J.E. 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.E. Consulting
Largest movements
- Receivables within one year +€10,391
up €10,391 (+88.9%), from €11,694 to €22,085
of which Trade receivables: +€10,546
- Tangible fixed assets -€3,319
down €3,319 (-7.6%), from €43,600 to €40,282
of which Furniture and vehicles: -€10,729
- Cash +€1,935
up €1,935 (+17.2%), from €11,239 to €13,174
mainly Net result for the year (+€38,454) and Depreciation (+€10,819)
- Reserves +€26,454
up €26,454 (+182.4%), from €14,504 to €40,958
of which Distributable reserves: +€26,454
- Debts after one year -€20,662
down €20,662 (-19.9%), from €103,678 to €83,016
- Tax, wage and social debts +€3,917
up €3,917 (+39.8%), from €9,837 to €13,753
- Gross operating margin +€18,719
up €18,719 (+43.9%), from €42,675 to €61,394
- Financial income +€10,000
up €10,000 (+33333233.3%), from €0 to €10,000
- Taxes +€6,631
up €6,631 (+73.7%), from €8,992 to €15,623
- Financial charges +€1,607
up €1,607 (+36.7%), from €4,374 to €5,981
- Depreciation +€616
up €616 (+6.0%), from €10,202 to €10,819
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €182,409 | €191,330 | +€8,921 | +4.9% |
| Fixed assets | 21/28 | €159,100 | €155,782 | -€3,319 | -2.1% |
| Tangible fixed assets | 22/27 | €43,600 | €40,282 | -€3,319 | -7.6% |
| Furniture and vehicles | 24 | €43,600 | €32,871 | -€10,729 | -24.6% |
| Other tangible fixed assets | 26 | - | €7,410 | +€7,410 | |
| Financial fixed assets | 28 | €115,500 | €115,500 | = | 0.0% |
| Current assets | 29/58 | €23,308 | €35,548 | +€12,240 | +52.5% |
| Amounts receivable within one year | 40/41 | €11,694 | €22,085 | +€10,391 | +88.9% |
| Trade receivables | 40 | €10,686 | €21,232 | +€10,546 | +98.7% |
| Other amounts receivable | 41 | €1,008 | €853 | -€155 | -15.4% |
| Cash at bank and in hand | 54/58 | €11,239 | €13,174 | +€1,935 | +17.2% |
| Deferred charges and accrued income | 490/1 | €376 | €290 | -€86 | -22.9% |
| Total equity and liabilities | 10/49 | €182,409 | €191,330 | +€8,921 | +4.9% |
| Equity | 10/15 | €31,601 | €58,055 | +€26,454 | +83.7% |
| Contributions | 10/11 | €17,097 | €17,097 | = | 0.0% |
| Reserves | 13 | €14,504 | €40,958 | +€26,454 | +182.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €14,504 | €40,958 | +€26,454 | +182.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €150,808 | €133,275 | -€17,533 | -11.6% |
| Amounts payable after more than one year | 17 | €103,678 | €83,016 | -€20,662 | -19.9% |
| Financial debts | 170/4 | €103,678 | €83,016 | -€20,662 | -19.9% |
| Amounts payable within one year | 42/48 | €46,745 | €49,832 | +€3,086 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €19,705 | €20,662 | +€957 | +4.9% |
| Trade debts | 44 | €1,332 | €1,352 | +€20 | +1.5% |
| Suppliers | 440/4 | €1,332 | €1,352 | +€20 | +1.5% |
| Taxes, remuneration and social security | 45 | €9,837 | €13,753 | +€3,917 | +39.8% |
| Taxes | 450/3 | €9,837 | €13,753 | +€3,917 | +39.8% |
| Other amounts payable | 47/48 | €15,872 | €14,064 | -€1,807 | -11.4% |
| Accrued charges and deferred income | 492/3 | €385 | €428 | +€43 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,202 | €10,819 | +€616 | +6.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €720 | €517 | -€202 | -28.1% |
| Gross operating margin | 9900 | €42,675 | €61,394 | +€18,719 | +43.9% |
| Operating profit (loss) | 9901 | €31,752 | €50,058 | +€18,305 | +57.7% |
| Financial income | 75/76B | €0 | €10,000 | +€10,000 | +33333233.3% |
| Recurring financial income | 75 | €0 | €10,000 | +€10,000 | +33333233.3% |
| Financial charges | 65/66B | €4,374 | €5,981 | +€1,607 | +36.7% |
| Recurring financial charges | 65 | €4,374 | €5,981 | +€1,607 | +36.7% |
| Profit (loss) for the period before taxes | 9903 | €27,378 | €54,077 | +€26,699 | +97.5% |
| Income taxes | 67/77 | €8,992 | €15,623 | +€6,631 | +73.7% |
| Profit (loss) for the period | 9904 | €18,386 | €38,454 | +€20,068 | +109.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,386 | €38,454 | +€20,068 | +109.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.