JACLA 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.
JACLA CONSULT
Largest movements
- Current investments +€30,000
up €30,000 (+150%), from €20,000 to €50,000
- Cash +€6,708
up €6,708 (+24.8%), from €27,009 to €33,717
mainly Net result for the year (+€28,908) and Tax, wage and social debts (+€10,075)
- Receivables within one year +€2,778
new in 2025: €2,778
of which Trade receivables: +€1,556
- Tangible fixed assets +€1,740
new in 2025: €1,740
- Profit (loss) carried forward +€28,075
up €28,075 (+94.5%), from €29,699 to €57,774
- Tax, wage and social debts +€10,075
up €10,075 (+77.5%), from €13,004 to €23,079
- Trade debts +€3,438
up €3,438 (+259%), from €1,327 to €4,765
- Gross operating margin -€1,927
down €1,927 (-4.7%), from €41,209 to €39,282
- Taxes +€787
up €787 (+9.5%), from €8,266 to €9,052
- Financial charges +€576
up €576 (+281%), from €205 to €781
- Other operating charges +€525
new in 2025: €525
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 | €47,157 | €88,561 | +€41,403 | +87.8% |
| Fixed assets | 21/28 | - | €1,740 | +€1,740 | |
| Tangible fixed assets | 22/27 | - | €1,740 | +€1,740 | |
| Furniture and vehicles | 24 | - | €1,740 | +€1,740 | |
| Current assets | 29/58 | €47,157 | €86,821 | +€39,664 | +84.1% |
| Amounts receivable within one year | 40/41 | - | €2,778 | +€2,778 | |
| Trade receivables | 40 | - | €1,556 | +€1,556 | |
| Other amounts receivable | 41 | - | €1,222 | +€1,222 | |
| Current investments | 50/53 | €20,000 | €50,000 | +€30,000 | +150% |
| Cash at bank and in hand | 54/58 | €27,009 | €33,717 | +€6,708 | +24.8% |
| Deferred charges and accrued income | 490/1 | €149 | €326 | +€177 | +119% |
| Total equity and liabilities | 10/49 | €47,157 | €88,561 | +€41,403 | +87.8% |
| Equity | 10/15 | €31,699 | €59,774 | +€28,075 | +88.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,699 | €57,774 | +€28,075 | +94.5% |
| Amounts payable | 17/49 | €15,458 | €28,787 | +€13,329 | +86.2% |
| Amounts payable within one year | 42/48 | €15,458 | €28,677 | +€13,219 | +85.5% |
| Trade debts | 44 | €1,327 | €4,765 | +€3,438 | +259% |
| Suppliers | 440/4 | €1,327 | €4,765 | +€3,438 | +259% |
| Taxes, remuneration and social security | 45 | €13,004 | €23,079 | +€10,075 | +77.5% |
| Taxes | 450/3 | €13,004 | €23,079 | +€10,075 | +77.5% |
| Other amounts payable | 47/48 | €1,126 | €833 | -€293 | -26.0% |
| Accrued charges and deferred income | 492/3 | - | €110 | +€110 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €227 | +€227 | |
| Other operating charges | 640/8 | - | €525 | +€525 | |
| Gross operating margin | 9900 | €41,209 | €39,282 | -€1,927 | -4.7% |
| Operating profit (loss) | 9901 | €41,209 | €38,529 | -€2,680 | -6.5% |
| Financial income | 75/76B | €321 | €211 | -€110 | -34.3% |
| Recurring financial income | 75 | €321 | €211 | -€110 | -34.3% |
| Financial charges | 65/66B | €205 | €781 | +€576 | +281% |
| Recurring financial charges | 65 | €205 | €781 | +€576 | +281% |
| Profit (loss) for the period before taxes | 9903 | €41,326 | €37,960 | -€3,366 | -8.1% |
| Income taxes | 67/77 | €8,266 | €9,052 | +€787 | +9.5% |
| Profit (loss) for the period | 9904 | €33,060 | €28,908 | -€4,153 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,060 | €28,908 | -€4,153 | -12.6% |
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.