J&I 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&I CONSULT
Largest movements
- Cash +€27,096
up €27,096 (+32.7%), from €82,750 to €109,846
mainly Depreciation (+€53,279) and Receivables within one year (+€23,132)
- Receivables within one year -€23,132
down €23,132 (-38.6%), from €60,003 to €36,871
of which Trade receivables: -€29,143
- Tangible fixed assets -€22,305
down €22,305 (-7.4%), from €301,021 to €278,716
of which Plant, machinery and equipment: -€13,785
- Stocks and contracts +€5,019
up €5,019 (+22.0%), from €22,820 to €27,839
- Debts after one year -€30,353
down €30,353 (-17.8%), from €170,047 to €139,694
of which Financial debts: -€31,403
- Advances received +€22,700
new in 2025: €22,700
- Reserves -€12,379
down €12,379 (-9.2%), from €135,150 to €122,771
of which Distributable reserves: -€12,379
- Current portion of long-term debt +€7,690
up €7,690 (+16.8%), from €45,688 to €53,378
- Gross operating margin -€73,555
down €73,555 (-24.1%), from €305,635 to €232,080
- Staff costs -€21,449
down €21,449 (-12.2%), from €175,119 to €153,670
- Taxes -€14,012
down €14,012 (-79.7%), from €17,576 to €3,564
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 | €473,705 | €461,175 | -€12,530 | -2.6% |
| Fixed assets | 21/28 | €301,734 | €280,718 | -€21,016 | -7.0% |
| Intangible fixed assets | 21 | €713 | €2,002 | +€1,289 | +181% |
| Tangible fixed assets | 22/27 | €301,021 | €278,716 | -€22,305 | -7.4% |
| Land and buildings | 22 | €227,177 | €222,981 | -€4,196 | -1.8% |
| Plant, machinery and equipment | 23 | €38,851 | €25,066 | -€13,785 | -35.5% |
| Furniture and vehicles | 24 | €23,693 | €20,499 | -€3,194 | -13.5% |
| Other tangible fixed assets | 26 | €11,300 | €10,170 | -€1,130 | -10.0% |
| Current assets | 29/58 | €171,971 | €180,457 | +€8,486 | +4.9% |
| Stocks and contracts in progress | 3 | €22,820 | €27,839 | +€5,019 | +22.0% |
| Stocks | 30/36 | €22,820 | €27,839 | +€5,019 | +22.0% |
| Amounts receivable within one year | 40/41 | €60,003 | €36,871 | -€23,132 | -38.6% |
| Trade receivables | 40 | €59,415 | €30,272 | -€29,143 | -49.0% |
| Other amounts receivable | 41 | €589 | €6,599 | +€6,011 | +1,021% |
| Cash at bank and in hand | 54/58 | €82,750 | €109,846 | +€27,096 | +32.7% |
| Deferred charges and accrued income | 490/1 | €6,398 | €5,901 | -€497 | -7.8% |
| Total equity and liabilities | 10/49 | €473,705 | €461,175 | -€12,530 | -2.6% |
| Equity | 10/15 | €153,750 | €141,371 | -€12,379 | -8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €135,150 | €122,771 | -€12,379 | -9.2% |
| Tax-exempt reserves | 132 | €2,332 | €2,332 | = | 0.0% |
| Distributable reserves | 133 | €132,819 | €120,440 | -€12,379 | -9.3% |
| Amounts payable | 17/49 | €319,955 | €319,804 | -€151 | 0.0% |
| Amounts payable after more than one year | 17 | €170,047 | €139,694 | -€30,353 | -17.8% |
| Financial debts | 170/4 | €170,047 | €138,644 | -€31,403 | -18.5% |
| Other amounts payable | 178/9 | - | €1,050 | +€1,050 | |
| Amounts payable within one year | 42/48 | €149,112 | €177,683 | +€28,571 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €45,688 | €53,378 | +€7,690 | +16.8% |
| Trade debts | 44 | €24,473 | €21,319 | -€3,155 | -12.9% |
| Suppliers | 440/4 | €24,473 | €21,319 | -€3,155 | -12.9% |
| Advances received on contracts in progress | 46 | - | €22,700 | +€22,700 | |
| Taxes, remuneration and social security | 45 | €32,387 | €35,268 | +€2,882 | +8.9% |
| Taxes | 450/3 | €18,239 | €22,307 | +€4,067 | +22.3% |
| Remuneration and social security | 454/9 | €14,148 | €12,962 | -€1,186 | -8.4% |
| Other amounts payable | 47/48 | €46,564 | €45,018 | -€1,546 | -3.3% |
| Accrued charges and deferred income | 492/3 | €796 | €2,426 | +€1,630 | +205% |
| Remuneration, social security and pensions | 62 | €175,119 | €153,670 | -€21,449 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,469 | €53,279 | +€810 | +1.5% |
| Other operating charges | 640/8 | €2,452 | €3,325 | +€873 | +35.6% |
| Non-recurring operating charges | 66A | €819 | - | -€819 | |
| Gross operating margin | 9900 | €305,635 | €232,080 | -€73,555 | -24.1% |
| Operating profit (loss) | 9901 | €74,776 | €21,806 | -€52,970 | -70.8% |
| Financial income | 75/76B | €851 | €654 | -€197 | -23.1% |
| Recurring financial income | 75 | €851 | €654 | -€197 | -23.1% |
| Financial charges | 65/66B | €13,468 | €11,275 | -€2,194 | -16.3% |
| Recurring financial charges | 65 | €13,468 | €11,252 | -€2,217 | -16.5% |
| Non-recurring financial charges | 66B | - | €23 | +€23 | |
| Profit (loss) for the period before taxes | 9903 | €62,158 | €11,185 | -€50,973 | -82.0% |
| Income taxes | 67/77 | €17,576 | €3,564 | -€14,012 | -79.7% |
| Profit (loss) for the period | 9904 | €44,582 | €7,621 | -€36,961 | -82.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,582 | €7,621 | -€36,961 | -82.9% |
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 28 October 2026 via checked.be.