JAG 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.
JAG CONSULTING
Largest movements
- Receivables within one year +€1,153
up €1,153 (+9.7%), from €11,827 to €12,980
of which Other amounts receivable: +€1,153
- Tax, wage and social debts +€1,187
new in 2025: €1,187
- Gross operating margin +€3,184
no longer reported in 2025 (was -€3,184)
- Financial charges -€1,067
down €1,067 (-96.6%), from €1,105 to €38
- Financial income -€576
no longer reported in 2025 (was €576)
- Other operating charges -€388
no longer reported in 2025 (was €388)
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 | €12,295 | €13,361 | +€1,066 | +8.7% |
| Fixed assets | 21/28 | €460 | €377 | -€83 | -18.0% |
| Tangible fixed assets | 22/27 | €460 | €377 | -€83 | -18.0% |
| Land and buildings | 22 | €460 | €377 | -€83 | -18.0% |
| Current assets | 29/58 | €11,835 | €12,984 | +€1,149 | +9.7% |
| Amounts receivable within one year | 40/41 | €11,827 | €12,980 | +€1,153 | +9.7% |
| Trade receivables | 40 | €336 | €336 | = | 0.0% |
| Other amounts receivable | 41 | €11,491 | €12,644 | +€1,153 | +10.0% |
| Cash at bank and in hand | 54/58 | €4 | - | -€4 | |
| Deferred charges and accrued income | 490/1 | €4 | €4 | = | 0.0% |
| Total equity and liabilities | 10/49 | €12,295 | €13,361 | +€1,066 | +8.7% |
| Equity | 10/15 | €11,902 | €11,781 | -€121 | -1.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,902 | €1,781 | -€121 | -6.4% |
| Amounts payable | 17/49 | €393 | €1,580 | +€1,187 | +302% |
| Amounts payable within one year | 42/48 | €393 | €1,580 | +€1,187 | +302% |
| Trade debts | 44 | €393 | €393 | = | 0.0% |
| Suppliers | 440/4 | €393 | €393 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €1,187 | +€1,187 | |
| Taxes | 450/3 | - | €1,187 | +€1,187 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83 | €83 | = | 0.0% |
| Other operating charges | 640/8 | €388 | - | -€388 | |
| Gross operating margin | 9900 | -€3,184 | - | +€3,184 | |
| Operating profit (loss) | 9901 | -€3,655 | -€83 | +€3,572 | +97.7% |
| Financial income | 75/76B | €576 | - | -€576 | |
| Recurring financial income | 75 | €576 | - | -€576 | |
| Financial charges | 65/66B | €1,105 | €38 | -€1,067 | -96.6% |
| Recurring financial charges | 65 | €1,105 | €38 | -€1,067 | -96.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,184 | -€121 | +€4,063 | +97.1% |
| Profit (loss) for the period | 9904 | -€4,184 | -€121 | +€4,063 | +97.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,184 | -€121 | +€4,063 | +97.1% |
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 18 October 2026 via checked.be.