Jan Tinel 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.
Jan Tinel Consult
Largest movements
- Receivables within one year +€17,081
up €17,081 (+41.4%), from €41,237 to €58,318
of which Other amounts receivable: +€19,985
- Cash +€12,323
up €12,323 (+21.0%), from €58,802 to €71,125
mainly Net result for the year (+€33,766) and Depreciation (+€13,124)
- Tangible fixed assets -€12,194
down €12,194 (-26.7%), from €45,710 to €33,516
of which Furniture and vehicles: -€11,587
- Reserves +€33,766
up €33,766 (+42.7%), from €79,033 to €112,799
- Debts after one year -€10,674
down €10,674 (-36.0%), from €29,652 to €18,978
- Tax, wage and social debts -€6,520
down €6,520 (-33.9%), from €19,258 to €12,739
- Gross operating margin +€3,932
up €3,932 (+6.6%), from €59,862 to €63,794
- Taxes +€2,043
up €2,043 (+15.6%), from €13,091 to €15,134
- Financial income +€700
up €700 (+280%), from €250 to €950
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 | €148,343 | €165,614 | +€17,270 | +11.6% |
| Fixed assets | 21/28 | €45,710 | €33,516 | -€12,194 | -26.7% |
| Tangible fixed assets | 22/27 | €45,710 | €33,516 | -€12,194 | -26.7% |
| Plant, machinery and equipment | 23 | €1,933 | €1,326 | -€608 | -31.4% |
| Furniture and vehicles | 24 | €43,777 | €32,190 | -€11,587 | -26.5% |
| Current assets | 29/58 | €102,633 | €132,098 | +€29,465 | +28.7% |
| Amounts receivable within one year | 40/41 | €41,237 | €58,318 | +€17,081 | +41.4% |
| Trade receivables | 40 | €21,213 | €18,309 | -€2,904 | -13.7% |
| Other amounts receivable | 41 | €20,024 | €40,010 | +€19,985 | +99.8% |
| Cash at bank and in hand | 54/58 | €58,802 | €71,125 | +€12,323 | +21.0% |
| Deferred charges and accrued income | 490/1 | €2,594 | €2,654 | +€61 | +2.3% |
| Total equity and liabilities | 10/49 | €148,343 | €165,614 | +€17,270 | +11.6% |
| Equity | 10/15 | €89,033 | €122,799 | +€33,766 | +37.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €79,033 | €112,799 | +€33,766 | +42.7% |
| Distributable reserves | 133 | €79,033 | €112,799 | +€33,766 | +42.7% |
| Amounts payable | 17/49 | €59,310 | €42,814 | -€16,496 | -27.8% |
| Amounts payable after more than one year | 17 | €29,652 | €18,978 | -€10,674 | -36.0% |
| Financial debts | 170/4 | €29,652 | €18,978 | -€10,674 | -36.0% |
| Amounts payable within one year | 42/48 | €29,658 | €23,836 | -€5,822 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €10,170 | €10,674 | +€504 | +5.0% |
| Trade debts | 44 | €230 | €424 | +€194 | +84.3% |
| Suppliers | 440/4 | €230 | €424 | +€194 | +84.3% |
| Taxes, remuneration and social security | 45 | €19,258 | €12,739 | -€6,520 | -33.9% |
| Taxes | 450/3 | €19,258 | €12,739 | -€6,520 | -33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,990 | €13,124 | +€135 | +1.0% |
| Other operating charges | 640/8 | €772 | €789 | +€17 | +2.3% |
| Gross operating margin | 9900 | €59,862 | €63,794 | +€3,932 | +6.6% |
| Operating profit (loss) | 9901 | €46,100 | €49,880 | +€3,780 | +8.2% |
| Financial income | 75/76B | €250 | €950 | +€700 | +280% |
| Recurring financial income | 75 | €250 | €950 | +€700 | +280% |
| Financial charges | 65/66B | €2,344 | €1,930 | -€414 | -17.7% |
| Recurring financial charges | 65 | €2,344 | €1,930 | -€414 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €44,006 | €48,900 | +€4,894 | +11.1% |
| Income taxes | 67/77 | €13,091 | €15,134 | +€2,043 | +15.6% |
| Profit (loss) for the period | 9904 | €30,915 | €33,766 | +€2,851 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,915 | €33,766 | +€2,851 | +9.2% |
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 20 October 2026 via checked.be.