J.E. 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.E. Consult
Largest movements
- Cash +€21,618
up €21,618 (+8.2%), from €265,139 to €286,758
mainly Net result for the year (+€112,543) and Other debts (+€58,939)
- Receivables within one year +€14,046
up €14,046 (+95.8%), from €14,667 to €28,713
of which Trade receivables: +€14,644
- Other debts +€58,939
up €58,939 (+48438.0%), from €122 to €59,061
- Tax, wage and social debts -€22,768
down €22,768 (-50.1%), from €45,468 to €22,700
- Profit (loss) carried forward -€3,826
down €3,826 (-100.0%), from €3,826 to €0
- Gross operating margin +€14,581
up €14,581 (+10.5%), from €138,821 to €153,403
- Turnover +€12,952
up €12,952 (+8.1%), from €160,189 to €173,142
- Purchases and services +€3,818
up €3,818 (+16.5%), from €23,069 to €26,887
- Financial income -€3,353
down €3,353 (-71.4%), from €4,695 to €1,342
- Depreciation -€1,878
down €1,878 (-100.0%), from €1,878 to €0
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 | €285,388 | €316,773 | +€31,385 | +11.0% |
| Fixed assets | 21/28 | €2,220 | €0 | -€2,220 | -100.0% |
| Tangible fixed assets | 22/27 | €2,220 | €0 | -€2,220 | -100.0% |
| Plant, machinery and equipment | 23 | €2,220 | €0 | -€2,220 | -100.0% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €283,168 | €316,773 | +€33,605 | +11.9% |
| Amounts receivable within one year | 40/41 | €14,667 | €28,713 | +€14,046 | +95.8% |
| Trade receivables | 40 | €14,069 | €28,713 | +€14,644 | +104.1% |
| Other amounts receivable | 41 | €598 | €0 | -€598 | -100.0% |
| Cash at bank and in hand | 54/58 | €265,139 | €286,758 | +€21,618 | +8.2% |
| Deferred charges and accrued income | 490/1 | €3,362 | €1,302 | -€2,060 | -61.3% |
| Total equity and liabilities | 10/49 | €285,388 | €316,773 | +€31,385 | +11.0% |
| Equity | 10/15 | €238,422 | €234,596 | -€3,826 | -1.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €232,096 | €232,096 | = | 0.0% |
| Distributable reserves | 133 | €232,096 | €232,096 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,826 | €0 | -€3,826 | -100.0% |
| Amounts payable | 17/49 | €46,967 | €82,177 | +€35,210 | +75.0% |
| Amounts payable within one year | 42/48 | €46,940 | €82,177 | +€35,237 | +75.1% |
| Trade debts | 44 | €1,351 | €416 | -€934 | -69.2% |
| Suppliers | 440/4 | €1,351 | €416 | -€934 | -69.2% |
| Taxes, remuneration and social security | 45 | €45,468 | €22,700 | -€22,768 | -50.1% |
| Taxes | 450/3 | €45,468 | €22,700 | -€22,768 | -50.1% |
| Other amounts payable | 47/48 | €122 | €59,061 | +€58,939 | +48438.0% |
| Accrued charges and deferred income | 492/3 | €27 | €0 | -€27 | -100.0% |
| Turnover | 70 | €160,189 | €173,142 | +€12,952 | +8.1% |
| Non-recurring operating income | 76A | - | €5,500 | +€5,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €23,069 | €26,887 | +€3,818 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,878 | €0 | -€1,878 | -100.0% |
| Other operating charges | 640/8 | €729 | €1,459 | +€729 | +100.0% |
| Gross operating margin | 9900 | €138,821 | €153,403 | +€14,581 | +10.5% |
| Operating profit (loss) | 9901 | €136,214 | €151,944 | +€15,730 | +11.5% |
| Financial income | 75/76B | €4,695 | €1,342 | -€3,353 | -71.4% |
| Recurring financial income | 75 | €4,695 | €1,342 | -€3,353 | -71.4% |
| Financial charges | 65/66B | €894 | €2,729 | +€1,836 | +205.4% |
| Recurring financial charges | 65 | €894 | €509 | -€384 | -43.0% |
| Non-recurring financial charges | 66B | - | €2,220 | +€2,220 | |
| Profit (loss) for the period before taxes | 9903 | €140,015 | €150,557 | +€10,542 | +7.5% |
| Income taxes | 67/77 | €38,732 | €38,014 | -€717 | -1.9% |
| Profit (loss) for the period | 9904 | €101,284 | €112,543 | +€11,259 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €101,284 | €112,543 | +€11,259 | +11.1% |
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 10 October 2026 via checked.be.