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 -€100,000
no longer reported in 2025 (was €100,000)
- Receivables within one year -€69,933
down €69,933 (-59.6%), from €117,247 to €47,314
of which Other amounts receivable: -€63,883
- Tangible fixed assets -€22,797
down €22,797 (-5.1%), from €450,910 to €428,113
of which Land and buildings: -€19,026
- Other debts -€94,029
no longer reported in 2025 (was €94,029)
- Debts after one year -€45,094
down €45,094 (-25.7%), from €175,427 to €130,333
- Profit (loss) carried forward -€34,313
new in 2025: -€34,313
- Tax, wage and social debts -€31,412
down €31,412 (-97.1%), from €32,343 to €931
- Accrued charges and deferred income -€16,100
no longer reported in 2025 (was €16,100)
- Gross operating margin -€22,560
down €22,560, from €21,403 to -€1,157
- Financial charges -€3,745
down €3,745 (-28.0%), from €13,367 to €9,622
- Financial income -€3,652
down €3,652 (-46.6%), from €7,830 to €4,178
- Depreciation -€405
down €405 (-1.7%), from €23,202 to €22,797
- Other operating charges +€232
up €232 (+5.3%), from €4,396 to €4,627
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 | €675,864 | €479,528 | -€196,336 | -29.0% |
| Fixed assets | 21/28 | €450,910 | €428,113 | -€22,797 | -5.1% |
| Tangible fixed assets | 22/27 | €450,910 | €428,113 | -€22,797 | -5.1% |
| Land and buildings | 22 | €439,448 | €420,422 | -€19,026 | -4.3% |
| Furniture and vehicles | 24 | €10,596 | €7,319 | -€3,277 | -30.9% |
| Other tangible fixed assets | 26 | €866 | €371 | -€495 | -57.1% |
| Current assets | 29/58 | €224,954 | €51,415 | -€173,539 | -77.1% |
| Amounts receivable after more than one year | 29 | €100,000 | - | -€100,000 | |
| Other amounts receivable | 291 | €100,000 | - | -€100,000 | |
| Amounts receivable within one year | 40/41 | €117,247 | €47,314 | -€69,933 | -59.6% |
| Trade receivables | 40 | €24,200 | €18,150 | -€6,050 | -25.0% |
| Other amounts receivable | 41 | €93,047 | €29,164 | -€63,883 | -68.7% |
| Cash at bank and in hand | 54/58 | €5,427 | €1,756 | -€3,671 | -67.7% |
| Deferred charges and accrued income | 490/1 | €2,280 | €2,346 | +€65 | +2.9% |
| Total equity and liabilities | 10/49 | €675,864 | €479,528 | -€196,336 | -29.0% |
| Equity | 10/15 | €282,939 | €248,627 | -€34,313 | -12.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €276,739 | €276,739 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,491 | €3,491 | = | 0.0% |
| Distributable reserves | 133 | €273,248 | €273,248 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€34,313 | -€34,313 | |
| Amounts payable | 17/49 | €392,925 | €230,901 | -€162,023 | -41.2% |
| Amounts payable after more than one year | 17 | €175,427 | €130,333 | -€45,094 | -25.7% |
| Financial debts | 170/4 | €175,427 | €130,333 | -€45,094 | -25.7% |
| Amounts payable within one year | 42/48 | €201,398 | €100,568 | -€100,829 | -50.1% |
| Current portion of amounts payable after more than one year | 42 | €44,186 | €45,094 | +€908 | +2.1% |
| Financial debts | 43 | €27,545 | €39,490 | +€11,945 | +43.4% |
| Credit institutions | 430/8 | €27,545 | €39,490 | +€11,945 | +43.4% |
| Trade debts | 44 | €3,294 | €15,053 | +€11,759 | +357% |
| Suppliers | 440/4 | €3,294 | €15,053 | +€11,759 | +357% |
| Taxes, remuneration and social security | 45 | €32,343 | €931 | -€31,412 | -97.1% |
| Taxes | 450/3 | €32,343 | €931 | -€31,412 | -97.1% |
| Other amounts payable | 47/48 | €94,029 | - | -€94,029 | |
| Accrued charges and deferred income | 492/3 | €16,100 | - | -€16,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,202 | €22,797 | -€405 | -1.7% |
| Other operating charges | 640/8 | €4,396 | €4,627 | +€232 | +5.3% |
| Gross operating margin | 9900 | €21,403 | -€1,157 | -€22,560 | |
| Operating profit (loss) | 9901 | -€6,195 | -€28,582 | -€22,387 | -361% |
| Financial income | 75/76B | €7,830 | €4,178 | -€3,652 | -46.6% |
| Recurring financial income | 75 | €7,830 | €4,178 | -€3,652 | -46.6% |
| Financial charges | 65/66B | €13,367 | €9,622 | -€3,745 | -28.0% |
| Recurring financial charges | 65 | €13,367 | €9,622 | -€3,745 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,732 | -€34,025 | -€22,294 | -190% |
| Income taxes | 67/77 | €288 | €287 | -€1 | -0.3% |
| Profit (loss) for the period | 9904 | -€12,020 | -€34,313 | -€22,293 | -185% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,020 | -€34,313 | -€22,293 | -185% |
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 29 October 2026 via checked.be.