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
- Tangible fixed assets +€36,509
up €36,509 (+15.0%), from €243,120 to €279,628
of which Furniture and vehicles: +€45,965
- Receivables within one year +€18,763
up €18,763 (+72.8%), from €25,756 to €44,518
of which Other amounts receivable: +€10,350
- Cash -€12,641
down €12,641 (-35.3%), from €35,854 to €23,212
mainly Investment in fixed assets (net) (-€77,438) and Contributions, distributions and other (-€28,333)
- Deferred charges and accrued income +€4,584
up €4,584 (+417%), from €1,098 to €5,682
- Reserves +€66,310
up €66,310 (+29.4%), from €225,668 to €291,978
of which Distributable reserves: +€66,310
- Debts after one year -€12,918
down €12,918 (-23.1%), from €55,962 to €43,044
- Current portion of long-term debt -€12,798
down €12,798 (-27.2%), from €47,133 to €34,334
- Trade debts +€7,660
up €7,660 (+132%), from €5,815 to €13,476
- Gross operating margin +€47,637
up €47,637 (+30.8%), from €154,808 to €202,445
- Taxes +€14,293
up €14,293 (+53.1%), from €26,927 to €41,220
- Staff costs +€7,858
up €7,858 (+71.5%), from €10,998 to €18,856
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 | €368,452 | €413,986 | +€45,534 | +12.4% |
| Fixed assets | 21/28 | €243,120 | €279,628 | +€36,509 | +15.0% |
| Tangible fixed assets | 22/27 | €243,120 | €279,628 | +€36,509 | +15.0% |
| Land and buildings | 22 | €188,838 | €180,133 | -€8,705 | -4.6% |
| Plant, machinery and equipment | 23 | €1,192 | €441 | -€751 | -63.0% |
| Furniture and vehicles | 24 | €53,090 | €99,055 | +€45,965 | +86.6% |
| Current assets | 29/58 | €125,332 | €134,357 | +€9,025 | +7.2% |
| Amounts receivable within one year | 40/41 | €25,756 | €44,518 | +€18,763 | +72.8% |
| Trade receivables | 40 | €25,664 | €34,077 | +€8,413 | +32.8% |
| Other amounts receivable | 41 | €92 | €10,442 | +€10,350 | +11,303% |
| Current investments | 50/53 | €62,625 | €60,945 | -€1,680 | -2.7% |
| Cash at bank and in hand | 54/58 | €35,854 | €23,212 | -€12,641 | -35.3% |
| Deferred charges and accrued income | 490/1 | €1,098 | €5,682 | +€4,584 | +417% |
| Total equity and liabilities | 10/49 | €368,452 | €413,986 | +€45,534 | +12.4% |
| Equity | 10/15 | €244,316 | €310,626 | +€66,310 | +27.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €225,668 | €291,978 | +€66,310 | +29.4% |
| Tax-exempt reserves | 132 | €10,800 | €10,800 | = | 0.0% |
| Distributable reserves | 133 | €214,868 | €281,178 | +€66,310 | +30.9% |
| Profit (loss) carried forward | 14 | €48 | €48 | = | 0.0% |
| Amounts payable | 17/49 | €124,136 | €103,360 | -€20,776 | -16.7% |
| Amounts payable after more than one year | 17 | €55,962 | €43,044 | -€12,918 | -23.1% |
| Financial debts | 170/4 | €55,962 | €43,044 | -€12,918 | -23.1% |
| Amounts payable within one year | 42/48 | €68,174 | €60,316 | -€7,858 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €47,133 | €34,334 | -€12,798 | -27.2% |
| Financial debts | 43 | €58 | €1,145 | +€1,087 | +1,880% |
| Credit institutions | 430/8 | €58 | €1,145 | +€1,087 | +1,880% |
| Trade debts | 44 | €5,815 | €13,476 | +€7,660 | +132% |
| Suppliers | 440/4 | €5,815 | €13,476 | +€7,660 | +132% |
| Taxes, remuneration and social security | 45 | €12,055 | €8,469 | -€3,586 | -29.7% |
| Taxes | 450/3 | €12,055 | €3,855 | -€8,200 | -68.0% |
| Remuneration and social security | 454/9 | - | €4,614 | +€4,614 | |
| Other amounts payable | 47/48 | €3,113 | €2,892 | -€222 | -7.1% |
| Non-recurring operating income | 76A | €4,107 | €744 | -€3,363 | -81.9% |
| Remuneration, social security and pensions | 62 | €10,998 | €18,856 | +€7,858 | +71.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,870 | €40,929 | +€1,059 | +2.7% |
| Other operating charges | 640/8 | €4,001 | €4,075 | +€75 | +1.9% |
| Non-recurring operating charges | 66A | €545 | €214 | -€330 | -60.7% |
| Gross operating margin | 9900 | €154,808 | €202,445 | +€47,637 | +30.8% |
| Operating profit (loss) | 9901 | €99,395 | €138,371 | +€38,976 | +39.2% |
| Financial income | 75/76B | €254 | €356 | +€103 | +40.4% |
| Recurring financial income | 75 | €254 | €356 | +€103 | +40.4% |
| Financial charges | 65/66B | €4,001 | €2,864 | -€1,137 | -28.4% |
| Recurring financial charges | 65 | €4,001 | €2,864 | -€1,137 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €95,648 | €135,863 | +€40,215 | +42.0% |
| Income taxes | 67/77 | €26,927 | €41,220 | +€14,293 | +53.1% |
| Profit (loss) for the period | 9904 | €68,721 | €94,643 | +€25,922 | +37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €68,721 | €94,643 | +€25,922 | +37.7% |
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.