J. & I. CONSULT: what changed
J. & I. CONSULT
Largest movements
- Cash +€86,210
up €86,210 (+55.0%), from €156,626 to €242,836
mainly Net result for the year (+€94,422) and Depreciation (+€29,063)
- Tangible fixed assets -€27,237
down €27,237 (-17.4%), from €156,883 to €129,646
- Receivables within one year +€8,287
up €8,287 (+5.7%), from €146,653 to €154,940
- Reserves +€94,422
up €94,422 (+48.9%), from €193,034 to €287,456
of which Distributable reserves: +€94,422
- Trade debts -€33,547
down €33,547 (-99.9%), from €33,575 to €28
- Debts after one year -€10,751
down €10,751 (-16.3%), from €66,096 to €55,345
- Other debts +€8,255
up €8,255 (+40.8%), from €20,209 to €28,464
- Tax, wage and social debts +€6,381
up €6,381 (+227%), from €2,816 to €9,197
- Gross operating margin +€25,442
up €25,442 (+17.0%), from €149,718 to €175,160
- Financial income -€13,176
down €13,176 (-86.0%), from €15,316 to €2,140
of which Financial income: -€13,143
- Taxes +€9,866
up €9,866 (+24.7%), from €40,000 to €49,866
- Depreciation +€7,762
up €7,762 (+36.4%), from €21,301 to €29,063
Change in the result, 2021 to 2022
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2021 and 2022 balance sheets and the 2022 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €460,162 | €527,422 | +€67,260 | +14.6% |
| Fixed assets | 21/28 | €156,883 | €129,646 | -€27,237 | -17.4% |
| Tangible fixed assets | 22/27 | €156,883 | €129,646 | -€27,237 | -17.4% |
| Land and buildings | 22 | €11,389 | - | -€11,389 | |
| Plant, machinery and equipment | 23 | €6,825 | €11,269 | +€4,444 | +65.1% |
| Furniture and vehicles | 24 | €52,502 | €40,044 | -€12,458 | -23.7% |
| Other tangible fixed assets | 26 | €86,167 | €78,333 | -€7,834 | -9.1% |
| Current assets | 29/58 | €303,279 | €397,776 | +€94,497 | +31.2% |
| Amounts receivable within one year | 40/41 | €146,653 | €154,940 | +€8,287 | +5.7% |
| Trade receivables | 40 | €146,653 | €154,940 | +€8,287 | +5.7% |
| Cash at bank and in hand | 54/58 | €156,626 | €242,836 | +€86,210 | +55.0% |
| Total equity and liabilities | 10/49 | €460,162 | €527,422 | +€67,260 | +14.6% |
| Equity | 10/15 | €337,466 | €434,388 | +€96,922 | +28.7% |
| Contributions | 10/11 | €144,432 | €146,932 | +€2,500 | +1.7% |
| Capital | 10 | - | €146,932 | +€146,932 | |
| Issued capital | 100 | - | €146,932 | +€146,932 | |
| Reserves | 13 | €193,034 | €287,456 | +€94,422 | +48.9% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Legal reserve | 130 | - | €250 | +€250 | |
| Other | 1319 | €250 | - | -€250 | |
| Distributable reserves | 133 | €192,784 | €287,206 | +€94,422 | +49.0% |
| Amounts payable | 17/49 | €122,696 | €93,034 | -€29,662 | -24.2% |
| Amounts payable after more than one year | 17 | €66,096 | €55,345 | -€10,751 | -16.3% |
| Financial debts | 170/4 | €66,096 | €55,345 | -€10,751 | -16.3% |
| Amounts payable within one year | 42/48 | €56,600 | €37,689 | -€18,911 | -33.4% |
| Trade debts | 44 | €33,575 | €28 | -€33,547 | -99.9% |
| Suppliers | 440/4 | €33,575 | €28 | -€33,547 | -99.9% |
| Taxes, remuneration and social security | 45 | €2,816 | €9,197 | +€6,381 | +227% |
| Taxes | 450/3 | €2,816 | €9,197 | +€6,381 | +227% |
| Other amounts payable | 47/48 | €20,209 | €28,464 | +€8,255 | +40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,301 | €29,063 | +€7,762 | +36.4% |
| Gross operating margin | 9900 | €149,718 | €175,160 | +€25,442 | +17.0% |
| Operating profit (loss) | 9901 | €128,417 | €146,097 | +€17,680 | +13.8% |
| Financial income | 75/76B | €15,316 | €2,140 | -€13,176 | -86.0% |
| Recurring financial income | 75 | €15,283 | €2,140 | -€13,143 | -86.0% |
| Non-recurring financial income | 76B | €33 | - | -€33 | |
| Financial charges | 65/66B | €2,786 | €3,949 | +€1,163 | +41.7% |
| Recurring financial charges | 65 | €2,786 | €3,949 | +€1,163 | +41.7% |
| Profit (loss) for the period before taxes | 9903 | €140,947 | €144,288 | +€3,341 | +2.4% |
| Income taxes | 67/77 | €40,000 | €49,866 | +€9,866 | +24.7% |
| Profit (loss) for the period | 9904 | €100,947 | €94,422 | -€6,525 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €100,947 | €94,422 | -€6,525 | -6.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.