JAEL IT 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.
JAEL IT CONSULTING
Largest movements
- Deferred charges and accrued income -€48,694
down €48,694 (-57.3%), from €85,024 to €36,330
- Receivables within one year -€13,356
down €13,356 (-19.1%), from €69,791 to €56,435
of which Trade receivables: -€14,191
- Cash +€2,410
up €2,410 (+33.8%), from €7,122 to €9,532
mainly Deferred charges and accrued income (+€48,694) and Other debts (+€45,000)
- Trade debts -€66,097
down €66,097 (-70.8%), from €93,310 to €27,213
- Other debts +€45,000
new in 2025: €45,000
- Reserves -€31,872
down €31,872 (-99.6%), from €31,985 to €113
- Tax, wage and social debts -€6,232
down €6,232 (-17.1%), from €36,430 to €30,198
- Gross operating margin -€23,987
down €23,987 (-57.9%), from €41,422 to €17,435
- Taxes -€5,076
down €5,076 (-72.0%), from €7,046 to €1,970
- Other operating charges -€2,589
down €2,589 (-80.3%), from €3,226 to €637
- Financial charges +€585
up €585 (+181%), from €323 to €908
- Depreciation -€495
down €495 (-38.5%), from €1,287 to €792
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 | €164,725 | €105,524 | -€59,201 | -35.9% |
| Fixed assets | 21/28 | €2,788 | €3,227 | +€439 | +15.7% |
| Tangible fixed assets | 22/27 | €2,088 | €2,527 | +€439 | +21.0% |
| Furniture and vehicles | 24 | €2,088 | €2,527 | +€439 | +21.0% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €161,937 | €102,297 | -€59,640 | -36.8% |
| Amounts receivable within one year | 40/41 | €69,791 | €56,435 | -€13,356 | -19.1% |
| Trade receivables | 40 | €14,191 | - | -€14,191 | |
| Other amounts receivable | 41 | €55,600 | €56,435 | +€835 | +1.5% |
| Cash at bank and in hand | 54/58 | €7,122 | €9,532 | +€2,410 | +33.8% |
| Deferred charges and accrued income | 490/1 | €85,024 | €36,330 | -€48,694 | -57.3% |
| Total equity and liabilities | 10/49 | €164,725 | €105,524 | -€59,201 | -35.9% |
| Equity | 10/15 | €34,985 | €3,113 | -€31,872 | -91.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €31,985 | €113 | -€31,872 | -99.6% |
| Distributable reserves | 133 | €31,985 | €113 | -€31,872 | -99.6% |
| Amounts payable | 17/49 | €129,740 | €102,411 | -€27,329 | -21.1% |
| Amounts payable within one year | 42/48 | €129,740 | €102,411 | -€27,329 | -21.1% |
| Trade debts | 44 | €93,310 | €27,213 | -€66,097 | -70.8% |
| Suppliers | 440/4 | €93,310 | €27,213 | -€66,097 | -70.8% |
| Taxes, remuneration and social security | 45 | €36,430 | €30,198 | -€6,232 | -17.1% |
| Taxes | 450/3 | €36,430 | €30,198 | -€6,232 | -17.1% |
| Other amounts payable | 47/48 | - | €45,000 | +€45,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,287 | €792 | -€495 | -38.5% |
| Other operating charges | 640/8 | €3,226 | €637 | -€2,589 | -80.3% |
| Gross operating margin | 9900 | €41,422 | €17,435 | -€23,987 | -57.9% |
| Operating profit (loss) | 9901 | €36,909 | €16,006 | -€20,903 | -56.6% |
| Financial charges | 65/66B | €323 | €908 | +€585 | +181% |
| Recurring financial charges | 65 | €323 | €908 | +€585 | +181% |
| Profit (loss) for the period before taxes | 9903 | €36,586 | €15,098 | -€21,488 | -58.7% |
| Income taxes | 67/77 | €7,046 | €1,970 | -€5,076 | -72.0% |
| Profit (loss) for the period | 9904 | €29,540 | €13,128 | -€16,412 | -55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,540 | €13,128 | -€16,412 | -55.6% |
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 30 October 2026 via checked.be.