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
- Cash -€31,284
down €31,284 (-58.6%), from €53,345 to €22,061
mainly Other debts (-€76,250) and Contributions, distributions and other (-€25,000)
- Tangible fixed assets -€10,783
down €10,783 (-6.2%), from €173,529 to €162,746
of which Land and buildings: -€10,164
- Receivables within one year -€10,272
down €10,272 (-44.0%), from €23,341 to €13,069
of which Trade receivables: -€10,448
- Other debts -€76,250
down €76,250 (-80.3%), from €95,000 to €18,750
- Profit (loss) carried forward +€29,685
up €29,685 (+1,053%), from €2,818 to €32,503
- Debts after one year -€6,915
down €6,915 (-6.2%), from €111,956 to €105,040
- Tax, wage and social debts +€4,979
up €4,979 (+17.3%), from €28,795 to €33,774
- Gross operating margin -€48,184
down €48,184 (-31.8%), from €151,527 to €103,343
- Taxes -€6,946
down €6,946 (-23.5%), from €29,609 to €22,663
- Depreciation -€1,789
down €1,789 (-9.6%), from €18,706 to €16,917
- Other operating charges +€1,523
up €1,523 (+135%), from €1,129 to €2,652
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 | €251,887 | €200,928 | -€50,959 | -20.2% |
| Fixed assets | 21/28 | €173,529 | €162,746 | -€10,783 | -6.2% |
| Tangible fixed assets | 22/27 | €173,529 | €162,746 | -€10,783 | -6.2% |
| Land and buildings | 22 | €160,031 | €149,867 | -€10,164 | -6.4% |
| Plant, machinery and equipment | 23 | €658 | €587 | -€72 | -10.9% |
| Furniture and vehicles | 24 | €9,909 | €12,292 | +€2,383 | +24.0% |
| Leasing and similar rights | 25 | €2,931 | - | -€2,931 | |
| Current assets | 29/58 | €78,358 | €38,182 | -€40,176 | -51.3% |
| Amounts receivable within one year | 40/41 | €23,341 | €13,069 | -€10,272 | -44.0% |
| Trade receivables | 40 | €23,022 | €12,575 | -€10,448 | -45.4% |
| Other amounts receivable | 41 | €319 | €495 | +€176 | +55.0% |
| Cash at bank and in hand | 54/58 | €53,345 | €22,061 | -€31,284 | -58.6% |
| Deferred charges and accrued income | 490/1 | €1,671 | €3,051 | +€1,380 | +82.6% |
| Total equity and liabilities | 10/49 | €251,887 | €200,928 | -€50,959 | -20.2% |
| Equity | 10/15 | €4,818 | €34,503 | +€29,685 | +616% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,818 | €32,503 | +€29,685 | +1,053% |
| Amounts payable | 17/49 | €247,069 | €166,425 | -€80,644 | -32.6% |
| Amounts payable after more than one year | 17 | €111,956 | €105,040 | -€6,915 | -6.2% |
| Financial debts | 170/4 | €111,956 | €105,040 | -€6,915 | -6.2% |
| Amounts payable within one year | 42/48 | €135,113 | €61,385 | -€73,729 | -54.6% |
| Current portion of amounts payable after more than one year | 42 | €6,625 | €6,610 | -€15 | -0.2% |
| Trade debts | 44 | €4,693 | €2,251 | -€2,443 | -52.0% |
| Suppliers | 440/4 | €4,693 | €2,251 | -€2,443 | -52.0% |
| Taxes, remuneration and social security | 45 | €28,795 | €33,774 | +€4,979 | +17.3% |
| Taxes | 450/3 | €28,795 | €33,774 | +€4,979 | +17.3% |
| Other amounts payable | 47/48 | €95,000 | €18,750 | -€76,250 | -80.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,706 | €16,917 | -€1,789 | -9.6% |
| Other operating charges | 640/8 | €1,129 | €2,652 | +€1,523 | +135% |
| Gross operating margin | 9900 | €151,527 | €103,343 | -€48,184 | -31.8% |
| Operating profit (loss) | 9901 | €131,692 | €83,775 | -€47,918 | -36.4% |
| Financial income | 75/76B | €152 | €7 | -€146 | -95.7% |
| Recurring financial income | 75 | €152 | €7 | -€146 | -95.7% |
| Financial charges | 65/66B | €5,386 | €6,433 | +€1,047 | +19.4% |
| Recurring financial charges | 65 | €5,386 | €6,433 | +€1,047 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €126,458 | €77,348 | -€49,111 | -38.8% |
| Income taxes | 67/77 | €29,609 | €22,663 | -€6,946 | -23.5% |
| Profit (loss) for the period | 9904 | €96,849 | €54,685 | -€42,164 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €96,849 | €54,685 | -€42,164 | -43.5% |
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 22 October 2026 via checked.be.