Jacs 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.
Jacs Consult
Largest movements
- Cash +€47,681
up €47,681 (+83.5%), from €57,085 to €104,765
mainly Other debts (+€75,000) and Net result for the year (+€61,893)
- Receivables within one year +€18,717
up €18,717 (+46.4%), from €40,320 to €59,036
of which Other amounts receivable: +€50,259
- Tangible fixed assets -€1,824
down €1,824 (-17.6%), from €10,366 to €8,542
- Other debts +€75,000
new in 2025: €75,000
- Profit (loss) carried forward -€13,107
down €13,107 (-13.9%), from €94,165 to €81,058
- Tax, wage and social debts +€2,427
up €2,427 (+22.4%), from €10,844 to €13,271
- Gross operating margin +€7,546
up €7,546 (+10.4%), from €72,246 to €79,792
- Taxes +€1,462
up €1,462 (+9.7%), from €15,052 to €16,514
- Depreciation +€1,130
up €1,130 (+80.6%), from €1,402 to €2,532
- Financial income +€1,077
up €1,077 (+928%), from €116 to €1,193
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 | €107,806 | €172,382 | +€64,577 | +59.9% |
| Fixed assets | 21/28 | €10,366 | €8,542 | -€1,824 | -17.6% |
| Tangible fixed assets | 22/27 | €10,366 | €8,542 | -€1,824 | -17.6% |
| Furniture and vehicles | 24 | €10,366 | €8,542 | -€1,824 | -17.6% |
| Current assets | 29/58 | €97,440 | €163,840 | +€66,401 | +68.1% |
| Amounts receivable within one year | 40/41 | €40,320 | €59,036 | +€18,717 | +46.4% |
| Trade receivables | 40 | €31,542 | - | -€31,542 | |
| Other amounts receivable | 41 | €8,777 | €59,036 | +€50,259 | +573% |
| Cash at bank and in hand | 54/58 | €57,085 | €104,765 | +€47,681 | +83.5% |
| Deferred charges and accrued income | 490/1 | €35 | €39 | +€3 | +9.2% |
| Total equity and liabilities | 10/49 | €107,806 | €172,382 | +€64,577 | +59.9% |
| Equity | 10/15 | €96,165 | €83,058 | -€13,107 | -13.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,165 | €81,058 | -€13,107 | -13.9% |
| Amounts payable | 17/49 | €11,641 | €89,324 | +€77,683 | +667% |
| Amounts payable within one year | 42/48 | €11,641 | €89,324 | +€77,683 | +667% |
| Trade debts | 44 | €797 | €1,054 | +€256 | +32.1% |
| Suppliers | 440/4 | €797 | €1,054 | +€256 | +32.1% |
| Taxes, remuneration and social security | 45 | €10,844 | €13,271 | +€2,427 | +22.4% |
| Taxes | 450/3 | €10,844 | €13,271 | +€2,427 | +22.4% |
| Other amounts payable | 47/48 | - | €75,000 | +€75,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,402 | €2,532 | +€1,130 | +80.6% |
| Gross operating margin | 9900 | €72,246 | €79,792 | +€7,546 | +10.4% |
| Operating profit (loss) | 9901 | €70,844 | €77,260 | +€6,416 | +9.1% |
| Financial income | 75/76B | €116 | €1,193 | +€1,077 | +928% |
| Recurring financial income | 75 | €116 | €1,193 | +€1,077 | +928% |
| Financial charges | 65/66B | €20 | €45 | +€25 | +127% |
| Recurring financial charges | 65 | €20 | €45 | +€25 | +127% |
| Profit (loss) for the period before taxes | 9903 | €70,940 | €78,407 | +€7,467 | +10.5% |
| Income taxes | 67/77 | €15,052 | €16,514 | +€1,462 | +9.7% |
| Profit (loss) for the period | 9904 | €55,889 | €61,893 | +€6,005 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,889 | €61,893 | +€6,005 | +10.7% |
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 26 October 2026 via checked.be.