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 +€55,577
up €55,577 (+435%), from €12,765 to €68,342
mainly Net result for the year (+€63,236) and Trade debts (+€39,683)
- Tangible fixed assets +€18,511
up €18,511 (+67.2%), from €27,555 to €46,066
of which Furniture and vehicles: +€22,425
- Receivables within one year -€3,403
down €3,403 (-2.7%), from €127,799 to €124,396
of which Other amounts receivable: -€33,134
- Deferred charges and accrued income -€2,919
down €2,919 (-84.7%), from €3,448 to €529
- Trade debts +€39,683
up €39,683 (+246%), from €16,133 to €55,816
- Reserves +€26,236
up €26,236 (+23.2%), from €113,201 to €139,437
of which Distributable reserves: +€26,236
- Tax, wage and social debts +€4,371
up €4,371 (+18.6%), from €23,470 to €27,841
of which Remuneration and social security: +€4,283
- Debts after one year -€3,595
down €3,595 (-77.7%), from €4,627 to €1,032
- Gross operating margin +€87,820
up €87,820 (+74.4%), from €118,054 to €205,874
- Staff costs +€57,911
up €57,911 (+99.3%), from €58,307 to €116,219
- Taxes +€6,835
up €6,835 (+54.0%), from €12,661 to €19,496
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 | €171,566 | €239,332 | +€67,766 | +39.5% |
| Fixed assets | 21/28 | €27,555 | €46,066 | +€18,511 | +67.2% |
| Tangible fixed assets | 22/27 | €27,555 | €46,066 | +€18,511 | +67.2% |
| Land and buildings | 22 | €19,257 | €16,549 | -€2,708 | -14.1% |
| Plant, machinery and equipment | 23 | €2,650 | €1,445 | -€1,205 | -45.5% |
| Furniture and vehicles | 24 | €5,647 | €28,072 | +€22,425 | +397% |
| Current assets | 29/58 | €144,011 | €193,267 | +€49,255 | +34.2% |
| Amounts receivable within one year | 40/41 | €127,799 | €124,396 | -€3,403 | -2.7% |
| Trade receivables | 40 | €61,748 | €91,479 | +€29,731 | +48.1% |
| Other amounts receivable | 41 | €66,051 | €32,916 | -€33,134 | -50.2% |
| Cash at bank and in hand | 54/58 | €12,765 | €68,342 | +€55,577 | +435% |
| Deferred charges and accrued income | 490/1 | €3,448 | €529 | -€2,919 | -84.7% |
| Total equity and liabilities | 10/49 | €171,566 | €239,332 | +€67,766 | +39.5% |
| Equity | 10/15 | €116,201 | €142,437 | +€26,236 | +22.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €113,201 | €139,437 | +€26,236 | +23.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €113,201 | €139,437 | +€26,236 | +23.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €55,365 | €96,896 | +€41,531 | +75.0% |
| Amounts payable after more than one year | 17 | €4,627 | €1,032 | -€3,595 | -77.7% |
| Financial debts | 170/4 | €4,627 | €1,032 | -€3,595 | -77.7% |
| Amounts payable within one year | 42/48 | €50,288 | €95,863 | +€45,576 | +90.6% |
| Current portion of amounts payable after more than one year | 42 | €3,640 | €3,595 | -€45 | -1.2% |
| Financial debts | 43 | €6,485 | €6,003 | -€482 | -7.4% |
| Credit institutions | 430/8 | €3,385 | €5,760 | +€2,375 | +70.2% |
| Other loans | 439 | €3,100 | €243 | -€2,856 | -92.2% |
| Trade debts | 44 | €16,133 | €55,816 | +€39,683 | +246% |
| Suppliers | 440/4 | €16,133 | €55,816 | +€39,683 | +246% |
| Taxes, remuneration and social security | 45 | €23,470 | €27,841 | +€4,371 | +18.6% |
| Taxes | 450/3 | €14,716 | €14,804 | +€88 | +0.6% |
| Remuneration and social security | 454/9 | €8,754 | €13,037 | +€4,283 | +48.9% |
| Other amounts payable | 47/48 | €560 | €2,608 | +€2,048 | +366% |
| Accrued charges and deferred income | 492/3 | €450 | €0 | -€450 | -100% |
| Remuneration, social security and pensions | 62 | €58,307 | €116,219 | +€57,911 | +99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,121 | €6,134 | +€1,013 | +19.8% |
| Other operating charges | 640/8 | €846 | €1,504 | +€658 | +77.8% |
| Gross operating margin | 9900 | €118,054 | €205,874 | +€87,820 | +74.4% |
| Operating profit (loss) | 9901 | €53,780 | €82,018 | +€28,238 | +52.5% |
| Financial income | 75/76B | €1,732 | €1,556 | -€177 | -10.2% |
| Recurring financial income | 75 | €1,732 | €1,556 | -€177 | -10.2% |
| Financial charges | 65/66B | €1,541 | €841 | -€700 | -45.4% |
| Recurring financial charges | 65 | €1,541 | €841 | -€700 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | €53,971 | €82,732 | +€28,761 | +53.3% |
| Income taxes | 67/77 | €12,661 | €19,496 | +€6,835 | +54.0% |
| Profit (loss) for the period | 9904 | €41,310 | €63,236 | +€21,926 | +53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,310 | €63,236 | +€21,926 | +53.1% |
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 28 October 2026 via checked.be.