JAYCO 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.
JAYCO CONSULTING
Largest movements
- Current investments +€185,413
new in 2025: €185,413
- Receivables within one year -€82,480
down €82,480 (-98.0%), from €84,136 to €1,656
of which Trade receivables: -€57,925
- Cash +€30,417
up €30,417 (+245.0%), from €12,417 to €42,834
mainly Net result for the year (+€96,489) and Receivables within one year (+€82,480)
- Reserves +€96,000
up €96,000 (+192.0%), from €50,000 to €146,000
- Trade debts +€21,599
up €21,599 (+108.0%), from €20,000 to €41,599
- Tax, wage and social debts +€14,465
up €14,465 (+61.9%), from €23,354 to €37,819
- Gross operating margin +€56,310
up €56,310 (+76.2%), from €73,867 to €130,177
- Taxes +€11,320
up €11,320 (+48.5%), from €23,354 to €34,674
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 | €99,106 | €231,812 | +€132,705 | +133.9% |
| Fixed assets | 21/28 | €2,553 | €1,909 | -€644 | -25.2% |
| Tangible fixed assets | 22/27 | €2,553 | €1,909 | -€644 | -25.2% |
| Furniture and vehicles | 24 | €2,553 | €1,909 | -€644 | -25.2% |
| Current assets | 29/58 | €96,553 | €229,903 | +€133,350 | +138.1% |
| Amounts receivable within one year | 40/41 | €84,136 | €1,656 | -€82,480 | -98.0% |
| Trade receivables | 40 | €57,925 | - | -€57,925 | |
| Other amounts receivable | 41 | €26,211 | €1,656 | -€24,555 | -93.7% |
| Current investments | 50/53 | - | €185,413 | +€185,413 | |
| Cash at bank and in hand | 54/58 | €12,417 | €42,834 | +€30,417 | +245.0% |
| Total equity and liabilities | 10/49 | €99,106 | €231,812 | +€132,705 | +133.9% |
| Equity | 10/15 | €55,752 | €152,241 | +€96,489 | +173.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €146,000 | +€96,000 | +192.0% |
| Distributable reserves | 133 | €50,000 | €146,000 | +€96,000 | +192.0% |
| Profit (loss) carried forward | 14 | €752 | €1,241 | +€489 | +65.0% |
| Amounts payable | 17/49 | €43,354 | €79,571 | +€36,217 | +83.5% |
| Amounts payable within one year | 42/48 | €43,354 | €79,418 | +€36,064 | +83.2% |
| Trade debts | 44 | €20,000 | €41,599 | +€21,599 | +108.0% |
| Suppliers | 440/4 | €20,000 | €41,599 | +€21,599 | +108.0% |
| Taxes, remuneration and social security | 45 | €23,354 | €37,819 | +€14,465 | +61.9% |
| Taxes | 450/3 | €23,354 | €37,819 | +€14,465 | +61.9% |
| Accrued charges and deferred income | 492/3 | - | €153 | +€153 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25 | €644 | +€620 | +2506.9% |
| Other operating charges | 640/8 | €273 | €62 | -€211 | -77.3% |
| Gross operating margin | 9900 | €73,867 | €130,177 | +€56,310 | +76.2% |
| Operating profit (loss) | 9901 | €73,569 | €129,470 | +€55,901 | +76.0% |
| Financial income | 75/76B | €537 | €1,723 | +€1,186 | +220.7% |
| Recurring financial income | 75 | €537 | €1,723 | +€1,186 | +220.7% |
| Financial charges | 65/66B | - | €30 | +€30 | |
| Recurring financial charges | 65 | - | €30 | +€30 | |
| Profit (loss) for the period before taxes | 9903 | €74,106 | €131,163 | +€57,057 | +77.0% |
| Income taxes | 67/77 | €23,354 | €34,674 | +€11,320 | +48.5% |
| Profit (loss) for the period | 9904 | €50,752 | €96,489 | +€45,737 | +90.1% |
| Profit (loss) for the period to be appropriated | 9905 | €50,752 | €96,489 | +€45,737 | +90.1% |
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 11 October 2026 via checked.be.