J-DAY: what changed
What changed
J-DAY
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€9,748
2024 · €32,414-€22,666
Equity
€115,521
2024 · €105,773+€9,748
Cash
€16,502
2024 · €19,962-€3,460
Balance sheet total
€178,033
2024 · €121,266+€56,767
Largest movements
Assets
- Receivables within one year +€65,815
up €65,815 (+105%), from €62,926 to €128,741
of which Other amounts receivable: +€58,115
- Cash -€3,460
down €3,460 (-17.3%), from €19,962 to €16,502
mainly Receivables within one year (-€65,815)
- Intangible fixed assets -€2,857
down €2,857 (-100%), from €2,857 to €0
Equity and liabilities
- Provisions +€30,755
up €30,755, from €0 to €30,755
- Accrued charges and deferred income +€10,592
up €10,592 (+706%), from €1,500 to €12,092
- Profit (loss) carried forward +€9,748
up €9,748 (+37.1%), from €26,304 to €36,052
- Trade debts +€3,691
up €3,691 (+191%), from €1,935 to €5,626
Income statement
- Provisions +€67,006
up €67,006, from -€36,251 to €30,755
- Financial charges -€34,591
down €34,591 (-91.1%), from €37,960 to €3,369
- Depreciation -€7,879
down €7,879 (-67.1%), from €11,736 to €3,857
- Taxes +€7,671
up €7,671 (+223%), from €3,438 to €11,109
- Other operating charges -€6,281
down €6,281 (-43.2%), from €14,531 to €8,250
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.
Result 2024
€32,414
Gross operating margin
+€2,270
Depreciation
+€7,879
Provisions
-€67,006
Other operating charges
+€6,281
Financial income
+€989
Financial charges
+€34,591
Taxes
-€7,671
Result 2025
€9,748
raises the resultlowers the result
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.
From operations
-€4,228
Investment
+€0
Financing
+€768
Cash 2024
€19,962
From operations (derived)
-€4,228
Net result for the year
+€9,748
Depreciation
+€3,857
Receivables within one year
-€65,815
Deferred charges and accrued income
+€1,731
Provisions
+€30,755
Trade debts
+€3,691
Tax, wage and social debts
+€1,213
Accrued charges and deferred income
+€10,592
Investment (derived)
+€0
Investment in fixed assets (net)
+€0
Financing
+€768
Short-term financial debts
+€768
Contributions, distributions and other
+€0
Cash 2025
€16,502
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,266 | €178,033 | +€56,767 | +46.8% |
| Fixed assets | 21/28 | €8,297 | €4,440 | -€3,857 | -46.5% |
| Intangible fixed assets | 21 | €2,857 | €0 | -€2,857 | -100% |
| Tangible fixed assets | 22/27 | €5,000 | €4,000 | -€1,000 | -20.0% |
| Furniture and vehicles | 24 | €0 | - | -€0 | |
| Other tangible fixed assets | 26 | €5,000 | €4,000 | -€1,000 | -20.0% |
| Financial fixed assets | 28 | €440 | €440 | = | 0.0% |
| Current assets | 29/58 | €112,969 | €173,593 | +€60,624 | +53.7% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €62,926 | €128,741 | +€65,815 | +105% |
| Trade receivables | 40 | €1,361 | €9,061 | +€7,700 | +566% |
| Other amounts receivable | 41 | €61,565 | €119,680 | +€58,115 | +94.4% |
| Cash at bank and in hand | 54/58 | €19,962 | €16,502 | -€3,460 | -17.3% |
| Deferred charges and accrued income | 490/1 | €5,081 | €3,350 | -€1,731 | -34.1% |
| Total equity and liabilities | 10/49 | €121,266 | €178,033 | +€56,767 | +46.8% |
| Equity | 10/15 | €105,773 | €115,521 | +€9,748 | +9.2% |
| Contributions | 10/11 | €6,469 | €6,469 | +€0 | 0.0% |
| Reserves | 13 | €73,000 | €73,000 | = | 0.0% |
| Distributable reserves | 133 | €73,000 | €73,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,304 | €36,052 | +€9,748 | +37.1% |
| Provisions and deferred taxes | 16 | €0 | €30,755 | +€30,755 | |
| Provisions for liabilities and charges | 160/5 | €0 | €30,755 | +€30,755 | |
| Other liabilities and charges | 164/5 | €0 | €30,755 | +€30,755 | |
| Amounts payable | 17/49 | €15,493 | €31,757 | +€16,264 | +105% |
| Amounts payable within one year | 42/48 | €13,993 | €19,665 | +€5,672 | +40.5% |
| Financial debts | 43 | - | €768 | +€768 | |
| Credit institutions | 430/8 | - | €768 | +€768 | |
| Trade debts | 44 | €1,935 | €5,626 | +€3,691 | +191% |
| Suppliers | 440/4 | €1,935 | €5,626 | +€3,691 | +191% |
| Taxes, remuneration and social security | 45 | €12,058 | €13,271 | +€1,213 | +10.1% |
| Taxes | 450/3 | €12,058 | €13,271 | +€1,213 | +10.1% |
| Accrued charges and deferred income | 492/3 | €1,500 | €12,092 | +€10,592 | +706% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,736 | €3,857 | -€7,879 | -67.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€36,251 | €30,755 | +€67,006 | |
| Other operating charges | 640/8 | €14,531 | €8,250 | -€6,281 | -43.2% |
| Gross operating margin | 9900 | €58,725 | €60,995 | +€2,270 | +3.9% |
| Operating profit (loss) | 9901 | €68,709 | €18,133 | -€50,576 | -73.6% |
| Financial income | 75/76B | €5,104 | €6,093 | +€989 | +19.4% |
| Recurring financial income | 75 | €5,104 | €6,093 | +€989 | +19.4% |
| Financial charges | 65/66B | €37,960 | €3,369 | -€34,591 | -91.1% |
| Recurring financial charges | 65 | €37,960 | €3,369 | -€34,591 | -91.1% |
| Profit (loss) for the period before taxes | 9903 | €35,853 | €20,857 | -€14,996 | -41.8% |
| Income taxes | 67/77 | €3,438 | €11,109 | +€7,671 | +223% |
| Profit (loss) for the period | 9904 | €32,414 | €9,748 | -€22,666 | -69.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,414 | €9,748 | -€22,666 | -69.9% |
Next steps
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Calculation and sources
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 7 November 2026 via checked.be.