JACEE 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.
JACEE Consulting
Largest movements
- Cash -€276,563
down €276,563 (-68.8%), from €401,866 to €125,303
mainly Investment in fixed assets (net) (-€232,650) and Net result for the year (-€53,581)
- Tangible fixed assets +€224,790
up €224,790 (+168%), from €133,410 to €358,200
of which Land and buildings: +€224,943
- Receivables within one year -€36,196
down €36,196 (-50.6%), from €71,515 to €35,319
of which Other amounts receivable: -€36,196
- Profit (loss) carried forward -€53,581
down €53,581 (-35.2%), from €152,061 to €98,480
- Tax, wage and social debts -€32,469
down €32,469 (-100%), from €32,469 to €0
- Other operating charges +€28,555
up €28,555 (+5,376%), from €531 to €29,086
- Gross operating margin -€12,751
down €12,751 (-100%), from -€12,734 to -€25,485
- Financial income +€4,505
up €4,505 (+100%), from €4,489 to €8,994
- Depreciation +€1,571
up €1,571 (+25.0%), from €6,289 to €7,860
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 | €606,791 | €518,822 | -€87,969 | -14.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €133,410 | €358,200 | +€224,790 | +168% |
| Tangible fixed assets | 22/27 | €133,410 | €358,200 | +€224,790 | +168% |
| Land and buildings | 22 | €133,257 | €358,200 | +€224,943 | +169% |
| Furniture and vehicles | 24 | €153 | €0 | -€153 | -100% |
| Current assets | 29/58 | €473,381 | €160,622 | -€312,759 | -66.1% |
| Amounts receivable within one year | 40/41 | €71,515 | €35,319 | -€36,196 | -50.6% |
| Trade receivables | 40 | €787 | €787 | = | 0.0% |
| Other amounts receivable | 41 | €70,728 | €34,532 | -€36,196 | -51.2% |
| Cash at bank and in hand | 54/58 | €401,866 | €125,303 | -€276,563 | -68.8% |
| Total equity and liabilities | 10/49 | €606,791 | €518,822 | -€87,969 | -14.5% |
| Equity | 10/15 | €570,554 | €516,973 | -€53,581 | -9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €399,893 | €399,893 | = | 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% |
| Tax-exempt reserves | 132 | €378 | €378 | = | 0.0% |
| Distributable reserves | 133 | €397,656 | €397,656 | = | 0.0% |
| Profit (loss) carried forward | 14 | €152,061 | €98,480 | -€53,581 | -35.2% |
| Amounts payable | 17/49 | €36,237 | €1,849 | -€34,388 | -94.9% |
| Amounts payable within one year | 42/48 | €36,237 | €1,849 | -€34,388 | -94.9% |
| Trade debts | 44 | €2,023 | €104 | -€1,919 | -94.8% |
| Suppliers | 440/4 | €2,023 | €104 | -€1,919 | -94.8% |
| Taxes, remuneration and social security | 45 | €32,469 | €0 | -€32,469 | -100% |
| Taxes | 450/3 | €32,469 | €0 | -€32,469 | -100% |
| Other amounts payable | 47/48 | €1,745 | €1,745 | -€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,289 | €7,860 | +€1,571 | +25.0% |
| Other operating charges | 640/8 | €531 | €29,086 | +€28,555 | +5,376% |
| Gross operating margin | 9900 | -€12,734 | -€25,485 | -€12,751 | -100% |
| Operating profit (loss) | 9901 | -€19,554 | -€62,431 | -€42,877 | -219% |
| Financial income | 75/76B | €4,489 | €8,994 | +€4,505 | +100% |
| Recurring financial income | 75 | €4,489 | €8,994 | +€4,505 | +100% |
| Financial charges | 65/66B | €6 | €144 | +€138 | +2,279% |
| Recurring financial charges | 65 | €6 | €144 | +€138 | +2,279% |
| Profit (loss) for the period before taxes | 9903 | -€15,071 | -€53,581 | -€38,510 | -256% |
| Income taxes | 67/77 | €111 | €0 | -€111 | -100% |
| Profit (loss) for the period | 9904 | -€15,182 | -€53,581 | -€38,400 | -253% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,182 | -€53,581 | -€38,400 | -253% |
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 21 October 2026 via checked.be.