J & S 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 & S Consult
Largest movements
- Receivables within one year +€51,546
up €51,546 (+65.3%), from €78,986 to €130,532
of which Other amounts receivable: +€34,064
- Tangible fixed assets -€24,100
down €24,100 (-4.9%), from €495,862 to €471,762
of which Land and buildings: -€22,558
- Cash -€6,579
down €6,579 (-14.6%), from €45,057 to €38,477
mainly Receivables within one year (-€51,546) and Debts after one year (-€39,691)
- Reserves +€78,727
up €78,727 (+68.4%), from €115,068 to €193,796
- Debts after one year -€39,691
down €39,691 (-10.9%), from €364,932 to €325,241
- Profit (loss) carried forward -€34,404
no longer reported in 2025 (was €34,404)
- Current portion of long-term debt +€10,404
up €10,404 (+35.5%), from €29,287 to €39,691
- Other debts +€9,167
up €9,167 (+44.0%), from €20,833 to €30,000
- Gross operating margin +€54,149
up €54,149 (+41.0%), from €132,188 to €186,337
- Taxes +€10,041
up €10,041 (+40.5%), from €24,795 to €34,837
- Depreciation +€7,320
up €7,320 (+29.2%), from €25,096 to €32,416
- Other operating charges -€5,415
down €5,415 (-39.2%), from €13,800 to €8,385
- Financial charges +€4,772
up €4,772 (+58.1%), from €8,207 to €12,979
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 | €631,452 | €656,771 | +€25,319 | +4.0% |
| Fixed assets | 21/28 | €505,862 | €481,762 | -€24,100 | -4.8% |
| Tangible fixed assets | 22/27 | €495,862 | €471,762 | -€24,100 | -4.9% |
| Land and buildings | 22 | €477,791 | €455,233 | -€22,558 | -4.7% |
| Plant, machinery and equipment | 23 | €6,273 | €10,601 | +€4,328 | +69.0% |
| Furniture and vehicles | 24 | €11,798 | €5,928 | -€5,870 | -49.8% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €125,590 | €175,009 | +€49,420 | +39.4% |
| Amounts receivable within one year | 40/41 | €78,986 | €130,532 | +€51,546 | +65.3% |
| Trade receivables | 40 | €56,680 | €74,162 | +€17,482 | +30.8% |
| Other amounts receivable | 41 | €22,306 | €56,370 | +€34,064 | +153% |
| Current investments | 50/53 | - | €6,000 | +€6,000 | |
| Cash at bank and in hand | 54/58 | €45,057 | €38,477 | -€6,579 | -14.6% |
| Deferred charges and accrued income | 490/1 | €1,547 | - | -€1,547 | |
| Total equity and liabilities | 10/49 | €631,452 | €656,771 | +€25,319 | +4.0% |
| Equity | 10/15 | €161,872 | €206,196 | +€44,323 | +27.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €115,068 | €193,796 | +€78,727 | +68.4% |
| Distributable reserves | 133 | €115,068 | €193,796 | +€78,727 | +68.4% |
| Profit (loss) carried forward | 14 | €34,404 | - | -€34,404 | |
| Amounts payable | 17/49 | €469,579 | €450,575 | -€19,004 | -4.0% |
| Amounts payable after more than one year | 17 | €364,932 | €325,241 | -€39,691 | -10.9% |
| Financial debts | 170/4 | €364,932 | €325,241 | -€39,691 | -10.9% |
| Amounts payable within one year | 42/48 | €104,647 | €125,334 | +€20,687 | +19.8% |
| Current portion of amounts payable after more than one year | 42 | €29,287 | €39,691 | +€10,404 | +35.5% |
| Trade debts | 44 | €185 | €1,427 | +€1,242 | +671% |
| Suppliers | 440/4 | €185 | €1,427 | +€1,242 | +671% |
| Taxes, remuneration and social security | 45 | €54,342 | €54,216 | -€126 | -0.2% |
| Taxes | 450/3 | €51,042 | €50,054 | -€987 | -1.9% |
| Remuneration and social security | 454/9 | €3,300 | €4,162 | +€862 | +26.1% |
| Other amounts payable | 47/48 | €20,833 | €30,000 | +€9,167 | +44.0% |
| Remuneration, social security and pensions | 62 | €20,948 | €23,460 | +€2,512 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,096 | €32,416 | +€7,320 | +29.2% |
| Other operating charges | 640/8 | €13,800 | €8,385 | -€5,415 | -39.2% |
| Gross operating margin | 9900 | €132,188 | €186,337 | +€54,149 | +41.0% |
| Operating profit (loss) | 9901 | €72,345 | €122,076 | +€49,732 | +68.7% |
| Financial income | 75/76B | €2,851 | €62 | -€2,789 | -97.8% |
| Recurring financial income | 75 | €2,851 | €62 | -€2,789 | -97.8% |
| Financial charges | 65/66B | €8,207 | €12,979 | +€4,772 | +58.1% |
| Recurring financial charges | 65 | €8,207 | €12,979 | +€4,772 | +58.1% |
| Profit (loss) for the period before taxes | 9903 | €66,989 | €109,160 | +€42,171 | +63.0% |
| Income taxes | 67/77 | €24,795 | €34,837 | +€10,041 | +40.5% |
| Profit (loss) for the period | 9904 | €42,193 | €74,323 | +€32,130 | +76.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,193 | €74,323 | +€32,130 | +76.1% |
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 25 October 2026 via checked.be.