JCC-Consult: 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.
JCC-Consult
Largest movements
- Tangible fixed assets +€36,676
up €36,676 (+404.0%), from €9,079 to €45,755
of which Furniture and vehicles: +€37,326
- Cash +€36,262
up €36,262 (+29.6%), from €122,653 to €158,914
mainly Net result for the year (+€62,802) and Debts after one year (+€15,985)
- Reserves +€45,000
up €45,000 (+45.0%), from €100,000 to €145,000
- Debts after one year +€15,985
new in 2025: €15,985
- Tax, wage and social debts +€9,641
up €9,641 (+12.1%), from €79,453 to €89,094
of which Taxes: +€5,462
- Current portion of long-term debt +€4,787
new in 2025: €4,787
- Gross operating margin -€49,912
down €49,912 (-33.8%), from €147,766 to €97,855
- Taxes -€16,036
down €16,036 (-41.2%), from €38,948 to €22,912
- Depreciation +€10,871
up €10,871 (+1085.9%), from €1,001 to €11,872
- Financial income +€2,095
up €2,095 (+452.9%), from €463 to €2,557
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
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 | €282,495 | €358,643 | +€76,148 | +27.0% |
| Fixed assets | 21/28 | €9,079 | €45,755 | +€36,676 | +404.0% |
| Tangible fixed assets | 22/27 | €9,079 | €45,755 | +€36,676 | +404.0% |
| Plant, machinery and equipment | 23 | €3,211 | €2,561 | -€650 | -20.2% |
| Furniture and vehicles | 24 | €5,868 | €43,194 | +€37,326 | +636.1% |
| Current assets | 29/58 | €273,417 | €312,888 | +€39,472 | +14.4% |
| Amounts receivable within one year | 40/41 | €150,487 | €153,694 | +€3,207 | +2.1% |
| Trade receivables | 40 | €122,402 | €120,167 | -€2,236 | -1.8% |
| Other amounts receivable | 41 | €28,084 | €33,527 | +€5,442 | +19.4% |
| Cash at bank and in hand | 54/58 | €122,653 | €158,914 | +€36,262 | +29.6% |
| Deferred charges and accrued income | 490/1 | €277 | €281 | +€3 | +1.2% |
| Total equity and liabilities | 10/49 | €282,495 | €358,643 | +€76,148 | +27.0% |
| Equity | 10/15 | €184,885 | €229,885 | +€45,000 | +24.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €145,000 | +€45,000 | +45.0% |
| Distributable reserves | 133 | €100,000 | €145,000 | +€45,000 | +45.0% |
| Profit (loss) carried forward | 14 | €79,885 | €79,885 | = | 0.0% |
| Amounts payable | 17/49 | €97,610 | €128,758 | +€31,148 | +31.9% |
| Amounts payable after more than one year | 17 | - | €15,985 | +€15,985 | |
| Financial debts | 170/4 | - | €15,985 | +€15,985 | |
| Amounts payable within one year | 42/48 | €97,610 | €112,773 | +€15,163 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | - | €4,787 | +€4,787 | |
| Trade debts | 44 | €1,436 | €1,090 | -€346 | -24.1% |
| Suppliers | 440/4 | €1,436 | €1,090 | -€346 | -24.1% |
| Taxes, remuneration and social security | 45 | €79,453 | €89,094 | +€9,641 | +12.1% |
| Taxes | 450/3 | €79,453 | €84,914 | +€5,462 | +6.9% |
| Remuneration and social security | 454/9 | - | €4,179 | +€4,179 | |
| Other amounts payable | 47/48 | €16,722 | €17,802 | +€1,081 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,001 | €11,872 | +€10,871 | +1085.9% |
| Other operating charges | 640/8 | €1,121 | €1,423 | +€302 | +27.0% |
| Gross operating margin | 9900 | €147,766 | €97,855 | -€49,912 | -33.8% |
| Operating profit (loss) | 9901 | €145,645 | €84,559 | -€61,085 | -41.9% |
| Financial income | 75/76B | €463 | €2,557 | +€2,095 | +452.9% |
| Recurring financial income | 75 | €463 | €2,557 | +€2,095 | +452.9% |
| Financial charges | 65/66B | €689 | €1,402 | +€714 | +103.6% |
| Recurring financial charges | 65 | €689 | €1,402 | +€714 | +103.6% |
| Profit (loss) for the period before taxes | 9903 | €145,418 | €85,714 | -€59,704 | -41.1% |
| Income taxes | 67/77 | €38,948 | €22,912 | -€16,036 | -41.2% |
| Profit (loss) for the period | 9904 | €106,470 | €62,802 | -€43,668 | -41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €106,470 | €62,802 | -€43,668 | -41.0% |
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 9 October 2026 via checked.be.