J.H.C. 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.H.C. CONSULT
Largest movements
- Cash +€117,968
up €117,968 (+284%), from €41,591 to €159,559
mainly Net result for the year (+€71,502) and Current investments (+€67,343)
- Current investments -€67,343
down €67,343 (-70.2%), from €95,914 to €28,571
- Receivables within one year +€5,986
up €5,986 (+11.7%), from €51,089 to €57,076
of which Other amounts receivable: +€6,704
- Tangible fixed assets +€3,843
up €3,843 (+23.2%), from €16,576 to €20,419
of which Land and buildings: +€3,861
- Reserves +€71,502
up €71,502 (+49.7%), from €143,900 to €215,402
- Tax, wage and social debts -€9,618
down €9,618 (-17.2%), from €56,067 to €46,449
of which Taxes: -€9,618
- Depreciation +€2,117
up €2,117 (+236%), from €897 to €3,015
- Gross operating margin -€2,077
down €2,077 (-2.1%), from €97,937 to €95,860
- Taxes -€1,141
down €1,141 (-5.7%), from €19,945 to €18,804
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 | €205,803 | €266,027 | +€60,225 | +29.3% |
| Fixed assets | 21/28 | €16,576 | €20,419 | +€3,843 | +23.2% |
| Tangible fixed assets | 22/27 | €16,576 | €20,419 | +€3,843 | +23.2% |
| Land and buildings | 22 | €6,900 | €10,760 | +€3,861 | +56.0% |
| Plant, machinery and equipment | 23 | €1,998 | €1,480 | -€518 | -25.9% |
| Furniture and vehicles | 24 | €7,678 | €8,178 | +€501 | +6.5% |
| Current assets | 29/58 | €189,227 | €245,608 | +€56,382 | +29.8% |
| Amounts receivable within one year | 40/41 | €51,089 | €57,076 | +€5,986 | +11.7% |
| Trade receivables | 40 | €19,209 | €18,492 | -€717 | -3.7% |
| Other amounts receivable | 41 | €31,880 | €38,584 | +€6,704 | +21.0% |
| Current investments | 50/53 | €95,914 | €28,571 | -€67,343 | -70.2% |
| Cash at bank and in hand | 54/58 | €41,591 | €159,559 | +€117,968 | +284% |
| Deferred charges and accrued income | 490/1 | €633 | €403 | -€231 | -36.4% |
| Total equity and liabilities | 10/49 | €205,803 | €266,027 | +€60,225 | +29.3% |
| Equity | 10/15 | €146,400 | €217,902 | +€71,502 | +48.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €143,900 | €215,402 | +€71,502 | +49.7% |
| Distributable reserves | 133 | €143,900 | €215,402 | +€71,502 | +49.7% |
| Amounts payable | 17/49 | €59,402 | €48,125 | -€11,277 | -19.0% |
| Amounts payable within one year | 42/48 | €57,880 | €46,951 | -€10,929 | -18.9% |
| Trade debts | 44 | €1,814 | €502 | -€1,311 | -72.3% |
| Suppliers | 440/4 | €1,814 | €502 | -€1,311 | -72.3% |
| Taxes, remuneration and social security | 45 | €56,067 | €46,449 | -€9,618 | -17.2% |
| Taxes | 450/3 | €54,867 | €45,249 | -€9,618 | -17.5% |
| Remuneration and social security | 454/9 | €1,200 | €1,200 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,522 | €1,174 | -€348 | -22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €897 | €3,015 | +€2,117 | +236% |
| Other operating charges | 640/8 | €921 | €1,151 | +€229 | +24.9% |
| Non-recurring operating charges | 66A | - | €1,998 | +€1,998 | |
| Gross operating margin | 9900 | €97,937 | €95,860 | -€2,077 | -2.1% |
| Operating profit (loss) | 9901 | €96,118 | €89,696 | -€6,422 | -6.7% |
| Financial income | 75/76B | €3,162 | €3,584 | +€422 | +13.4% |
| Recurring financial income | 75 | €3,162 | €3,584 | +€422 | +13.4% |
| Financial charges | 65/66B | €3,064 | €2,974 | -€90 | -2.9% |
| Recurring financial charges | 65 | €3,064 | €2,974 | -€90 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €96,215 | €90,306 | -€5,910 | -6.1% |
| Income taxes | 67/77 | €19,945 | €18,804 | -€1,141 | -5.7% |
| Profit (loss) for the period | 9904 | €76,271 | €71,502 | -€4,769 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €76,271 | €71,502 | -€4,769 | -6.3% |
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.