J. 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. CONSULT
Largest movements
- Receivables after one year -€19,192
down €19,192 (-12.8%), from €149,395 to €130,203
- Profit (loss) carried forward -€19,193
down €19,193 (-12.3%), from €156,371 to €137,178
- Other operating charges -€931
down €931 (-53.8%), from €1,730 to €799
- Financial income -€508
down €508 (-19.4%), from €2,616 to €2,108
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 | €164,431 | €145,281 | -€19,150 | -11.6% |
| Current assets | 29/58 | €164,431 | €145,281 | -€19,150 | -11.6% |
| Amounts receivable after more than one year | 29 | €149,395 | €130,203 | -€19,192 | -12.8% |
| Other amounts receivable | 291 | €149,395 | €130,203 | -€19,192 | -12.8% |
| Stocks and contracts in progress | 3 | €15,000 | €15,000 | = | 0.0% |
| Stocks | 30/36 | €15,000 | €15,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36 | €78 | +€42 | +115% |
| Total equity and liabilities | 10/49 | €164,431 | €145,281 | -€19,150 | -11.6% |
| Equity | 10/15 | €164,431 | €145,238 | -€19,193 | -11.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €156,371 | €137,178 | -€19,193 | -12.3% |
| Amounts payable | 17/49 | - | €43 | +€43 | |
| Amounts payable within one year | 42/48 | - | €43 | +€43 | |
| Trade debts | 44 | - | €43 | +€43 | |
| Suppliers | 440/4 | - | €43 | +€43 | |
| Other operating charges | 640/8 | €1,730 | €799 | -€931 | -53.8% |
| Gross operating margin | 9900 | -€20,375 | -€20,339 | +€36 | +0.2% |
| Operating profit (loss) | 9901 | -€22,105 | -€21,138 | +€966 | +4.4% |
| Financial income | 75/76B | €2,616 | €2,108 | -€508 | -19.4% |
| Recurring financial income | 75 | €2,616 | €2,108 | -€508 | -19.4% |
| Financial charges | 65/66B | €147 | €163 | +€17 | +11.5% |
| Recurring financial charges | 65 | €147 | €163 | +€17 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,635 | -€19,193 | +€442 | +2.3% |
| Profit (loss) for the period | 9904 | -€19,635 | -€19,193 | +€442 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,635 | -€19,193 | +€442 | +2.3% |
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 16 October 2026 via checked.be.