J&F 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&F Consult
Largest movements
- Cash +€92,992
up €92,992 (+1,947%), from €4,777 to €97,769
mainly Net result for the year (+€110,565) and Receivables within one year (+€5,788)
- Receivables within one year -€5,788
down €5,788 (-7.5%), from €76,942 to €71,154
of which Trade receivables: -€76,942
- Financial fixed assets -€3,000
no longer reported in 2025 (was €3,000)
- Reserves +€110,565
up €110,565 (+300%), from €36,798 to €147,363
- Trade debts -€17,034
down €17,034 (-87.1%), from €19,566 to €2,531
- Accrued charges and deferred income -€15,000
no longer reported in 2025 (was €15,000)
- Tax, wage and social debts +€5,674
up €5,674 (+45.9%), from €12,355 to €18,029
- Financial income +€72,000
new in 2025: €72,000
of which Financial income: +€72,000
- Purchases and services -€22,873
down €22,873 (-65.2%), from €35,074 to €12,202
- Gross operating margin +€1,429
up €1,429 (+3.0%), from €47,702 to €49,132
- Depreciation -€1,235
no longer reported in 2025 (was €1,235)
- Taxes +€788
up €788 (+8.6%), from €9,205 to €9,993
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 | €84,719 | €168,923 | +€84,204 | +99.4% |
| Fixed assets | 21/28 | €3,000 | - | -€3,000 | |
| Financial fixed assets | 28 | €3,000 | - | -€3,000 | |
| Current assets | 29/58 | €81,719 | €168,923 | +€87,204 | +107% |
| Amounts receivable within one year | 40/41 | €76,942 | €71,154 | -€5,788 | -7.5% |
| Trade receivables | 40 | €76,942 | - | -€76,942 | |
| Other amounts receivable | 41 | - | €71,154 | +€71,154 | |
| Cash at bank and in hand | 54/58 | €4,777 | €97,769 | +€92,992 | +1,947% |
| Total equity and liabilities | 10/49 | €84,719 | €168,923 | +€84,204 | +99.4% |
| Equity | 10/15 | €37,798 | €148,363 | +€110,565 | +293% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €36,798 | €147,363 | +€110,565 | +300% |
| Distributable reserves | 133 | €36,798 | €147,363 | +€110,565 | +300% |
| Amounts payable | 17/49 | €46,921 | €20,560 | -€26,361 | -56.2% |
| Amounts payable within one year | 42/48 | €31,921 | €20,560 | -€11,361 | -35.6% |
| Trade debts | 44 | €19,566 | €2,531 | -€17,034 | -87.1% |
| Suppliers | 440/4 | €19,566 | €2,531 | -€17,034 | -87.1% |
| Taxes, remuneration and social security | 45 | €12,355 | €18,029 | +€5,674 | +45.9% |
| Taxes | 450/3 | €12,355 | €18,029 | +€5,674 | +45.9% |
| Accrued charges and deferred income | 492/3 | €15,000 | - | -€15,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €35,074 | €12,202 | -€22,873 | -65.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,235 | - | -€1,235 | |
| Other operating charges | 640/8 | €387 | €520 | +€132 | +34.2% |
| Gross operating margin | 9900 | €47,702 | €49,132 | +€1,429 | +3.0% |
| Operating profit (loss) | 9901 | €46,080 | €48,612 | +€2,532 | +5.5% |
| Financial income | 75/76B | - | €72,000 | +€72,000 | |
| Recurring financial income | 75 | - | €72,000 | +€72,000 | |
| Non-recurring financial income | 76B | - | €72,000 | +€72,000 | |
| Financial charges | 65/66B | €77 | €54 | -€23 | -29.9% |
| Recurring financial charges | 65 | €77 | €54 | -€23 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €46,003 | €120,558 | +€74,555 | +162% |
| Income taxes | 67/77 | €9,205 | €9,993 | +€788 | +8.6% |
| Profit (loss) for the period | 9904 | €36,798 | €110,565 | +€73,767 | +200% |
| Profit (loss) for the period to be appropriated | 9905 | €36,798 | €110,565 | +€73,767 | +200% |
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 30 October 2026 via checked.be.