | +48.9% |
| Financial charges | 65/66B | €90 | €101 | +€10 | +11.2% |
| Recurring financial charges | 65 | €90 | €101 | +€10 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | -€54,781 | -€28,058 | +€26,722 | +48.8% |
| Transfer from deferred taxes | 780 | €2,550 | €2,550 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€52,230 | -€25,508 | +€26,722 | +51.2% |
| Transfer from tax-exempt reserves | 789 | €7,650 | €7,650 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,580 | -€17,858 | +€26,722 | +59.9% |
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 1 November 2026 via checked.be.