J.N.S. CONSULT: what changed
J.N.S. CONSULT
Largest movements
- Cash +€10,514
up €10,514 (+63.2%), from €16,634 to €27,148
mainly Net result for the year (+€9,980) and Tax, wage and social debts (+€4,993)
- Receivables within one year +€3,334
up €3,334 (+75.2%), from €4,432 to €7,766
of which Other amounts receivable: +€2,000
- Tangible fixed assets +€456
up €456 (+16.0%), from €2,856 to €3,312
of which Furniture and vehicles: +€781
- Profit (loss) carried forward +€9,980
up €9,980 (+434%), from €2,297 to €12,277
- Tax, wage and social debts +€4,993
up €4,993 (+166%), from €3,013 to €8,007
- Taxes +€2,273
up €2,273 (+164%), from €1,383 to €3,656
- Depreciation +€283
up €283 (+55.5%), from €510 to €793
- Gross operating margin -€242
down €242 (-1.6%), from €14,699 to €14,458
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,199 | €38,884 | +€14,684 | +60.7% |
| Fixed assets | 21/28 | €2,856 | €3,312 | +€456 | +16.0% |
| Tangible fixed assets | 22/27 | €2,856 | €3,312 | +€456 | +16.0% |
| Plant, machinery and equipment | 23 | €2,392 | €2,067 | -€325 | -13.6% |
| Furniture and vehicles | 24 | €464 | €1,245 | +€781 | +168% |
| Current assets | 29/58 | €21,343 | €35,571 | +€14,228 | +66.7% |
| Amounts receivable within one year | 40/41 | €4,432 | €7,766 | +€3,334 | +75.2% |
| Trade receivables | 40 | - | €1,334 | +€1,334 | |
| Other amounts receivable | 41 | €4,432 | €6,432 | +€2,000 | +45.1% |
| Cash at bank and in hand | 54/58 | €16,634 | €27,148 | +€10,514 | +63.2% |
| Deferred charges and accrued income | 490/1 | €277 | €657 | +€380 | +137% |
| Total equity and liabilities | 10/49 | €24,199 | €38,884 | +€14,684 | +60.7% |
| Equity | 10/15 | €20,897 | €30,877 | +€9,980 | +47.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,297 | €12,277 | +€9,980 | +434% |
| Amounts payable | 17/49 | €3,302 | €8,007 | +€4,705 | +142% |
| Amounts payable within one year | 42/48 | €3,302 | €8,007 | +€4,705 | +142% |
| Trade debts | 44 | €289 | - | -€289 | |
| Suppliers | 440/4 | €289 | - | -€289 | |
| Taxes, remuneration and social security | 45 | €3,013 | €8,007 | +€4,993 | +166% |
| Taxes | 450/3 | €3,013 | €8,007 | +€4,993 | +166% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €510 | €793 | +€283 | +55.5% |
| Other operating charges | 640/8 | €396 | €400 | +€3 | +0.8% |
| Non-recurring operating charges | 66A | €370 | - | -€370 | |
| Gross operating margin | 9900 | €14,699 | €14,458 | -€242 | -1.6% |
| Operating profit (loss) | 9901 | €13,423 | €13,265 | -€159 | -1.2% |
| Financial income | 75/76B | €277 | €380 | +€103 | +37.3% |
| Recurring financial income | 75 | €277 | €380 | +€103 | +37.3% |
| Financial charges | 65/66B | €39 | €10 | -€29 | -75.3% |
| Recurring financial charges | 65 | €39 | €10 | -€29 | -75.3% |
| Profit (loss) for the period before taxes | 9903 | €13,661 | €13,635 | -€26 | -0.2% |
| Income taxes | 67/77 | €1,383 | €3,656 | +€2,273 | +164% |
| Profit (loss) for the period | 9904 | €12,279 | €9,980 | -€2,299 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,279 | €9,980 | -€2,299 | -18.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.