J&J 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&J Consult
Largest movements
- Receivables after one year -€26,463
down €26,463 (-80.8%), from €32,755 to €6,292
- Receivables within one year +€16,612
up €16,612 (+37.3%), from €44,563 to €61,175
of which Trade receivables: +€21,610
- Tangible fixed assets -€14,421
down €14,421 (-6.4%), from €227,098 to €212,677
of which Furniture and vehicles: -€15,858
- Cash -€9,158
down €9,158 (-16.8%), from €54,439 to €45,281
mainly Contributions, distributions and other (-€80,000) and Other debts (-€20,000)
- Other debts -€20,000
down €20,000 (-40.0%), from €50,000 to €30,000
- Debts after one year -€18,883
down €18,883 (-50.9%), from €37,083 to €18,200
- Reserves +€7,769
up €7,769 (+3.5%), from €225,006 to €232,774
of which Distributable reserves: +€7,769
- Trade debts -€6,551
down €6,551 (-60.0%), from €10,927 to €4,376
- Gross operating margin +€4,054
up €4,054 (+2.9%), from €140,785 to €144,838
- Taxes +€2,825
up €2,825 (+11.6%), from €24,361 to €27,186
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 | €359,694 | €326,469 | -€33,226 | -9.2% |
| Fixed assets | 21/28 | €227,098 | €212,677 | -€14,421 | -6.4% |
| Tangible fixed assets | 22/27 | €227,098 | €212,677 | -€14,421 | -6.4% |
| Land and buildings | 22 | €172,363 | €173,786 | +€1,424 | +0.8% |
| Plant, machinery and equipment | 23 | €2,070 | €2,084 | +€13 | +0.6% |
| Furniture and vehicles | 24 | €52,665 | €36,807 | -€15,858 | -30.1% |
| Current assets | 29/58 | €132,597 | €113,792 | -€18,805 | -14.2% |
| Amounts receivable after more than one year | 29 | €32,755 | €6,292 | -€26,463 | -80.8% |
| Other amounts receivable | 291 | €32,755 | €6,292 | -€26,463 | -80.8% |
| Amounts receivable within one year | 40/41 | €44,563 | €61,175 | +€16,612 | +37.3% |
| Trade receivables | 40 | €38,925 | €60,534 | +€21,610 | +55.5% |
| Other amounts receivable | 41 | €5,639 | €641 | -€4,998 | -88.6% |
| Cash at bank and in hand | 54/58 | €54,439 | €45,281 | -€9,158 | -16.8% |
| Deferred charges and accrued income | 490/1 | €840 | €1,044 | +€204 | +24.3% |
| Total equity and liabilities | 10/49 | €359,694 | €326,469 | -€33,226 | -9.2% |
| Equity | 10/15 | €228,006 | €235,774 | +€7,769 | +3.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €225,006 | €232,774 | +€7,769 | +3.5% |
| Tax-exempt reserves | 132 | €21,050 | €21,050 | = | 0.0% |
| Distributable reserves | 133 | €203,956 | €211,724 | +€7,769 | +3.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €131,689 | €90,694 | -€40,994 | -31.1% |
| Amounts payable after more than one year | 17 | €37,083 | €18,200 | -€18,883 | -50.9% |
| Financial debts | 170/4 | €37,083 | €18,200 | -€18,883 | -50.9% |
| Amounts payable within one year | 42/48 | €93,961 | €71,467 | -€22,493 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €18,321 | €18,883 | +€562 | +3.1% |
| Trade debts | 44 | €10,927 | €4,376 | -€6,551 | -60.0% |
| Suppliers | 440/4 | €10,927 | €4,376 | -€6,551 | -60.0% |
| Taxes, remuneration and social security | 45 | €14,713 | €18,209 | +€3,496 | +23.8% |
| Taxes | 450/3 | €14,713 | €18,209 | +€3,496 | +23.8% |
| Other amounts payable | 47/48 | €50,000 | €30,000 | -€20,000 | -40.0% |
| Accrued charges and deferred income | 492/3 | €645 | €1,027 | +€382 | +59.3% |
| Non-recurring operating income | 76A | €18,353 | €0 | -€18,353 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,177 | €24,110 | +€932 | +4.0% |
| Other operating charges | 640/8 | €1,791 | €1,681 | -€109 | -6.1% |
| Non-recurring operating charges | 66A | €79 | €0 | -€79 | -100% |
| Gross operating margin | 9900 | €140,785 | €144,838 | +€4,054 | +2.9% |
| Operating profit (loss) | 9901 | €115,738 | €119,047 | +€3,310 | +2.9% |
| Financial income | 75/76B | €899 | €131 | -€767 | -85.4% |
| Recurring financial income | 75 | €899 | €131 | -€767 | -85.4% |
| Financial charges | 65/66B | €4,600 | €4,224 | -€376 | -8.2% |
| Recurring financial charges | 65 | €4,600 | €4,224 | -€376 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €112,036 | €114,954 | +€2,918 | +2.6% |
| Income taxes | 67/77 | €24,361 | €27,186 | +€2,825 | +11.6% |
| Profit (loss) for the period | 9904 | €87,675 | €87,769 | +€93 | +0.1% |
| Transfer to tax-exempt reserves | 689 | €21,050 | €0 | -€21,050 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €66,625 | €87,769 | +€21,143 | +31.7% |
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 18 October 2026 via checked.be.