J2 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.
J2 consulting
Largest movements
- Cash -€36,360
down €36,360 (-95.9%), from €37,896 to €1,536
mainly Contributions, distributions and other (-€165,000) and Debts after one year (-€42,983)
- Tangible fixed assets -€30,224
down €30,224 (-4.3%), from €696,353 to €666,130
of which Land and buildings: -€17,697
- Current investments +€23,301
up €23,301 (+400%), from €5,825 to €29,126
- Receivables within one year +€11,948
up €11,948 (+65.0%), from €18,389 to €30,337
of which Trade receivables: +€13,198
- Debts after one year -€42,983
down €42,983 (-8.0%), from €535,916 to €492,932
- Other debts +€10,592
up €10,592 (+6.3%), from €168,410 to €179,002
- Gross operating margin -€4,967
down €4,967 (-1.9%), from €259,408 to €254,441
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 | €762,790 | €729,559 | -€33,232 | -4.4% |
| Fixed assets | 21/28 | €696,503 | €666,280 | -€30,224 | -4.3% |
| Tangible fixed assets | 22/27 | €696,353 | €666,130 | -€30,224 | -4.3% |
| Land and buildings | 22 | €670,165 | €652,468 | -€17,697 | -2.6% |
| Furniture and vehicles | 24 | €25,474 | €13,279 | -€12,195 | -47.9% |
| Other tangible fixed assets | 26 | €714 | €383 | -€332 | -46.4% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €66,287 | €63,279 | -€3,008 | -4.5% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €18,389 | €30,337 | +€11,948 | +65.0% |
| Trade receivables | 40 | €13,649 | €26,847 | +€13,198 | +96.7% |
| Other amounts receivable | 41 | €4,740 | €3,490 | -€1,251 | -26.4% |
| Current investments | 50/53 | €5,825 | €29,126 | +€23,301 | +400% |
| Cash at bank and in hand | 54/58 | €37,896 | €1,536 | -€36,360 | -95.9% |
| Deferred charges and accrued income | 490/1 | €4,177 | €2,281 | -€1,896 | -45.4% |
| Total equity and liabilities | 10/49 | €762,790 | €729,559 | -€33,232 | -4.4% |
| Equity | 10/15 | €5,000 | €6,197 | +€1,197 | +23.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €1,197 | +€1,197 | |
| Distributable reserves | 133 | - | €1,197 | +€1,197 | |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €757,790 | €723,362 | -€34,429 | -4.5% |
| Amounts payable after more than one year | 17 | €535,916 | €492,932 | -€42,983 | -8.0% |
| Financial debts | 170/4 | €535,916 | €492,932 | -€42,983 | -8.0% |
| Amounts payable within one year | 42/48 | €221,875 | €230,429 | +€8,554 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €42,159 | €42,983 | +€825 | +2.0% |
| Trade debts | 44 | €7,199 | €2,372 | -€4,827 | -67.1% |
| Suppliers | 440/4 | €7,199 | €2,372 | -€4,827 | -67.1% |
| Taxes, remuneration and social security | 45 | €4,108 | €6,072 | +€1,964 | +47.8% |
| Taxes | 450/3 | €4,108 | €6,072 | +€1,964 | +47.8% |
| Other amounts payable | 47/48 | €168,410 | €179,002 | +€10,592 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,209 | €30,224 | -€1,985 | -6.2% |
| Other operating charges | 640/8 | €1,927 | €1,476 | -€451 | -23.4% |
| Gross operating margin | 9900 | €259,408 | €254,441 | -€4,967 | -1.9% |
| Operating profit (loss) | 9901 | €225,272 | €222,741 | -€2,531 | -1.1% |
| Financial income | 75/76B | €0 | €806 | +€806 | +4,027,500% |
| Recurring financial income | 75 | €0 | €806 | +€806 | +4,027,500% |
| Financial charges | 65/66B | €7,676 | €7,098 | -€578 | -7.5% |
| Recurring financial charges | 65 | €7,676 | €7,098 | -€578 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €217,596 | €216,449 | -€1,147 | -0.5% |
| Income taxes | 67/77 | €50,797 | €50,252 | -€545 | -1.1% |
| Profit (loss) for the period | 9904 | €166,799 | €166,197 | -€602 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €166,799 | €166,197 | -€602 | -0.4% |
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 16 October 2026 via checked.be.