J.E Conseil: 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.E Conseil
Largest movements
- Receivables within one year +€49,322
up €49,322 (+20.7%), from €238,827 to €288,150
of which Other amounts receivable: +€63,633
- Debts after one year +€54,000
up €54,000 (+32.7%), from €165,000 to €219,000
- Tax, wage and social debts -€4,690
down €4,690 (-30.8%), from €15,220 to €10,530
- Gross operating margin +€36,640
up €36,640 (+119%), from €30,679 to €67,320
- Financial charges +€3,563
up €3,563 (+229%), from €1,554 to €5,117
- Other operating charges +€1,009
up €1,009 (+236%), from €429 to €1,438
- Taxes +€723
up €723 (+20.9%), from €3,455 to €4,178
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 | €245,974 | €295,953 | +€49,980 | +20.3% |
| Fixed assets | 21/28 | €3,087 | €4,583 | +€1,496 | +48.5% |
| Tangible fixed assets | 22/27 | €3,032 | €4,528 | +€1,496 | +49.3% |
| Furniture and vehicles | 24 | €3,032 | €1,296 | -€1,736 | -57.3% |
| Other tangible fixed assets | 26 | - | €3,232 | +€3,232 | |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €242,887 | €291,370 | +€48,484 | +20.0% |
| Amounts receivable within one year | 40/41 | €238,827 | €288,150 | +€49,322 | +20.7% |
| Trade receivables | 40 | €54,803 | €40,493 | -€14,311 | -26.1% |
| Other amounts receivable | 41 | €184,024 | €247,657 | +€63,633 | +34.6% |
| Cash at bank and in hand | 54/58 | €4,059 | €1,734 | -€2,325 | -57.3% |
| Deferred charges and accrued income | 490/1 | - | €1,486 | +€1,486 | |
| Total equity and liabilities | 10/49 | €245,974 | €295,953 | +€49,980 | +20.3% |
| Equity | 10/15 | €11,242 | €11,955 | +€714 | +6.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,242 | €9,955 | +€714 | +7.7% |
| Amounts payable | 17/49 | €234,732 | €283,998 | +€49,266 | +21.0% |
| Amounts payable after more than one year | 17 | €165,000 | €219,000 | +€54,000 | +32.7% |
| Other amounts payable | 178/9 | €165,000 | €219,000 | +€54,000 | +32.7% |
| Amounts payable within one year | 42/48 | €69,732 | €64,998 | -€4,734 | -6.8% |
| Trade debts | 44 | €10,927 | €10,883 | -€44 | -0.4% |
| Suppliers | 440/4 | €10,927 | €10,883 | -€44 | -0.4% |
| Advances received on contracts in progress | 46 | €43,585 | €43,585 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €15,220 | €10,530 | -€4,690 | -30.8% |
| Taxes | 450/3 | €15,220 | €10,530 | -€4,690 | -30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,061 | €1,874 | -€187 | -9.1% |
| Other operating charges | 640/8 | €429 | €1,438 | +€1,009 | +236% |
| Gross operating margin | 9900 | €30,679 | €67,320 | +€36,640 | +119% |
| Operating profit (loss) | 9901 | €28,190 | €64,008 | +€35,818 | +127% |
| Financial income | 75/76B | €0 | €1 | +€1 | +567% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +567% |
| Financial charges | 65/66B | €1,554 | €5,117 | +€3,563 | +229% |
| Recurring financial charges | 65 | €1,554 | €5,117 | +€3,563 | +229% |
| Profit (loss) for the period before taxes | 9903 | €26,636 | €58,892 | +€32,256 | +121% |
| Income taxes | 67/77 | €3,455 | €4,178 | +€723 | +20.9% |
| Profit (loss) for the period | 9904 | €23,181 | €54,714 | +€31,533 | +136% |
| Profit (loss) for the period to be appropriated | 9905 | €23,181 | €54,714 | +€31,533 | +136% |
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 13 October 2026 via checked.be.