J² CONSULT SERVICES: what changed
Two fiscal 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.
J² CONSULT SERVICES
Largest movements
- Financial fixed assets -€34,000
down €34,000 (-100.0%), from €34,000 to €0
- Receivables within one year +€19,781
up €19,781 (+1919.0%), from €1,031 to €20,812
of which Trade receivables: +€20,812
- Tangible fixed assets +€588
up €588 (+19.3%), from €3,052 to €3,640
of which Furniture and vehicles: +€588
- Other debts -€16,139
down €16,139 (-60.7%), from €26,570 to €10,432
- Profit (loss) carried forward -€3,393
down €3,393 (-27.5%), from -€12,350 to -€15,743
- Tax, wage and social debts +€3,196
new in 2025: €3,196
- Trade debts +€2,688
up €2,688 (+1004.4%), from €268 to €2,956
- Gross operating margin +€13,041
up €13,041, from -€3,707 to €9,334
- Financial charges +€11,322
up €11,322 (+29514.8%), from €38 to €11,360
- Depreciation -€1,998
down €1,998 (-93.2%), from €2,144 to €146
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.
Cash bridge derived
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 | €39,288 | €25,640 | -€13,648 | -34.7% |
| Fixed assets | 21/28 | €37,052 | €3,640 | -€33,412 | -90.2% |
| Tangible fixed assets | 22/27 | €3,052 | €3,640 | +€588 | +19.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | 0.0% |
| Furniture and vehicles | 24 | €3,052 | €3,640 | +€588 | +19.3% |
| Financial fixed assets | 28 | €34,000 | €0 | -€34,000 | -100.0% |
| Current assets | 29/58 | €2,236 | €22,000 | +€19,764 | +883.8% |
| Amounts receivable within one year | 40/41 | €1,031 | €20,812 | +€19,781 | +1919.0% |
| Trade receivables | 40 | - | €20,812 | +€20,812 | |
| Other amounts receivable | 41 | €1,031 | - | -€1,031 | |
| Cash at bank and in hand | 54/58 | €1,206 | €942 | -€264 | -21.9% |
| Deferred charges and accrued income | 490/1 | - | €246 | +€246 | |
| Total equity and liabilities | 10/49 | €39,288 | €25,640 | -€13,648 | -34.7% |
| Equity | 10/15 | €12,450 | €9,057 | -€3,393 | -27.3% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Capital | 10 | €24,800 | €24,800 | = | 0.0% |
| Issued capital | 100 | €24,800 | €24,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,350 | -€15,743 | -€3,393 | -27.5% |
| Amounts payable | 17/49 | €26,838 | €16,583 | -€10,255 | -38.2% |
| Amounts payable within one year | 42/48 | €26,838 | €16,583 | -€10,255 | -38.2% |
| Trade debts | 44 | €268 | €2,956 | +€2,688 | +1004.4% |
| Suppliers | 440/4 | €268 | €2,956 | +€2,688 | +1004.4% |
| Taxes, remuneration and social security | 45 | - | €3,196 | +€3,196 | |
| Taxes | 450/3 | - | €3,196 | +€3,196 | |
| Other amounts payable | 47/48 | €26,570 | €10,432 | -€16,139 | -60.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,144 | €146 | -€1,998 | -93.2% |
| Other operating charges | 640/8 | €1,296 | €1,222 | -€74 | -5.7% |
| Gross operating margin | 9900 | -€3,707 | €9,334 | +€13,041 | |
| Operating profit (loss) | 9901 | -€7,146 | €7,967 | +€15,113 | |
| Financial charges | 65/66B | €38 | €11,360 | +€11,322 | +29514.8% |
| Recurring financial charges | 65 | €38 | €11,360 | +€11,322 | +29514.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,185 | -€3,393 | +€3,791 | +52.8% |
| Profit (loss) for the period | 9904 | -€7,185 | -€3,393 | +€3,791 | +52.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,185 | -€3,393 | +€3,791 | +52.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.