J&S CONSULTING: what changed
J&S CONSULTING
Largest movements
- Receivables within one year +€629
new in 2025: €629
- Tangible fixed assets -€491
down €491 (-44.0%), from €1,114 to €623
- Cash -€23
down €23 (-55.7%), from €42 to €18
mainly Net result for the year (-€6,081) and Tax, wage and social debts (-€1,541)
- Profit (loss) carried forward -€6,081
down €6,081 (-22.6%), from -€26,903 to -€32,984
- Other debts +€5,946
up €5,946 (+31.8%), from €18,669 to €24,615
- Trade debts +€1,791
up €1,791 (+124%), from €1,443 to €3,234
- Tax, wage and social debts -€1,541
down €1,541 (-88.2%), from €1,747 to €206
- Gross operating margin -€14,308
down €14,308, from €9,901 to -€4,407
- Depreciation -€456
down €456 (-48.2%), from €947 to €491
- Taxes -€206
down €206 (-100%), from €206 to €0
- Other operating charges +€111
up €111 (+14.2%), from €784 to €895
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 | €1,156 | €1,271 | +€115 | +9.9% |
| Fixed assets | 21/28 | €1,114 | €623 | -€491 | -44.0% |
| Tangible fixed assets | 22/27 | €1,114 | €623 | -€491 | -44.0% |
| Plant, machinery and equipment | 23 | €1,114 | €623 | -€491 | -44.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €42 | €647 | +€606 | +1,454% |
| Amounts receivable within one year | 40/41 | - | €629 | +€629 | |
| Other amounts receivable | 41 | - | €629 | +€629 | |
| Cash at bank and in hand | 54/58 | €42 | €18 | -€23 | -55.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,156 | €1,271 | +€115 | +9.9% |
| Equity | 10/15 | -€20,703 | -€26,784 | -€6,081 | -29.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,903 | -€32,984 | -€6,081 | -22.6% |
| Amounts payable | 17/49 | €21,859 | €28,055 | +€6,196 | +28.3% |
| Amounts payable within one year | 42/48 | €21,859 | €28,055 | +€6,196 | +28.3% |
| Trade debts | 44 | €1,443 | €3,234 | +€1,791 | +124% |
| Suppliers | 440/4 | €1,443 | €3,234 | +€1,791 | +124% |
| Taxes, remuneration and social security | 45 | €1,747 | €206 | -€1,541 | -88.2% |
| Taxes | 450/3 | €1,747 | €206 | -€1,541 | -88.2% |
| Other amounts payable | 47/48 | €18,669 | €24,615 | +€5,946 | +31.8% |
| Non-recurring operating income | 76A | €11,812 | €0 | -€11,812 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €947 | €491 | -€456 | -48.2% |
| Other operating charges | 640/8 | €784 | €895 | +€111 | +14.2% |
| Gross operating margin | 9900 | €9,901 | -€4,407 | -€14,308 | |
| Operating profit (loss) | 9901 | €8,170 | -€5,793 | -€13,963 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €362 | €288 | -€74 | -20.4% |
| Recurring financial charges | 65 | €362 | €288 | -€74 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €7,808 | -€6,081 | -€13,889 | |
| Income taxes | 67/77 | €206 | €0 | -€206 | -100% |
| Profit (loss) for the period | 9904 | €7,602 | -€6,081 | -€13,683 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,602 | -€6,081 | -€13,683 |
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 2 November 2026 via checked.be.