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
- Cash +€53,988
up €53,988 (+23.3%), from €232,026 to €286,013
mainly Net result for the year (+€58,696) and Depreciation (+€8,999)
- Receivables within one year +€18,708
up €18,708 (+73.8%), from €25,365 to €44,073
of which Trade receivables: +€18,708
- Tangible fixed assets -€6,019
down €6,019 (-38.3%), from €15,720 to €9,701
of which Furniture and vehicles: -€8,814
- Profit (loss) carried forward +€58,696
up €58,696 (+23.7%), from €247,954 to €306,651
- Tax, wage and social debts +€6,368
up €6,368 (+80.4%), from €7,918 to €14,286
- Gross operating margin +€4,587
up €4,587 (+5.6%), from €81,275 to €85,862
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 | €275,777 | €340,575 | +€64,798 | +23.5% |
| Fixed assets | 21/28 | €15,720 | €9,701 | -€6,019 | -38.3% |
| Tangible fixed assets | 22/27 | €15,720 | €9,701 | -€6,019 | -38.3% |
| Plant, machinery and equipment | 23 | - | €2,795 | +€2,795 | |
| Furniture and vehicles | 24 | €15,720 | €6,906 | -€8,814 | -56.1% |
| Current assets | 29/58 | €260,057 | €330,874 | +€70,817 | +27.2% |
| Amounts receivable within one year | 40/41 | €25,365 | €44,073 | +€18,708 | +73.8% |
| Trade receivables | 40 | €22,675 | €41,383 | +€18,708 | +82.5% |
| Other amounts receivable | 41 | €2,690 | €2,690 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €232,026 | €286,013 | +€53,988 | +23.3% |
| Deferred charges and accrued income | 490/1 | €2,666 | €787 | -€1,879 | -70.5% |
| Total equity and liabilities | 10/49 | €275,777 | €340,575 | +€64,798 | +23.5% |
| Equity | 10/15 | €257,954 | €316,651 | +€58,696 | +22.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €247,954 | €306,651 | +€58,696 | +23.7% |
| Amounts payable | 17/49 | €17,822 | €23,924 | +€6,102 | +34.2% |
| Amounts payable within one year | 42/48 | €17,377 | €23,304 | +€5,927 | +34.1% |
| Trade debts | 44 | €700 | €424 | -€277 | -39.5% |
| Suppliers | 440/4 | €700 | €424 | -€277 | -39.5% |
| Taxes, remuneration and social security | 45 | €7,918 | €14,286 | +€6,368 | +80.4% |
| Taxes | 450/3 | €7,918 | €14,286 | +€6,368 | +80.4% |
| Other amounts payable | 47/48 | €8,760 | €8,595 | -€165 | -1.9% |
| Accrued charges and deferred income | 492/3 | €445 | €620 | +€175 | +39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,644 | €8,999 | +€355 | +4.1% |
| Other operating charges | 640/8 | €1,159 | €1,212 | +€53 | +4.6% |
| Gross operating margin | 9900 | €81,275 | €85,862 | +€4,587 | +5.6% |
| Operating profit (loss) | 9901 | €71,472 | €75,650 | +€4,178 | +5.8% |
| Financial charges | 65/66B | €548 | €957 | +€409 | +74.5% |
| Recurring financial charges | 65 | €548 | €957 | +€409 | +74.5% |
| Profit (loss) for the period before taxes | 9903 | €70,924 | €74,693 | +€3,770 | +5.3% |
| Income taxes | 67/77 | €15,310 | €15,997 | +€687 | +4.5% |
| Profit (loss) for the period | 9904 | €55,614 | €58,696 | +€3,083 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,614 | €58,696 | +€3,083 | +5.5% |
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 16 October 2026 via checked.be.