JA CONSULT: 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.
JA CONSULT
Largest movements
- Financial fixed assets -€500,000
down €500,000 (-95.0%), from €526,350 to €26,350
- Receivables within one year -€79,728
down €79,728 (-93.8%), from €84,990 to €5,262
of which Trade receivables: -€80,733
- Cash +€63,145
up €63,145 (+881%), from €7,166 to €70,311
mainly Investment in fixed assets (net) (+€499,416) and Receivables within one year (+€79,728)
- Profit (loss) carried forward -€363,544
down €363,544 (-98.8%), from €367,891 to €4,347
- Other debts -€203,612
down €203,612 (-99.7%), from €204,233 to €621
- Tax, wage and social debts +€33,831
up €33,831 (+338%), from €9,996 to €43,827
- Short-term financial debts +€17,624
new in 2025: €17,624
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Financial charges +€66,180
up €66,180 (+59.8%), from €110,637 to €176,816
of which Non-recurring financial charges: +€175,000
- Gross operating margin -€52,798
down €52,798 (-34.6%), from €152,698 to €99,900
- Taxes +€14,190
up €14,190 (+130%), from €10,932 to €25,122
- Other operating charges -€1,710
down €1,710 (-54.9%), from €3,112 to €1,403
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 | €618,732 | €102,637 | -€516,095 | -83.4% |
| Fixed assets | 21/28 | €526,350 | €26,831 | -€499,519 | -94.9% |
| Tangible fixed assets | 22/27 | - | €481 | +€481 | |
| Furniture and vehicles | 24 | - | €481 | +€481 | |
| Financial fixed assets | 28 | €526,350 | €26,350 | -€500,000 | -95.0% |
| Current assets | 29/58 | €92,382 | €75,806 | -€16,576 | -17.9% |
| Amounts receivable within one year | 40/41 | €84,990 | €5,262 | -€79,728 | -93.8% |
| Trade receivables | 40 | €81,053 | €319 | -€80,733 | -99.6% |
| Other amounts receivable | 41 | €3,937 | €4,942 | +€1,005 | +25.5% |
| Cash at bank and in hand | 54/58 | €7,166 | €70,311 | +€63,145 | +881% |
| Deferred charges and accrued income | 490/1 | €227 | €234 | +€7 | +3.2% |
| Total equity and liabilities | 10/49 | €618,732 | €102,637 | -€516,095 | -83.4% |
| Equity | 10/15 | €375,951 | €24,807 | -€351,144 | -93.4% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €367,891 | €4,347 | -€363,544 | -98.8% |
| Amounts payable | 17/49 | €242,781 | €77,830 | -€164,951 | -67.9% |
| Amounts payable within one year | 42/48 | €232,432 | €77,360 | -€155,072 | -66.7% |
| Financial debts | 43 | - | €17,624 | +€17,624 | |
| Credit institutions | 430/8 | - | €17,624 | +€17,624 | |
| Trade debts | 44 | €18,204 | €15,289 | -€2,915 | -16.0% |
| Suppliers | 440/4 | €18,204 | €15,289 | -€2,915 | -16.0% |
| Taxes, remuneration and social security | 45 | €9,996 | €43,827 | +€33,831 | +338% |
| Taxes | 450/3 | €9,996 | €43,827 | +€33,831 | +338% |
| Other amounts payable | 47/48 | €204,233 | €621 | -€203,612 | -99.7% |
| Accrued charges and deferred income | 492/3 | €10,349 | €470 | -€9,879 | -95.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €103 | +€103 | |
| Other operating charges | 640/8 | €3,112 | €1,403 | -€1,710 | -54.9% |
| Gross operating margin | 9900 | €152,698 | €99,900 | -€52,798 | -34.6% |
| Operating profit (loss) | 9901 | €149,586 | €98,394 | -€51,191 | -34.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €110,637 | €176,816 | +€66,180 | +59.8% |
| Recurring financial charges | 65 | €110,637 | €1,816 | -€108,821 | -98.4% |
| Non-recurring financial charges | 66B | - | €175,000 | +€175,000 | |
| Profit (loss) for the period before taxes | 9903 | €38,949 | -€78,422 | -€117,371 | |
| Income taxes | 67/77 | €10,932 | €25,122 | +€14,190 | +130% |
| Profit (loss) for the period | 9904 | €28,017 | -€103,544 | -€131,561 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,017 | -€103,544 | -€131,561 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.