JA FIN 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 FIN CONSULT
Largest movements
- Cash +€15,146
up €15,146 (+43.2%), from €35,052 to €50,198
mainly Net result for the year (+€64,408) and Depreciation (+€11,823)
- Current investments +€15,000
new in 2025: €15,000
- Receivables within one year +€14,097
up €14,097 (+57.1%), from €24,703 to €38,800
of which Trade receivables: +€17,715
- Tangible fixed assets -€11,823
down €11,823 (-24.6%), from €47,980 to €36,157
of which Furniture and vehicles: -€11,320
- Profit (loss) carried forward +€64,408
up €64,408 (+207%), from €31,171 to €95,579
- Debts after one year -€24,927
no longer reported in 2025 (was €24,927)
- Current portion of long-term debt -€17,457
no longer reported in 2025 (was €17,457)
- Tax, wage and social debts +€10,959
up €10,959 (+257%), from €4,266 to €15,225
- Gross operating margin +€42,609
up €42,609 (+80.5%), from €52,935 to €95,543
- Taxes +€8,677
up €8,677 (+104%), from €8,382 to €17,058
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 | €110,051 | €141,140 | +€31,089 | +28.2% |
| Fixed assets | 21/28 | €47,980 | €36,157 | -€11,823 | -24.6% |
| Tangible fixed assets | 22/27 | €47,980 | €36,157 | -€11,823 | -24.6% |
| Plant, machinery and equipment | 23 | €2,206 | €1,702 | -€503 | -22.8% |
| Furniture and vehicles | 24 | €45,774 | €34,454 | -€11,320 | -24.7% |
| Current assets | 29/58 | €62,071 | €104,983 | +€42,912 | +69.1% |
| Amounts receivable within one year | 40/41 | €24,703 | €38,800 | +€14,097 | +57.1% |
| Trade receivables | 40 | €21,084 | €38,800 | +€17,715 | +84.0% |
| Other amounts receivable | 41 | €3,618 | - | -€3,618 | |
| Current investments | 50/53 | - | €15,000 | +€15,000 | |
| Cash at bank and in hand | 54/58 | €35,052 | €50,198 | +€15,146 | +43.2% |
| Deferred charges and accrued income | 490/1 | €2,317 | €986 | -€1,331 | -57.4% |
| Total equity and liabilities | 10/49 | €110,051 | €141,140 | +€31,089 | +28.2% |
| Equity | 10/15 | €59,736 | €124,143 | +€64,408 | +108% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €25,564 | €25,564 | = | 0.0% |
| Distributable reserves | 133 | €25,564 | €25,564 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,171 | €95,579 | +€64,408 | +207% |
| Amounts payable | 17/49 | €50,315 | €16,997 | -€33,318 | -66.2% |
| Amounts payable after more than one year | 17 | €24,927 | - | -€24,927 | |
| Financial debts | 170/4 | €24,927 | - | -€24,927 | |
| Amounts payable within one year | 42/48 | €25,388 | €16,997 | -€8,392 | -33.1% |
| Current portion of amounts payable after more than one year | 42 | €17,457 | - | -€17,457 | |
| Trade debts | 44 | €1,967 | €935 | -€1,032 | -52.4% |
| Suppliers | 440/4 | €1,967 | €935 | -€1,032 | -52.4% |
| Taxes, remuneration and social security | 45 | €4,266 | €15,225 | +€10,959 | +257% |
| Taxes | 450/3 | €4,266 | €15,225 | +€10,959 | +257% |
| Other amounts payable | 47/48 | €1,699 | €837 | -€862 | -50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,137 | €11,823 | +€687 | +6.2% |
| Other operating charges | 640/8 | €359 | €304 | -€55 | -15.3% |
| Gross operating margin | 9900 | €52,935 | €95,543 | +€42,609 | +80.5% |
| Operating profit (loss) | 9901 | €41,439 | €83,416 | +€41,977 | +101% |
| Financial charges | 65/66B | €1,886 | €1,950 | +€64 | +3.4% |
| Recurring financial charges | 65 | €1,886 | €1,950 | +€64 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €39,553 | €81,466 | +€41,913 | +106% |
| Income taxes | 67/77 | €8,382 | €17,058 | +€8,677 | +104% |
| Profit (loss) for the period | 9904 | €31,171 | €64,408 | +€33,236 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €31,171 | €64,408 | +€33,236 | +107% |
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 17 October 2026 via checked.be.