J-Line 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-Line Consulting
Largest movements
- Cash +€95,261
up €95,261 (+95.2%), from €100,107 to €195,369
mainly Net result for the year (+€76,358) and Receivables within one year (+€7,790)
- Receivables within one year -€7,790
down €7,790 (-20.3%), from €38,282 to €30,492
of which Trade receivables: -€5,726
- Reserves +€76,358
up €76,358 (+75.8%), from €100,780 to €177,138
- Tax, wage and social debts +€6,371
up €6,371 (+17.1%), from €37,266 to €43,637
- Trade debts +€5,529
up €5,529 (+1,236%), from €447 to €5,976
- Gross operating margin +€38,083
up €38,083 (+65.0%), from €58,548 to €96,631
- Taxes +€7,489
up €7,489 (+60.3%), from €12,429 to €19,918
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 | €138,594 | €227,945 | +€89,351 | +64.5% |
| Current assets | 29/58 | €138,594 | €227,945 | +€89,351 | +64.5% |
| Amounts receivable within one year | 40/41 | €38,282 | €30,492 | -€7,790 | -20.3% |
| Trade receivables | 40 | €36,218 | €30,492 | -€5,726 | -15.8% |
| Other amounts receivable | 41 | €2,065 | - | -€2,065 | |
| Cash at bank and in hand | 54/58 | €100,107 | €195,369 | +€95,261 | +95.2% |
| Deferred charges and accrued income | 490/1 | €204 | €2,085 | +€1,880 | +920% |
| Total equity and liabilities | 10/49 | €138,594 | €227,945 | +€89,351 | +64.5% |
| Equity | 10/15 | €100,880 | €177,238 | +€76,358 | +75.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €100,780 | €177,138 | +€76,358 | +75.8% |
| Distributable reserves | 133 | €100,780 | €177,138 | +€76,358 | +75.8% |
| Amounts payable | 17/49 | €37,713 | €50,707 | +€12,994 | +34.5% |
| Amounts payable within one year | 42/48 | €37,713 | €50,608 | +€12,895 | +34.2% |
| Trade debts | 44 | €447 | €5,976 | +€5,529 | +1,236% |
| Suppliers | 440/4 | €447 | €5,976 | +€5,529 | +1,236% |
| Taxes, remuneration and social security | 45 | €37,266 | €43,637 | +€6,371 | +17.1% |
| Taxes | 450/3 | €37,266 | €43,637 | +€6,371 | +17.1% |
| Other amounts payable | 47/48 | - | €996 | +€996 | |
| Accrued charges and deferred income | 492/3 | - | €99 | +€99 | |
| Other operating charges | 640/8 | €192 | €198 | +€6 | +3.2% |
| Gross operating margin | 9900 | €58,548 | €96,631 | +€38,083 | +65.0% |
| Operating profit (loss) | 9901 | €58,356 | €96,432 | +€38,076 | +65.2% |
| Financial income | 75/76B | €42 | - | -€42 | |
| Recurring financial income | 75 | €42 | - | -€42 | |
| Financial charges | 65/66B | €67 | €156 | +€89 | +133% |
| Recurring financial charges | 65 | €67 | €156 | +€89 | +133% |
| Profit (loss) for the period before taxes | 9903 | €58,331 | €96,276 | +€37,945 | +65.1% |
| Income taxes | 67/77 | €12,429 | €19,918 | +€7,489 | +60.3% |
| Profit (loss) for the period | 9904 | €45,902 | €76,358 | +€30,455 | +66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,902 | €76,358 | +€30,455 | +66.3% |
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.