JC 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.
JC CONSULTING
Largest movements
- Cash +€44,981
up €44,981 (+304%), from €14,814 to €59,796
mainly Net result for the year (+€22,879) and Depreciation (+€20,911)
- Tangible fixed assets -€18,982
down €18,982 (-29.8%), from €63,756 to €44,775
of which Furniture and vehicles: -€17,971
- Receivables within one year -€17,283
down €17,283 (-59.6%), from €29,019 to €11,736
of which Other amounts receivable: -€15,000
- Reserves +€22,879
up €22,879 (+136%), from €16,873 to €39,752
- Debts after one year -€10,104
down €10,104 (-51.9%), from €19,453 to €9,348
- Other debts -€8,948
down €8,948 (-68.5%), from €13,066 to €4,118
- Tax, wage and social debts +€5,457
up €5,457 (+90.8%), from €6,007 to €11,463
of which Taxes: +€5,457
- Gross operating margin +€16,284
up €16,284 (+41.4%), from €39,330 to €55,614
- Taxes +€9,317
up €9,317 (+539%), from €1,730 to €11,047
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 | €107,589 | €117,003 | +€9,414 | +8.7% |
| Fixed assets | 21/28 | €63,756 | €44,775 | -€18,982 | -29.8% |
| Tangible fixed assets | 22/27 | €63,756 | €44,775 | -€18,982 | -29.8% |
| Plant, machinery and equipment | 23 | €2,017 | €1,006 | -€1,011 | -50.1% |
| Furniture and vehicles | 24 | €61,739 | €43,768 | -€17,971 | -29.1% |
| Current assets | 29/58 | €43,833 | €72,228 | +€28,395 | +64.8% |
| Amounts receivable within one year | 40/41 | €29,019 | €11,736 | -€17,283 | -59.6% |
| Trade receivables | 40 | €10,748 | €8,465 | -€2,283 | -21.2% |
| Other amounts receivable | 41 | €18,270 | €3,270 | -€15,000 | -82.1% |
| Cash at bank and in hand | 54/58 | €14,814 | €59,796 | +€44,981 | +304% |
| Deferred charges and accrued income | 490/1 | - | €697 | +€697 | |
| Total equity and liabilities | 10/49 | €107,589 | €117,003 | +€9,414 | +8.7% |
| Equity | 10/15 | €58,295 | €81,174 | +€22,879 | +39.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,873 | €39,752 | +€22,879 | +136% |
| Distributable reserves | 133 | €16,873 | €39,752 | +€22,879 | +136% |
| Profit (loss) carried forward | 14 | €35,222 | €35,222 | = | 0.0% |
| Amounts payable | 17/49 | €49,294 | €35,829 | -€13,465 | -27.3% |
| Amounts payable after more than one year | 17 | €19,453 | €9,348 | -€10,104 | -51.9% |
| Financial debts | 170/4 | €19,453 | €9,348 | -€10,104 | -51.9% |
| Amounts payable within one year | 42/48 | €29,842 | €26,480 | -€3,361 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €10,007 | €10,104 | +€97 | +1.0% |
| Trade debts | 44 | €762 | €795 | +€34 | +4.4% |
| Suppliers | 440/4 | €762 | €795 | +€34 | +4.4% |
| Taxes, remuneration and social security | 45 | €6,007 | €11,463 | +€5,457 | +90.8% |
| Taxes | 450/3 | €6,007 | €11,463 | +€5,457 | +90.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €13,066 | €4,118 | -€8,948 | -68.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,124 | €20,911 | -€213 | -1.0% |
| Other operating charges | 640/8 | €387 | €483 | +€96 | +24.7% |
| Non-recurring operating charges | 66A | €608 | €0 | -€608 | -100% |
| Gross operating margin | 9900 | €39,330 | €55,614 | +€16,284 | +41.4% |
| Operating profit (loss) | 9901 | €17,211 | €34,220 | +€17,009 | +98.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €468 | €295 | -€174 | -37.1% |
| Recurring financial charges | 65 | €468 | €295 | -€174 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | €16,742 | €33,926 | +€17,183 | +103% |
| Income taxes | 67/77 | €1,730 | €11,047 | +€9,317 | +539% |
| Profit (loss) for the period | 9904 | €15,013 | €22,879 | +€7,866 | +52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,013 | €22,879 | +€7,866 | +52.4% |
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 18 October 2026 via checked.be.