JCL 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.
JCL CONSULTING
Largest movements
- Current investments +€74,358
up €74,358 (+48.9%), from €151,992 to €226,351
- Cash -€26,553
down €26,553 (-27.5%), from €96,605 to €70,052
mainly Current investments (-€74,358) and Receivables within one year (-€14,102)
- Tangible fixed assets -€14,482
down €14,482 (-80.1%), from €18,090 to €3,608
- Receivables within one year +€14,102
up €14,102 (+490%), from €2,877 to €16,979
of which Trade receivables: +€14,102
- Reserves +€44,933
up €44,933 (+18.2%), from €247,066 to €291,999
- Financial income +€9,056
up €9,056 (+367%), from €2,470 to €11,526
- Taxes +€6,439
up €6,439 (+41.9%), from €15,378 to €21,817
- Depreciation -€3,463
down €3,463 (-17.3%), from €19,997 to €16,534
- Gross operating margin +€1,985
up €1,985 (+2.8%), from €70,910 to €72,895
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 | €269,564 | €316,989 | +€47,425 | +17.6% |
| Fixed assets | 21/28 | €18,090 | €3,608 | -€14,482 | -80.1% |
| Tangible fixed assets | 22/27 | €18,090 | €3,608 | -€14,482 | -80.1% |
| Furniture and vehicles | 24 | €18,090 | €3,608 | -€14,482 | -80.1% |
| Current assets | 29/58 | €251,474 | €313,381 | +€61,907 | +24.6% |
| Amounts receivable within one year | 40/41 | €2,877 | €16,979 | +€14,102 | +490% |
| Trade receivables | 40 | €1,144 | €15,246 | +€14,102 | +1,233% |
| Other amounts receivable | 41 | €1,733 | €1,733 | = | 0.0% |
| Current investments | 50/53 | €151,992 | €226,351 | +€74,358 | +48.9% |
| Cash at bank and in hand | 54/58 | €96,605 | €70,052 | -€26,553 | -27.5% |
| Total equity and liabilities | 10/49 | €269,564 | €316,989 | +€47,425 | +17.6% |
| Equity | 10/15 | €253,266 | €298,199 | +€44,933 | +17.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €247,066 | €291,999 | +€44,933 | +18.2% |
| Distributable reserves | 133 | €247,066 | €291,999 | +€44,933 | +18.2% |
| Amounts payable | 17/49 | €16,298 | €18,790 | +€2,492 | +15.3% |
| Amounts payable within one year | 42/48 | €16,298 | €18,790 | +€2,492 | +15.3% |
| Trade debts | 44 | - | €326 | +€326 | |
| Suppliers | 440/4 | - | €326 | +€326 | |
| Taxes, remuneration and social security | 45 | €16,272 | €18,453 | +€2,181 | +13.4% |
| Taxes | 450/3 | €16,272 | €18,453 | +€2,181 | +13.4% |
| Other amounts payable | 47/48 | €26 | €11 | -€15 | -57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,997 | €16,534 | -€3,463 | -17.3% |
| Other operating charges | 640/8 | €808 | €834 | +€26 | +3.3% |
| Gross operating margin | 9900 | €70,910 | €72,895 | +€1,985 | +2.8% |
| Operating profit (loss) | 9901 | €50,105 | €55,527 | +€5,422 | +10.8% |
| Financial income | 75/76B | €2,470 | €11,526 | +€9,056 | +367% |
| Recurring financial income | 75 | €2,470 | €11,526 | +€9,056 | +367% |
| Financial charges | 65/66B | €40 | €304 | +€264 | +666% |
| Recurring financial charges | 65 | €40 | €304 | +€264 | +666% |
| Profit (loss) for the period before taxes | 9903 | €52,535 | €66,749 | +€14,214 | +27.1% |
| Income taxes | 67/77 | €15,378 | €21,817 | +€6,439 | +41.9% |
| Profit (loss) for the period | 9904 | €37,157 | €44,933 | +€7,775 | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,157 | €44,933 | +€7,775 | +20.9% |
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 22 October 2026 via checked.be.