J.S. 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.S. CONSULTING
Largest movements
- Financial fixed assets -€279,372
no longer reported in 2025 (was €279,372)
- Receivables within one year -€16,606
no longer reported in 2025 (was €16,606)
- Cash +€3,067
up €3,067 (+15,915%), from €19 to €3,086
mainly Investment in fixed assets (net) (+€279,372) and Receivables within one year (+€16,606)
- Other debts -€200,032
down €200,032 (-81.3%), from €245,904 to €45,872
- Profit (loss) carried forward -€92,880
down €92,880, from €41,034 to -€51,846
- Financial charges +€88,399
up €88,399 (+209,825%), from €42 to €88,441
of which Non-recurring financial charges: +€88,359
- Gross operating margin -€2,445
down €2,445 (-152%), from -€1,604 to -€4,049
- Other operating charges +€163
up €163 (+71.8%), from €227 to €390
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 | €295,998 | €3,086 | -€292,912 | -99.0% |
| Fixed assets | 21/28 | €279,372 | - | -€279,372 | |
| Financial fixed assets | 28 | €279,372 | - | -€279,372 | |
| Current assets | 29/58 | €16,626 | €3,086 | -€13,540 | -81.4% |
| Amounts receivable within one year | 40/41 | €16,606 | - | -€16,606 | |
| Other amounts receivable | 41 | €16,606 | - | -€16,606 | |
| Cash at bank and in hand | 54/58 | €19 | €3,086 | +€3,067 | +15,915% |
| Total equity and liabilities | 10/49 | €295,998 | €3,086 | -€292,912 | -99.0% |
| Equity | 10/15 | €50,094 | -€42,786 | -€92,880 | |
| Contributions | 10/11 | €7,200 | €7,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,034 | -€51,846 | -€92,880 | |
| Amounts payable | 17/49 | €245,904 | €45,872 | -€200,032 | -81.3% |
| Amounts payable within one year | 42/48 | €245,904 | €45,872 | -€200,032 | -81.3% |
| Other amounts payable | 47/48 | €245,904 | €45,872 | -€200,032 | -81.3% |
| Other operating charges | 640/8 | €227 | €390 | +€163 | +71.8% |
| Gross operating margin | 9900 | -€1,604 | -€4,049 | -€2,445 | -152% |
| Operating profit (loss) | 9901 | -€1,831 | -€4,439 | -€2,608 | -142% |
| Financial charges | 65/66B | €42 | €88,441 | +€88,399 | +209,825% |
| Recurring financial charges | 65 | €42 | €83 | +€40 | +95.8% |
| Non-recurring financial charges | 66B | - | €88,359 | +€88,359 | |
| Profit (loss) for the period before taxes | 9903 | -€1,873 | -€92,880 | -€91,007 | -4,860% |
| Profit (loss) for the period | 9904 | -€1,873 | -€92,880 | -€91,007 | -4,860% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,873 | -€92,880 | -€91,007 | -4,860% |
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 27 October 2026 via checked.be.