JCJ 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.
JCJ CONSULTING
Largest movements
- Tangible fixed assets +€661,246
up €661,246 (+1,372%), from €48,185 to €709,431
of which Land and buildings: +€604,352
- Current investments +€150,000
new in 2025: €150,000
- Cash -€58,576
down €58,576 (-40.0%), from €146,418 to €87,842
mainly Investment in fixed assets (net) (-€745,750) and Contributions, distributions and other (-€258,000)
- Debts after one year +€584,278
new in 2025: €584,278
- Other debts +€244,211
up €244,211 (+8,132%), from €3,003 to €247,214
- Reserves -€155,399
down €155,399 (-96.3%), from €161,359 to €5,959
- Tax, wage and social debts +€42,974
up €42,974 (+263%), from €16,363 to €59,337
- Trade debts +€29,335
up €29,335 (+59.3%), from €49,485 to €78,821
- Gross operating margin +€82,524
up €82,524 (+53.5%), from €154,272 to €236,796
- Depreciation +€79,385
up €79,385 (+1,551%), from €5,119 to €84,504
- Financial charges +€17,225
up €17,225 (+1,195%), from €1,442 to €18,667
- Taxes -€2,469
down €2,469 (-7.5%), from €32,730 to €30,260
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 | €236,522 | €999,062 | +€762,540 | +322% |
| Fixed assets | 21/28 | €48,185 | €709,431 | +€661,246 | +1,372% |
| Tangible fixed assets | 22/27 | €48,185 | €709,431 | +€661,246 | +1,372% |
| Land and buildings | 22 | €48,185 | €652,537 | +€604,352 | +1,254% |
| Leasing and similar rights | 25 | - | €56,894 | +€56,894 | |
| Current assets | 29/58 | €188,337 | €289,631 | +€101,294 | +53.8% |
| Stocks and contracts in progress | 3 | €611 | €497 | -€115 | -18.7% |
| Stocks | 30/36 | €611 | €497 | -€115 | -18.7% |
| Amounts receivable within one year | 40/41 | €41,308 | €48,046 | +€6,738 | +16.3% |
| Trade receivables | 40 | €37,364 | €44,681 | +€7,317 | +19.6% |
| Other amounts receivable | 41 | €3,943 | €3,364 | -€579 | -14.7% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €146,418 | €87,842 | -€58,576 | -40.0% |
| Deferred charges and accrued income | 490/1 | - | €3,247 | +€3,247 | |
| Total equity and liabilities | 10/49 | €236,522 | €999,062 | +€762,540 | +322% |
| Equity | 10/15 | €164,359 | €8,959 | -€155,399 | -94.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €161,359 | €5,959 | -€155,399 | -96.3% |
| Distributable reserves | 133 | €161,359 | €5,959 | -€155,399 | -96.3% |
| Amounts payable | 17/49 | €72,164 | €990,103 | +€917,939 | +1,272% |
| Amounts payable after more than one year | 17 | - | €584,278 | +€584,278 | |
| Financial debts | 170/4 | - | €584,278 | +€584,278 | |
| Amounts payable within one year | 42/48 | €68,851 | €403,189 | +€334,338 | +486% |
| Current portion of amounts payable after more than one year | 42 | - | €17,818 | +€17,818 | |
| Trade debts | 44 | €49,485 | €78,821 | +€29,335 | +59.3% |
| Suppliers | 440/4 | €49,485 | €78,821 | +€29,335 | +59.3% |
| Taxes, remuneration and social security | 45 | €16,363 | €59,337 | +€42,974 | +263% |
| Taxes | 450/3 | €16,363 | €59,337 | +€42,974 | +263% |
| Other amounts payable | 47/48 | €3,003 | €247,214 | +€244,211 | +8,132% |
| Accrued charges and deferred income | 492/3 | €3,312 | €2,636 | -€676 | -20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,119 | €84,504 | +€79,385 | +1,551% |
| Other operating charges | 640/8 | €3,550 | €2,986 | -€565 | -15.9% |
| Gross operating margin | 9900 | €154,272 | €236,796 | +€82,524 | +53.5% |
| Operating profit (loss) | 9901 | €145,603 | €149,307 | +€3,704 | +2.5% |
| Financial income | 75/76B | €3,647 | €2,221 | -€1,427 | -39.1% |
| Recurring financial income | 75 | €3,647 | €2,221 | -€1,427 | -39.1% |
| Financial charges | 65/66B | €1,442 | €18,667 | +€17,225 | +1,195% |
| Recurring financial charges | 65 | €1,442 | €18,667 | +€17,225 | +1,195% |
| Profit (loss) for the period before taxes | 9903 | €147,809 | €132,861 | -€14,948 | -10.1% |
| Income taxes | 67/77 | €32,730 | €30,260 | -€2,469 | -7.5% |
| Profit (loss) for the period | 9904 | €115,079 | €102,601 | -€12,478 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €115,079 | €102,601 | -€12,478 | -10.8% |
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 24 October 2026 via checked.be.