JCconsult: 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.
JCconsult
Largest movements
- Tangible fixed assets -€17,130
down €17,130 (-30.8%), from €55,656 to €38,526
of which Plant, machinery and equipment: -€10,431
- Deferred charges and accrued income +€7,177
up €7,177 (+2218.4%), from €324 to €7,500
- Cash -€4,061
down €4,061 (-22.6%), from €17,968 to €13,907
mainly Other debts (-€17,494) and Tax, wage and social debts (-€7,937)
- Receivables within one year -€2,345
down €2,345 (-15.8%), from €14,845 to €12,500
of which Trade receivables: -€6,465
- Other debts -€17,494
down €17,494 (-27.6%), from €63,349 to €45,855
- Trade debts +€8,127
up €8,127 (+731.4%), from €1,111 to €9,238
of which Bills of exchange payable: +€9,075
- Tax, wage and social debts -€7,937
down €7,937 (-69.0%), from €11,507 to €3,570
- Profit (loss) carried forward +€945
up €945 (+45.5%), from €2,075 to €3,020
- Gross operating margin -€12,919
down €12,919 (-37.7%), from €34,224 to €21,305
- Depreciation +€1,952
up €1,952 (+12.9%), from €15,178 to €17,130
- Taxes -€1,589
down €1,589 (-61.1%), from €2,603 to €1,014
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 | €88,793 | €72,433 | -€16,360 | -18.4% |
| Fixed assets | 21/28 | €55,656 | €38,526 | -€17,130 | -30.8% |
| Tangible fixed assets | 22/27 | €55,656 | €38,526 | -€17,130 | -30.8% |
| Plant, machinery and equipment | 23 | €43,618 | €33,187 | -€10,431 | -23.9% |
| Furniture and vehicles | 24 | €6,796 | €4,359 | -€2,437 | -35.9% |
| Leasing and similar rights | 25 | €5,243 | €981 | -€4,262 | -81.3% |
| Current assets | 29/58 | €33,136 | €33,907 | +€770 | +2.3% |
| Amounts receivable within one year | 40/41 | €14,845 | €12,500 | -€2,345 | -15.8% |
| Trade receivables | 40 | €13,965 | €7,500 | -€6,465 | -46.3% |
| Other amounts receivable | 41 | €880 | €5,000 | +€4,120 | +468.2% |
| Cash at bank and in hand | 54/58 | €17,968 | €13,907 | -€4,061 | -22.6% |
| Deferred charges and accrued income | 490/1 | €324 | €7,500 | +€7,177 | +2218.4% |
| Total equity and liabilities | 10/49 | €88,793 | €72,433 | -€16,360 | -18.4% |
| Equity | 10/15 | €12,825 | €13,770 | +€945 | +7.4% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Capital | 10 | €250 | €250 | = | 0.0% |
| Issued capital | 100 | €250 | €250 | = | 0.0% |
| Reserves | 13 | €10,500 | €10,500 | = | 0.0% |
| Distributable reserves | 133 | €10,500 | €10,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,075 | €3,020 | +€945 | +45.5% |
| Amounts payable | 17/49 | €75,968 | €58,663 | -€17,305 | -22.8% |
| Amounts payable within one year | 42/48 | €75,968 | €58,663 | -€17,305 | -22.8% |
| Trade debts | 44 | €1,111 | €9,238 | +€8,127 | +731.4% |
| Suppliers | 440/4 | €1,111 | €163 | -€948 | -85.3% |
| Bills of exchange payable | 441 | - | €9,075 | +€9,075 | |
| Taxes, remuneration and social security | 45 | €11,507 | €3,570 | -€7,937 | -69.0% |
| Taxes | 450/3 | €11,507 | €3,570 | -€7,937 | -69.0% |
| Other amounts payable | 47/48 | €63,349 | €45,855 | -€17,494 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,178 | €17,130 | +€1,952 | +12.9% |
| Other operating charges | 640/8 | €637 | €663 | +€26 | +4.1% |
| Gross operating margin | 9900 | €34,224 | €21,305 | -€12,919 | -37.7% |
| Operating profit (loss) | 9901 | €18,409 | €3,513 | -€14,897 | -80.9% |
| Financial charges | 65/66B | €1,831 | €1,554 | -€277 | -15.1% |
| Recurring financial charges | 65 | €1,831 | €1,554 | -€277 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €16,578 | €1,959 | -€14,619 | -88.2% |
| Income taxes | 67/77 | €2,603 | €1,014 | -€1,589 | -61.1% |
| Profit (loss) for the period | 9904 | €13,975 | €945 | -€13,030 | -93.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,975 | €945 | -€13,030 | -93.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.