Jaycees 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.
Jaycees Consulting
Largest movements
- Cash +€16,494
up €16,494 (+324.6%), from €5,082 to €21,576
mainly Net result for the year (+€23,473) and Depreciation (+€1,309)
- Receivables within one year +€3,521
up €3,521 (+23.3%), from €15,086 to €18,606
of which Other amounts receivable: +€3,521
- Tangible fixed assets +€2,463
up €2,463 (+51.9%), from €4,742 to €7,206
of which Furniture and vehicles: +€2,866
- Deferred charges and accrued income +€658
up €658 (+194.3%), from €339 to €996
- Reserves +€23,473
up €23,473 (+159.4%), from €14,729 to €38,202
- Tax, wage and social debts -€626
down €626 (-16.7%), from €3,752 to €3,126
- Gross operating margin +€14,570
up €14,570 (+75.8%), from €19,234 to €33,804
- Taxes +€4,579
up €4,579 (+117.4%), from €3,900 to €8,479
- Depreciation +€1,165
up €1,165 (+811.2%), from €144 to €1,309
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.
Cash bridge derived
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 | €25,248 | €48,384 | +€23,136 | +91.6% |
| Fixed assets | 21/28 | €4,742 | €7,206 | +€2,463 | +51.9% |
| Tangible fixed assets | 22/27 | €4,742 | €7,206 | +€2,463 | +51.9% |
| Plant, machinery and equipment | 23 | €2,594 | €2,192 | -€402 | -15.5% |
| Furniture and vehicles | 24 | €2,148 | €5,014 | +€2,866 | +133.4% |
| Current assets | 29/58 | €20,506 | €41,179 | +€20,673 | +100.8% |
| Amounts receivable within one year | 40/41 | €15,086 | €18,606 | +€3,521 | +23.3% |
| Trade receivables | 40 | €15,086 | €15,086 | = | 0.0% |
| Other amounts receivable | 41 | - | €3,521 | +€3,521 | |
| Cash at bank and in hand | 54/58 | €5,082 | €21,576 | +€16,494 | +324.6% |
| Deferred charges and accrued income | 490/1 | €339 | €996 | +€658 | +194.3% |
| Total equity and liabilities | 10/49 | €25,248 | €48,384 | +€23,136 | +91.6% |
| Equity | 10/15 | €19,729 | €43,202 | +€23,473 | +119.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,729 | €38,202 | +€23,473 | +159.4% |
| Distributable reserves | 133 | €14,729 | €38,202 | +€23,473 | +159.4% |
| Amounts payable | 17/49 | €5,519 | €5,182 | -€337 | -6.1% |
| Amounts payable within one year | 42/48 | €4,924 | €4,950 | +€26 | +0.5% |
| Trade debts | 44 | €1,172 | €1,550 | +€378 | +32.3% |
| Suppliers | 440/4 | €1,172 | €1,550 | +€378 | +32.3% |
| Taxes, remuneration and social security | 45 | €3,752 | €3,126 | -€626 | -16.7% |
| Taxes | 450/3 | €3,752 | €3,126 | -€626 | -16.7% |
| Other amounts payable | 47/48 | - | €274 | +€274 | |
| Accrued charges and deferred income | 492/3 | €595 | €232 | -€363 | -61.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €144 | €1,309 | +€1,165 | +811.2% |
| Other operating charges | 640/8 | €387 | €480 | +€92 | +23.8% |
| Gross operating margin | 9900 | €19,234 | €33,804 | +€14,570 | +75.8% |
| Operating profit (loss) | 9901 | €18,703 | €32,015 | +€13,313 | +71.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €74 | €64 | -€10 | -13.8% |
| Recurring financial charges | 65 | €74 | €64 | -€10 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €18,629 | €31,952 | +€13,323 | +71.5% |
| Income taxes | 67/77 | €3,900 | €8,479 | +€4,579 | +117.4% |
| Profit (loss) for the period | 9904 | €14,729 | €23,473 | +€8,744 | +59.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,729 | €23,473 | +€8,744 | +59.4% |
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 10 October 2026 via checked.be.