J.ET Consulting: what changed
What changed
J.ET Consulting
NACE 93.121, Football clubs
filed annual accounts (NBB)
Net result for the year
€278,439
2024 · €284,744-€6,304
Equity
€762,749
2024 · €535,866+€226,883
Cash
€49,108
2024 · €75,521-€26,413
Balance sheet total
€1.3m
2024 · €1.4m-€91,634
Largest movements
Assets
- Receivables within one year -€82,861
down €82,861 (-49.7%), from €166,620 to €83,759
of which Trade receivables: -€97,162
- Current investments +€40,000
up €40,000 (+25.0%), from €160,000 to €200,000
- Deferred charges and accrued income -€33,604
down €33,604 (-29.9%), from €112,239 to €78,635
- Cash -€26,413
down €26,413 (-35.0%), from €75,521 to €49,108
mainly Other debts (-€238,633) and Debts after one year (-€54,163)
Equity and liabilities
- Other debts -€238,633
down €238,633 (-100%), from €238,633 to €0
- Reserves +€214,483
up €214,483 (+40.5%), from €529,666 to €744,149
- Debts after one year -€54,163
down €54,163 (-10.3%), from €527,878 to €473,715
- Tax, wage and social debts -€38,261
down €38,261 (-65.2%), from €58,660 to €20,399
of which Taxes: -€38,261
Income statement
- Gross operating margin -€77,815
down €77,815 (-15.0%), from €517,686 to €439,871
- Depreciation -€67,084
down €67,084 (-62.4%), from €107,438 to €40,354
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
€284,744
Gross operating margin
-€77,815
Depreciation
+€67,084
Other operating charges
-€141
Financial income
+€2,456
Financial charges
-€1,981
Taxes
+€4,092
Result 2025
€278,439
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
+€170,641
Investment
-€91,599
Financing
-€105,456
Cash 2024
€75,521
From operations (derived)
+€170,641
Net result for the year
+€278,439
Depreciation
+€40,354
Receivables within one year
+€82,861
Deferred charges and accrued income
+€33,604
Trade debts
+€12,277
Tax, wage and social debts
-€38,261
Other debts
-€238,633
Investment (derived)
-€91,599
Investment in fixed assets (net)
-€51,599
Current investments
-€40,000
Financing
-€105,456
Debts after one year
-€54,163
Current portion of long-term debt
+€1,863
Short-term financial debts
-€1,599
Contributions, distributions and other
-€51,556
Cash 2025
€49,108
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,418,701 | €1,327,067 | -€91,634 | -6.5% |
| Fixed assets | 21/28 | €904,320 | €915,565 | +€11,245 | +1.2% |
| Tangible fixed assets | 22/27 | €904,120 | €915,365 | +€11,245 | +1.2% |
| Land and buildings | 22 | €875,327 | €899,440 | +€24,113 | +2.8% |
| Plant, machinery and equipment | 23 | €1,167 | €523 | -€643 | -55.1% |
| Furniture and vehicles | 24 | €27,626 | €15,401 | -€12,225 | -44.3% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €514,380 | €411,502 | -€102,878 | -20.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €166,620 | €83,759 | -€82,861 | -49.7% |
| Trade receivables | 40 | €165,770 | €68,608 | -€97,162 | -58.6% |
| Other amounts receivable | 41 | €850 | €15,151 | +€14,301 | +1,683% |
| Current investments | 50/53 | €160,000 | €200,000 | +€40,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €75,521 | €49,108 | -€26,413 | -35.0% |
| Deferred charges and accrued income | 490/1 | €112,239 | €78,635 | -€33,604 | -29.9% |
| Total equity and liabilities | 10/49 | €1,418,701 | €1,327,067 | -€91,634 | -6.5% |
| Equity | 10/15 | €535,866 | €762,749 | +€226,883 | +42.3% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €529,666 | €744,149 | +€214,483 | +40.5% |
| Distributable reserves | 133 | €529,666 | €744,149 | +€214,483 | +40.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €882,835 | €564,318 | -€318,517 | -36.1% |
| Amounts payable after more than one year | 17 | €527,878 | €473,715 | -€54,163 | -10.3% |
| Financial debts | 170/4 | €527,878 | €473,715 | -€54,163 | -10.3% |
| Amounts payable within one year | 42/48 | €354,957 | €90,603 | -€264,353 | -74.5% |
| Current portion of amounts payable after more than one year | 42 | €52,300 | €54,163 | +€1,863 | +3.6% |
| Financial debts | 43 | €2,572 | €972 | -€1,599 | -62.2% |
| Credit institutions | 430/8 | €2,572 | €972 | -€1,599 | -62.2% |
| Trade debts | 44 | €2,791 | €15,068 | +€12,277 | +440% |
| Suppliers | 440/4 | €2,791 | €15,068 | +€12,277 | +440% |
| Taxes, remuneration and social security | 45 | €58,660 | €20,399 | -€38,261 | -65.2% |
| Taxes | 450/3 | €58,660 | €20,399 | -€38,261 | -65.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €238,633 | €0 | -€238,633 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107,438 | €40,354 | -€67,084 | -62.4% |
| Other operating charges | 640/8 | €2,694 | €2,835 | +€141 | +5.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €517,686 | €439,871 | -€77,815 | -15.0% |
| Operating profit (loss) | 9901 | €407,554 | €396,682 | -€10,872 | -2.7% |
| Financial income | 75/76B | €951 | €3,406 | +€2,456 | +258% |
| Recurring financial income | 75 | €951 | €3,406 | +€2,456 | +258% |
| Financial charges | 65/66B | €18,310 | €20,290 | +€1,981 | +10.8% |
| Recurring financial charges | 65 | €18,310 | €20,290 | +€1,981 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €390,195 | €379,798 | -€10,397 | -2.7% |
| Income taxes | 67/77 | €105,451 | €101,359 | -€4,092 | -3.9% |
| Profit (loss) for the period | 9904 | €284,744 | €278,439 | -€6,304 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €284,744 | €278,439 | -€6,304 | -2.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.