JCLS 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.
JCLS Consulting
Largest movements
- Current investments +€156,092
new in 2025: €156,092
- Cash -€11,050
down €11,050 (-7.8%), from €141,790 to €130,741
mainly Current investments (-€156,092) and Accrued charges and deferred income (-€2,205)
- Receivables within one year -€9,239
down €9,239 (-29.4%), from €31,372 to €22,133
of which Trade receivables: -€9,089
- Profit (loss) carried forward +€132,493
up €132,493 (+108%), from €122,248 to €254,741
- Tax, wage and social debts +€3,377
up €3,377 (+7.1%), from €47,899 to €51,276
- Gross operating margin +€20,199
up €20,199 (+12.5%), from €160,976 to €181,175
- Financial charges +€6,471
up €6,471 (+250%), from €2,587 to €9,059
- Taxes +€3,512
up €3,512 (+10.1%), from €34,763 to €38,276
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 | €177,636 | €312,797 | +€135,161 | +76.1% |
| Fixed assets | 21/28 | €4,474 | €3,542 | -€931 | -20.8% |
| Tangible fixed assets | 22/27 | €4,184 | €3,252 | -€931 | -22.3% |
| Plant, machinery and equipment | 23 | €1,557 | €1,182 | -€375 | -24.1% |
| Furniture and vehicles | 24 | €2,627 | €2,070 | -€556 | -21.2% |
| Financial fixed assets | 28 | €290 | €290 | = | 0.0% |
| Current assets | 29/58 | €173,162 | €309,255 | +€136,093 | +78.6% |
| Amounts receivable within one year | 40/41 | €31,372 | €22,133 | -€9,239 | -29.4% |
| Trade receivables | 40 | €31,222 | €22,133 | -€9,089 | -29.1% |
| Other amounts receivable | 41 | €150 | €0 | -€150 | -100% |
| Current investments | 50/53 | - | €156,092 | +€156,092 | |
| Cash at bank and in hand | 54/58 | €141,790 | €130,741 | -€11,050 | -7.8% |
| Deferred charges and accrued income | 490/1 | - | €289 | +€289 | |
| Total equity and liabilities | 10/49 | €177,636 | €312,797 | +€135,161 | +76.1% |
| Equity | 10/15 | €127,248 | €259,741 | +€132,493 | +104% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,248 | €254,741 | +€132,493 | +108% |
| Amounts payable | 17/49 | €50,388 | €53,056 | +€2,669 | +5.3% |
| Amounts payable within one year | 42/48 | €48,157 | €53,032 | +€4,874 | +10.1% |
| Trade debts | 44 | €259 | €1,235 | +€977 | +377% |
| Suppliers | 440/4 | €259 | €1,235 | +€977 | +377% |
| Taxes, remuneration and social security | 45 | €47,899 | €51,276 | +€3,377 | +7.1% |
| Taxes | 450/3 | €47,899 | €51,276 | +€3,377 | +7.1% |
| Other amounts payable | 47/48 | - | €521 | +€521 | |
| Accrued charges and deferred income | 492/3 | €2,230 | €25 | -€2,205 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €473 | €931 | +€458 | +96.9% |
| Other operating charges | 640/8 | €941 | €828 | -€113 | -12.0% |
| Gross operating margin | 9900 | €160,976 | €181,175 | +€20,199 | +12.5% |
| Operating profit (loss) | 9901 | €159,562 | €179,415 | +€19,853 | +12.4% |
| Financial income | 75/76B | €37 | €412 | +€375 | +1,013% |
| Recurring financial income | 75 | €37 | €412 | +€375 | +1,013% |
| Financial charges | 65/66B | €2,587 | €9,059 | +€6,471 | +250% |
| Recurring financial charges | 65 | €2,587 | €9,059 | +€6,471 | +250% |
| Profit (loss) for the period before taxes | 9903 | €157,011 | €170,768 | +€13,757 | +8.8% |
| Income taxes | 67/77 | €34,763 | €38,276 | +€3,512 | +10.1% |
| Profit (loss) for the period | 9904 | €122,248 | €132,493 | +€10,245 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €122,248 | €132,493 | +€10,245 | +8.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.