JACH 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.
JACH Consult
Largest movements
- Receivables within one year -€24,130
down €24,130 (-17.5%), from €138,087 to €113,957
of which Other amounts receivable: -€46,192
- Cash -€2,795
down €2,795 (-87.0%), from €3,212 to €417
mainly Contributions, distributions and other (-€50,000) and Other debts (-€30,000)
- Tangible fixed assets -€2,490
down €2,490 (-39.4%), from €6,317 to €3,827
- Other debts -€30,000
down €30,000 (-37.5%), from €80,000 to €50,000
- Tax, wage and social debts -€10,987
down €10,987 (-27.7%), from €39,598 to €28,611
- Profit (loss) carried forward +€7,807
up €7,807 (+120%), from €6,498 to €14,304
- Trade debts +€4,636
up €4,636 (+471%), from €984 to €5,620
- Gross operating margin -€28,835
down €28,835 (-27.3%), from €105,647 to €76,812
- Taxes -€2,231
down €2,231 (-11.6%), from €19,153 to €16,922
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 | €147,615 | €118,995 | -€28,619 | -19.4% |
| Fixed assets | 21/28 | €6,317 | €3,827 | -€2,490 | -39.4% |
| Tangible fixed assets | 22/27 | €6,317 | €3,827 | -€2,490 | -39.4% |
| Furniture and vehicles | 24 | €6,317 | €3,827 | -€2,490 | -39.4% |
| Current assets | 29/58 | €141,298 | €115,168 | -€26,130 | -18.5% |
| Amounts receivable within one year | 40/41 | €138,087 | €113,957 | -€24,130 | -17.5% |
| Trade receivables | 40 | €57,590 | €79,652 | +€22,062 | +38.3% |
| Other amounts receivable | 41 | €80,497 | €34,305 | -€46,192 | -57.4% |
| Cash at bank and in hand | 54/58 | €3,212 | €417 | -€2,795 | -87.0% |
| Deferred charges and accrued income | 490/1 | €0 | €795 | +€795 | |
| Total equity and liabilities | 10/49 | €147,615 | €118,995 | -€28,619 | -19.4% |
| Equity | 10/15 | €26,958 | €34,764 | +€7,807 | +29.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,498 | €14,304 | +€7,807 | +120% |
| Amounts payable | 17/49 | €120,657 | €84,231 | -€36,426 | -30.2% |
| Amounts payable within one year | 42/48 | €120,582 | €84,231 | -€36,352 | -30.1% |
| Trade debts | 44 | €984 | €5,620 | +€4,636 | +471% |
| Suppliers | 440/4 | €984 | €5,620 | +€4,636 | +471% |
| Taxes, remuneration and social security | 45 | €39,598 | €28,611 | -€10,987 | -27.7% |
| Taxes | 450/3 | €39,598 | €28,611 | -€10,987 | -27.7% |
| Other amounts payable | 47/48 | €80,000 | €50,000 | -€30,000 | -37.5% |
| Accrued charges and deferred income | 492/3 | €74 | €0 | -€74 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,747 | €1,861 | +€113 | +6.5% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €105,647 | €76,812 | -€28,835 | -27.3% |
| Operating profit (loss) | 9901 | €103,900 | €74,952 | -€28,949 | -27.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €454 | €223 | -€232 | -51.0% |
| Recurring financial charges | 65 | €454 | €223 | -€232 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | €103,446 | €74,729 | -€28,717 | -27.8% |
| Income taxes | 67/77 | €19,153 | €16,922 | -€2,231 | -11.6% |
| Profit (loss) for the period | 9904 | €84,293 | €57,807 | -€26,486 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €84,293 | €57,807 | -€26,486 | -31.4% |
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 15 October 2026 via checked.be.