J&S Consultancy: 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 Consultancy
Largest movements
- Receivables within one year +€135,160
up €135,160 (+92.6%), from €145,938 to €281,098
of which Other amounts receivable: +€135,862
- Cash -€10,563
down €10,563 (-14.0%), from €75,502 to €64,940
mainly Receivables within one year (-€135,160)
- Tangible fixed assets -€7,689
down €7,689 (-37.8%), from €20,346 to €12,657
of which Furniture and vehicles: -€5,064
- Profit (loss) carried forward +€111,216
up €111,216 (+49.6%), from €224,220 to €335,436
- Tax, wage and social debts +€5,528
up €5,528 (+43.9%), from €12,596 to €18,124
- Gross operating margin +€21,840
up €21,840 (+17.5%), from €124,703 to €146,543
- Taxes +€7,271
up €7,271 (+25.1%), from €28,998 to €36,269
- Financial income +€4,317
up €4,317 (+74.3%), from €5,814 to €10,132
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 | €242,245 | €359,323 | +€117,078 | +48.3% |
| Fixed assets | 21/28 | €20,346 | €12,657 | -€7,689 | -37.8% |
| Tangible fixed assets | 22/27 | €20,346 | €12,657 | -€7,689 | -37.8% |
| Furniture and vehicles | 24 | €6,628 | €1,564 | -€5,064 | -76.4% |
| Other tangible fixed assets | 26 | €13,718 | €11,093 | -€2,625 | -19.1% |
| Current assets | 29/58 | €221,899 | €346,666 | +€124,767 | +56.2% |
| Amounts receivable within one year | 40/41 | €145,938 | €281,098 | +€135,160 | +92.6% |
| Trade receivables | 40 | €21,611 | €20,909 | -€702 | -3.2% |
| Other amounts receivable | 41 | €124,327 | €260,189 | +€135,862 | +109% |
| Cash at bank and in hand | 54/58 | €75,502 | €64,940 | -€10,563 | -14.0% |
| Deferred charges and accrued income | 490/1 | €459 | €629 | +€170 | +37.0% |
| Total equity and liabilities | 10/49 | €242,245 | €359,323 | +€117,078 | +48.3% |
| Equity | 10/15 | €229,220 | €340,436 | +€111,216 | +48.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €224,220 | €335,436 | +€111,216 | +49.6% |
| Amounts payable | 17/49 | €13,025 | €18,887 | +€5,862 | +45.0% |
| Amounts payable within one year | 42/48 | €13,025 | €18,887 | +€5,862 | +45.0% |
| Trade debts | 44 | €428 | €763 | +€335 | +78.1% |
| Suppliers | 440/4 | €428 | €763 | +€335 | +78.1% |
| Taxes, remuneration and social security | 45 | €12,596 | €18,124 | +€5,528 | +43.9% |
| Taxes | 450/3 | €12,596 | €18,124 | +€5,528 | +43.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,689 | €7,689 | = | 0.0% |
| Other operating charges | 640/8 | €1,184 | €1,340 | +€156 | +13.2% |
| Gross operating margin | 9900 | €124,703 | €146,543 | +€21,840 | +17.5% |
| Operating profit (loss) | 9901 | €115,830 | €137,514 | +€21,684 | +18.7% |
| Financial income | 75/76B | €5,814 | €10,132 | +€4,317 | +74.3% |
| Recurring financial income | 75 | €5,814 | €10,132 | +€4,317 | +74.3% |
| Financial charges | 65/66B | €261 | €161 | -€100 | -38.4% |
| Recurring financial charges | 65 | €261 | €161 | -€100 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €121,383 | €147,484 | +€26,102 | +21.5% |
| Income taxes | 67/77 | €28,998 | €36,269 | +€7,271 | +25.1% |
| Profit (loss) for the period | 9904 | €92,385 | €111,216 | +€18,830 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €92,385 | €111,216 | +€18,830 | +20.4% |
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 18 October 2026 via checked.be.