J CONSULTING: 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.
J CONSULTING
Largest movements
- Tangible fixed assets -€17,382
down €17,382 (-8.8%), from €197,345 to €179,963
of which Land and buildings: -€13,999
- Intangible fixed assets -€6,047
down €6,047 (-68.3%), from €8,849 to €2,802
- Cash +€4,396
up €4,396 (+15.0%), from €29,308 to €33,705
mainly Depreciation (+€23,429) and Stocks and contracts (+€4,028)
- Stocks and contracts -€4,028
down €4,028 (-15.4%), from €26,185 to €22,156
- Debts after one year -€17,208
down €17,208 (-40.8%), from €42,157 to €24,949
- Profit (loss) carried forward -€5,997
down €5,997 (-9.7%), from -€61,948 to -€67,945
- Accrued charges and deferred income -€5,604
down €5,604 (-100.0%), from €5,604 to €0
- Other debts +€2,835
up €2,835 (+1.4%), from €199,483 to €202,318
- Gross operating margin +€8,113
up €8,113 (+48.2%), from €16,828 to €24,941
- Depreciation -€1,225
down €1,225 (-5.0%), from €24,654 to €23,429
- Other operating charges +€793
up €793 (+20.3%), from €3,909 to €4,702
- Financial charges -€663
down €663 (-19.1%), from €3,470 to €2,807
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 | €272,217 | €248,854 | -€23,364 | -8.6% |
| Fixed assets | 21/28 | €206,194 | €182,765 | -€23,429 | -11.4% |
| Intangible fixed assets | 21 | €8,849 | €2,802 | -€6,047 | -68.3% |
| Tangible fixed assets | 22/27 | €197,345 | €179,963 | -€17,382 | -8.8% |
| Land and buildings | 22 | €160,710 | €146,711 | -€13,999 | -8.7% |
| Plant, machinery and equipment | 23 | €2,617 | €0 | -€2,617 | -100.0% |
| Furniture and vehicles | 24 | €144 | €0 | -€144 | -100.0% |
| Other tangible fixed assets | 26 | €33,874 | €33,252 | -€622 | -1.8% |
| Current assets | 29/58 | €66,024 | €66,089 | +€65 | +0.1% |
| Stocks and contracts in progress | 3 | €26,185 | €22,156 | -€4,028 | -15.4% |
| Stocks | 30/36 | €26,185 | €22,156 | -€4,028 | -15.4% |
| Amounts receivable within one year | 40/41 | €9,834 | €9,673 | -€161 | -1.6% |
| Trade receivables | 40 | €9,834 | €9,673 | -€161 | -1.6% |
| Cash at bank and in hand | 54/58 | €29,308 | €33,705 | +€4,396 | +15.0% |
| Deferred charges and accrued income | 490/1 | €697 | €555 | -€142 | -20.4% |
| Total equity and liabilities | 10/49 | €272,217 | €248,854 | -€23,364 | -8.6% |
| Equity | 10/15 | €52 | -€5,945 | -€5,997 | |
| 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% |
| Profit (loss) carried forward | 14 | -€61,948 | -€67,945 | -€5,997 | -9.7% |
| Amounts payable | 17/49 | €272,166 | €254,799 | -€17,367 | -6.4% |
| Amounts payable after more than one year | 17 | €42,157 | €24,949 | -€17,208 | -40.8% |
| Financial debts | 170/4 | €42,157 | €24,949 | -€17,208 | -40.8% |
| Amounts payable within one year | 42/48 | €224,405 | €229,849 | +€5,444 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €16,141 | €17,211 | +€1,070 | +6.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €8,660 | €9,086 | +€426 | +4.9% |
| Suppliers | 440/4 | €8,660 | €9,086 | +€426 | +4.9% |
| Taxes, remuneration and social security | 45 | €121 | €1,235 | +€1,114 | +922.3% |
| Taxes | 450/3 | €121 | €1,235 | +€1,114 | +922.3% |
| Other amounts payable | 47/48 | €199,483 | €202,318 | +€2,835 | +1.4% |
| Accrued charges and deferred income | 492/3 | €5,604 | €0 | -€5,604 | -100.0% |
| Non-recurring operating income | 76A | €0 | €610 | +€610 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,654 | €23,429 | -€1,225 | -5.0% |
| Other operating charges | 640/8 | €3,909 | €4,702 | +€793 | +20.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €16,828 | €24,941 | +€8,113 | +48.2% |
| Operating profit (loss) | 9901 | -€11,736 | -€3,191 | +€8,545 | +72.8% |
| Financial income | 75/76B | €1 | €1 | +€0 | +66.7% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +66.7% |
| Financial charges | 65/66B | €3,470 | €2,807 | -€663 | -19.1% |
| Recurring financial charges | 65 | €3,470 | €2,807 | -€663 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | -€15,206 | -€5,997 | +€9,209 | +60.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€15,206 | -€5,997 | +€9,209 | +60.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,206 | -€5,997 | +€9,209 | +60.6% |
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 7 October 2026 via checked.be.