J.Ko Consulting: 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.Ko Consulting
Largest movements
- Receivables within one year -€13,440
down €13,440 (-59.3%), from €22,656 to €9,217
of which Trade receivables: -€17,134
- Tangible fixed assets -€985
down €985 (-43.1%), from €2,284 to €1,299
- Reserves -€13,551
down €13,551 (-35.0%), from €38,761 to €25,209
- Gross operating margin -€30,748
down €30,748, from €23,945 to -€6,803
- Taxes -€3,545
down €3,545 (-89.9%), from €3,943 to €398
- Other operating charges -€3,000
down €3,000 (-66.1%), from €4,538 to €1,538
- Financial charges -€2,064
down €2,064 (-34.4%), from €6,003 to €3,939
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 | €50,291 | €36,152 | -€14,138 | -28.1% |
| Fixed assets | 21/28 | €2,328 | €1,343 | -€985 | -42.3% |
| Tangible fixed assets | 22/27 | €2,284 | €1,299 | -€985 | -43.1% |
| Furniture and vehicles | 24 | €2,284 | €1,299 | -€985 | -43.1% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €47,963 | €34,810 | -€13,153 | -27.4% |
| Amounts receivable within one year | 40/41 | €22,656 | €9,217 | -€13,440 | -59.3% |
| Trade receivables | 40 | €20,684 | €3,550 | -€17,134 | -82.8% |
| Other amounts receivable | 41 | €1,973 | €5,667 | +€3,694 | +187% |
| Cash at bank and in hand | 54/58 | €24,429 | €24,505 | +€76 | +0.3% |
| Deferred charges and accrued income | 490/1 | €877 | €1,088 | +€211 | +24.0% |
| Total equity and liabilities | 10/49 | €50,291 | €36,152 | -€14,138 | -28.1% |
| Equity | 10/15 | €43,761 | €30,209 | -€13,551 | -31.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €38,761 | €25,209 | -€13,551 | -35.0% |
| Distributable reserves | 133 | €38,761 | €25,209 | -€13,551 | -35.0% |
| Amounts payable | 17/49 | €6,530 | €5,943 | -€587 | -9.0% |
| Amounts payable within one year | 42/48 | €6,530 | €5,943 | -€587 | -9.0% |
| Trade debts | 44 | €4,485 | €4,023 | -€462 | -10.3% |
| Suppliers | 440/4 | €4,485 | €4,023 | -€462 | -10.3% |
| Other amounts payable | 47/48 | €2,045 | €1,920 | -€125 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €985 | €985 | = | 0.0% |
| Other operating charges | 640/8 | €4,538 | €1,538 | -€3,000 | -66.1% |
| Gross operating margin | 9900 | €23,945 | -€6,803 | -€30,748 | |
| Operating profit (loss) | 9901 | €18,422 | -€9,326 | -€27,749 | |
| Financial income | 75/76B | €319 | €112 | -€208 | -65.0% |
| Recurring financial income | 75 | €319 | €112 | -€208 | -65.0% |
| Financial charges | 65/66B | €6,003 | €3,939 | -€2,064 | -34.4% |
| Recurring financial charges | 65 | €6,003 | €3,939 | -€2,064 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €12,738 | -€13,154 | -€25,892 | |
| Income taxes | 67/77 | €3,943 | €398 | -€3,545 | -89.9% |
| Profit (loss) for the period | 9904 | €8,795 | -€13,551 | -€22,347 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,795 | -€13,551 | -€22,347 |
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 31 October 2026 via checked.be.