JC 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.
JC CONSULT
Largest movements
- Receivables within one year +€15,268
up €15,268 (+43.9%), from €34,793 to €50,061
of which Other amounts receivable: +€10,063
- Cash -€14,406
down €14,406 (-18.5%), from €77,929 to €63,524
mainly Receivables within one year (-€15,268) and Tax, wage and social debts (-€6,159)
- Receivables after one year -€4,000
down €4,000 (-100.0%), from €4,000 to €0
- Tax, wage and social debts -€6,159
down €6,159 (-40.6%), from €15,160 to €9,001
- Reserves +€2,471
up €2,471 (+2.5%), from €98,384 to €100,854
- Gross operating margin -€29,313
down €29,313 (-82.5%), from €35,534 to €6,221
- Taxes -€8,062
down €8,062 (-79.1%), from €10,188 to €2,126
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 | €122,406 | €119,708 | -€2,697 | -2.2% |
| Fixed assets | 21/28 | €3,504 | €3,875 | +€371 | +10.6% |
| Tangible fixed assets | 22/27 | €1,454 | €1,825 | +€371 | +25.5% |
| Furniture and vehicles | 24 | €204 | €575 | +€371 | +181.4% |
| Other tangible fixed assets | 26 | €1,250 | €1,250 | = | 0.0% |
| Financial fixed assets | 28 | €2,050 | €2,050 | = | 0.0% |
| Current assets | 29/58 | €118,901 | €115,834 | -€3,068 | -2.6% |
| Amounts receivable after more than one year | 29 | €4,000 | €0 | -€4,000 | -100.0% |
| Other amounts receivable | 291 | €4,000 | €0 | -€4,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €34,793 | €50,061 | +€15,268 | +43.9% |
| Trade receivables | 40 | €28,577 | €33,782 | +€5,205 | +18.2% |
| Other amounts receivable | 41 | €6,215 | €16,279 | +€10,063 | +161.9% |
| Cash at bank and in hand | 54/58 | €77,929 | €63,524 | -€14,406 | -18.5% |
| Deferred charges and accrued income | 490/1 | €2,179 | €2,249 | +€69 | +3.2% |
| Total equity and liabilities | 10/49 | €122,406 | €119,708 | -€2,697 | -2.2% |
| Equity | 10/15 | €104,584 | €107,054 | +€2,471 | +2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €98,384 | €100,854 | +€2,471 | +2.5% |
| Distributable reserves | 133 | €98,384 | €100,854 | +€2,471 | +2.5% |
| Amounts payable | 17/49 | €17,822 | €12,654 | -€5,168 | -29.0% |
| Amounts payable within one year | 42/48 | €17,822 | €12,654 | -€5,168 | -29.0% |
| Financial debts | 43 | €70 | €0 | -€70 | -100.0% |
| Credit institutions | 430/8 | €70 | €0 | -€70 | -100.0% |
| Trade debts | 44 | €2,567 | €3,653 | +€1,086 | +42.3% |
| Suppliers | 440/4 | €2,567 | €3,653 | +€1,086 | +42.3% |
| Taxes, remuneration and social security | 45 | €15,160 | €9,001 | -€6,159 | -40.6% |
| Taxes | 450/3 | €15,160 | €9,001 | -€6,159 | -40.6% |
| Other amounts payable | 47/48 | €25 | €0 | -€25 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €172 | €331 | +€159 | +92.3% |
| Other operating charges | 640/8 | €1,284 | €1,335 | +€51 | +4.0% |
| Gross operating margin | 9900 | €35,534 | €6,221 | -€29,313 | -82.5% |
| Operating profit (loss) | 9901 | €34,078 | €4,555 | -€29,523 | -86.6% |
| Financial income | 75/76B | €0 | €272 | +€272 | |
| Recurring financial income | 75 | €0 | €272 | +€272 | |
| Financial charges | 65/66B | €82 | €231 | +€148 | +180.5% |
| Recurring financial charges | 65 | €82 | €231 | +€148 | +180.5% |
| Profit (loss) for the period before taxes | 9903 | €33,995 | €4,596 | -€29,399 | -86.5% |
| Income taxes | 67/77 | €10,188 | €2,126 | -€8,062 | -79.1% |
| Profit (loss) for the period | 9904 | €23,807 | €2,471 | -€21,337 | -89.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,807 | €2,471 | -€21,337 | -89.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.