JC & G CONSULTANCY: 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 & G CONSULTANCY
Largest movements
- Receivables within one year +€21,328
up €21,328 (+190%), from €11,247 to €32,575
of which Other amounts receivable: +€19,614
- Current investments -€8,295
down €8,295 (-11.4%), from €72,500 to €64,205
- Cash -€7,625
down €7,625 (-84.9%), from €8,978 to €1,353
mainly Receivables within one year (-€21,328) and Contributions, distributions and other (-€17,634)
- Tangible fixed assets -€5,166
down €5,166 (-12.0%), from €43,174 to €38,009
- Receivables after one year -€1,839
no longer reported in 2025 (was €1,839)
- Reserves -€13,134
down €13,134 (-36.4%), from €36,088 to €22,953
of which Distributable reserves: -€13,134
- Profit (loss) carried forward +€12,456
up €12,456 (+44.7%), from -€27,887 to -€15,431
- Other debts +€9,352
up €9,352 (+3,603%), from €260 to €9,611
- Tax, wage and social debts -€6,516
down €6,516 (-64.3%), from €10,140 to €3,625
- Debts after one year -€4,961
down €4,961 (-6.4%), from €77,737 to €72,776
- Gross operating margin -€6,711
down €6,711 (-15.8%), from €42,559 to €35,848
- Other operating charges -€2,973
no longer reported in 2025 (was €2,973)
- Write-downs +€2,950
new in 2025: €2,950
- Taxes +€865
up €865 (+12.8%), from €6,751 to €7,617
- Financial charges -€759
down €759 (-17.6%), from €4,308 to €3,549
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 | €138,887 | €136,141 | -€2,746 | -2.0% |
| Fixed assets | 21/28 | €43,174 | €38,009 | -€5,166 | -12.0% |
| Tangible fixed assets | 22/27 | €43,174 | €38,009 | -€5,166 | -12.0% |
| Furniture and vehicles | 24 | €43,174 | €38,009 | -€5,166 | -12.0% |
| Current assets | 29/58 | €95,713 | €98,132 | +€2,419 | +2.5% |
| Amounts receivable after more than one year | 29 | €1,839 | - | -€1,839 | |
| Other amounts receivable | 291 | €1,839 | - | -€1,839 | |
| Amounts receivable within one year | 40/41 | €11,247 | €32,575 | +€21,328 | +190% |
| Trade receivables | 40 | €9,498 | €11,212 | +€1,714 | +18.0% |
| Other amounts receivable | 41 | €1,749 | €21,363 | +€19,614 | +1,122% |
| Current investments | 50/53 | €72,500 | €64,205 | -€8,295 | -11.4% |
| Cash at bank and in hand | 54/58 | €8,978 | €1,353 | -€7,625 | -84.9% |
| Deferred charges and accrued income | 490/1 | €1,150 | - | -€1,150 | |
| Total equity and liabilities | 10/49 | €138,887 | €136,141 | -€2,746 | -2.0% |
| Equity | 10/15 | €41,700 | €41,022 | -€678 | -1.6% |
| Contributions | 10/11 | €33,500 | €33,500 | = | 0.0% |
| Reserves | 13 | €36,088 | €22,953 | -€13,134 | -36.4% |
| Tax-exempt reserves | 132 | €22,953 | €22,953 | = | 0.0% |
| Distributable reserves | 133 | €13,134 | - | -€13,134 | |
| Profit (loss) carried forward | 14 | -€27,887 | -€15,431 | +€12,456 | +44.7% |
| Amounts payable | 17/49 | €97,187 | €95,119 | -€2,068 | -2.1% |
| Amounts payable after more than one year | 17 | €77,737 | €72,776 | -€4,961 | -6.4% |
| Financial debts | 170/4 | €77,737 | €72,776 | -€4,961 | -6.4% |
| Amounts payable within one year | 42/48 | €19,450 | €22,343 | +€2,893 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €4,748 | €4,961 | +€213 | +4.5% |
| Financial debts | 43 | €4,302 | €4,146 | -€156 | -3.6% |
| Credit institutions | 430/8 | €4,302 | €4,146 | -€156 | -3.6% |
| Taxes, remuneration and social security | 45 | €10,140 | €3,625 | -€6,516 | -64.3% |
| Taxes | 450/3 | €10,140 | €3,625 | -€6,516 | -64.3% |
| Other amounts payable | 47/48 | €260 | €9,611 | +€9,352 | +3,603% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,929 | €5,166 | +€236 | +4.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,950 | +€2,950 | |
| Other operating charges | 640/8 | €2,973 | - | -€2,973 | |
| Non-recurring operating charges | 66A | €78 | - | -€78 | |
| Gross operating margin | 9900 | €42,559 | €35,848 | -€6,711 | -15.8% |
| Operating profit (loss) | 9901 | €34,579 | €27,733 | -€6,847 | -19.8% |
| Financial income | 75/76B | €61 | €389 | +€329 | +542% |
| Recurring financial income | 75 | €61 | €389 | +€329 | +542% |
| Financial charges | 65/66B | €4,308 | €3,549 | -€759 | -17.6% |
| Recurring financial charges | 65 | €4,308 | €3,549 | -€759 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €30,332 | €24,573 | -€5,759 | -19.0% |
| Income taxes | 67/77 | €6,751 | €7,617 | +€865 | +12.8% |
| Profit (loss) for the period | 9904 | €23,580 | €16,956 | -€6,624 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,580 | €16,956 | -€6,624 | -28.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.