JC Consulting: what changed
Two fiscal 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 -€24,301
down €24,301 (-37.6%), from €64,609 to €40,307
of which Land and buildings: -€22,543
- Receivables within one year -€4,163
down €4,163 (-22.0%), from €18,948 to €14,786
of which Trade receivables: -€5,940
- Stocks and contracts -€1,500
down €1,500 (-3.3%), from €45,765 to €44,265
- Debts after one year -€61,466
down €61,466 (-65.3%), from €94,075 to €32,609
- Profit (loss) carried forward -€55,542
down €55,542 (-32.8%), from -€169,490 to -€225,032
- Short-term financial debts +€47,559
up €47,559 (+466.6%), from €10,192 to €57,752
- Current portion of long-term debt +€28,380
up €28,380 (+33.4%), from €84,976 to €113,356
- Other debts +€26,767
up €26,767 (+36.5%), from €73,321 to €100,088
- Other operating charges +€1,147
up €1,147 (+98.2%), from €1,169 to €2,316
- Gross operating margin -€567
down €567 (-3.2%), from -€17,648 to -€18,214
- Depreciation -€397
down €397 (-1.6%), from €24,394 to €23,997
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,322 | €99,358 | -€29,964 | -23.2% |
| Fixed assets | 21/28 | €64,609 | €40,307 | -€24,301 | -37.6% |
| Tangible fixed assets | 22/27 | €64,609 | €40,307 | -€24,301 | -37.6% |
| Land and buildings | 22 | €61,849 | €39,306 | -€22,543 | -36.4% |
| Plant, machinery and equipment | 23 | €2,626 | €912 | -€1,714 | -65.3% |
| Furniture and vehicles | 24 | €133 | €89 | -€44 | -33.3% |
| Current assets | 29/58 | €64,713 | €59,051 | -€5,663 | -8.8% |
| Stocks and contracts in progress | 3 | €45,765 | €44,265 | -€1,500 | -3.3% |
| Stocks | 30/36 | €45,765 | €44,265 | -€1,500 | -3.3% |
| Amounts receivable within one year | 40/41 | €18,948 | €14,786 | -€4,163 | -22.0% |
| Trade receivables | 40 | €18,770 | €12,830 | -€5,940 | -31.6% |
| Other amounts receivable | 41 | €179 | €1,956 | +€1,777 | +993.3% |
| Total equity and liabilities | 10/49 | €129,322 | €99,358 | -€29,964 | -23.2% |
| Equity | 10/15 | -€150,890 | -€206,432 | -€55,542 | -36.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€169,490 | -€225,032 | -€55,542 | -32.8% |
| Amounts payable | 17/49 | €280,212 | €305,790 | +€25,578 | +9.1% |
| Amounts payable after more than one year | 17 | €94,075 | €32,609 | -€61,466 | -65.3% |
| Financial debts | 170/4 | €94,075 | €32,609 | -€61,466 | -65.3% |
| Amounts payable within one year | 42/48 | €186,138 | €273,181 | +€87,044 | +46.8% |
| Current portion of amounts payable after more than one year | 42 | €84,976 | €113,356 | +€28,380 | +33.4% |
| Financial debts | 43 | €10,192 | €57,752 | +€47,559 | +466.6% |
| Credit institutions | 430/8 | €10,192 | €57,752 | +€47,559 | +466.6% |
| Trade debts | 44 | €1,846 | €1,986 | +€139 | +7.5% |
| Suppliers | 440/4 | €1,846 | €1,986 | +€139 | +7.5% |
| Taxes, remuneration and social security | 45 | €15,802 | - | -€15,802 | |
| Taxes | 450/3 | €2,632 | - | -€2,632 | |
| Remuneration and social security | 454/9 | €13,170 | - | -€13,170 | |
| Other amounts payable | 47/48 | €73,321 | €100,088 | +€26,767 | +36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,394 | €23,997 | -€397 | -1.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | +€0 | |
| Other operating charges | 640/8 | €1,169 | €2,316 | +€1,147 | +98.2% |
| Gross operating margin | 9900 | -€17,648 | -€18,214 | -€567 | -3.2% |
| Operating profit (loss) | 9901 | -€43,210 | -€44,528 | -€1,317 | -3.0% |
| Financial income | 75/76B | €73 | - | -€73 | |
| Recurring financial income | 75 | €73 | - | -€73 | |
| Financial charges | 65/66B | €10,994 | €11,015 | +€21 | +0.2% |
| Recurring financial charges | 65 | €10,994 | €11,015 | +€21 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€54,131 | -€55,542 | -€1,411 | -2.6% |
| Profit (loss) for the period | 9904 | -€54,131 | -€55,542 | -€1,411 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,131 | -€55,542 | -€1,411 | -2.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.