JCO 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.
JCO Consulting
Largest movements
- Receivables within one year -€42,105
down €42,105 (-68.7%), from €61,251 to €19,146
- Deferred charges and accrued income +€7,278
up €7,278 (+372%), from €1,958 to €9,236
- Tangible fixed assets -€6,633
down €6,633 (-14.8%), from €44,808 to €38,175
of which Furniture and vehicles: -€5,091
- Cash +€4,339
up €4,339 (+3.1%), from €139,721 to €144,059
mainly Receivables within one year (+€42,105) and Net result for the year (+€30,684)
- Trade debts -€37,567
down €37,567 (-81.1%), from €46,350 to €8,783
- Profit (loss) carried forward -€19,316
down €19,316 (-13.7%), from €140,650 to €121,333
- Tax, wage and social debts +€11,986
up €11,986 (+35.6%), from €33,712 to €45,697
- Other debts +€4,819
up €4,819 (+128%), from €3,759 to €8,578
- Accrued charges and deferred income +€2,957
up €2,957 (+105%), from €2,808 to €5,765
- Gross operating margin -€6,354
down €6,354 (-11.6%), from €54,744 to €48,390
- Taxes -€5,694
down €5,694 (-36.6%), from €15,566 to €9,872
- Depreciation -€3,847
down €3,847 (-49.1%), from €7,829 to €3,982
- Other operating charges -€1,189
down €1,189 (-27.0%), from €4,407 to €3,218
- Financial charges -€898
down €898 (-58.6%), from €1,531 to €633
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 | €247,738 | €210,617 | -€37,121 | -15.0% |
| Fixed assets | 21/28 | €44,808 | €38,175 | -€6,633 | -14.8% |
| Tangible fixed assets | 22/27 | €44,808 | €38,175 | -€6,633 | -14.8% |
| Plant, machinery and equipment | 23 | €7,167 | €5,625 | -€1,542 | -21.5% |
| Furniture and vehicles | 24 | €20,041 | €14,950 | -€5,091 | -25.4% |
| Other tangible fixed assets | 26 | €17,600 | €17,600 | = | 0.0% |
| Current assets | 29/58 | €202,930 | €172,441 | -€30,489 | -15.0% |
| Amounts receivable within one year | 40/41 | €61,251 | €19,146 | -€42,105 | -68.7% |
| Trade receivables | 40 | €61,251 | €19,146 | -€42,105 | -68.7% |
| Cash at bank and in hand | 54/58 | €139,721 | €144,059 | +€4,339 | +3.1% |
| Deferred charges and accrued income | 490/1 | €1,958 | €9,236 | +€7,278 | +372% |
| Total equity and liabilities | 10/49 | €247,738 | €210,617 | -€37,121 | -15.0% |
| Equity | 10/15 | €161,110 | €141,793 | -€19,316 | -12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,650 | €121,333 | -€19,316 | -13.7% |
| Amounts payable | 17/49 | €86,628 | €68,823 | -€17,805 | -20.6% |
| Amounts payable within one year | 42/48 | €83,821 | €63,058 | -€20,762 | -24.8% |
| Trade debts | 44 | €46,350 | €8,783 | -€37,567 | -81.1% |
| Suppliers | 440/4 | €46,350 | €8,783 | -€37,567 | -81.1% |
| Taxes, remuneration and social security | 45 | €33,712 | €45,697 | +€11,986 | +35.6% |
| Taxes | 450/3 | €33,712 | €45,697 | +€11,986 | +35.6% |
| Other amounts payable | 47/48 | €3,759 | €8,578 | +€4,819 | +128% |
| Accrued charges and deferred income | 492/3 | €2,808 | €5,765 | +€2,957 | +105% |
| Non-recurring operating income | 76A | - | €18,590 | +€18,590 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,829 | €3,982 | -€3,847 | -49.1% |
| Other operating charges | 640/8 | €4,407 | €3,218 | -€1,189 | -27.0% |
| Non-recurring operating charges | 66A | €1,182 | - | -€1,182 | |
| Gross operating margin | 9900 | €54,744 | €48,390 | -€6,354 | -11.6% |
| Operating profit (loss) | 9901 | €41,326 | €41,189 | -€137 | -0.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,531 | €633 | -€898 | -58.6% |
| Recurring financial charges | 65 | €1,531 | €633 | -€898 | -58.6% |
| Profit (loss) for the period before taxes | 9903 | €39,795 | €40,556 | +€761 | +1.9% |
| Income taxes | 67/77 | €15,566 | €9,872 | -€5,694 | -36.6% |
| Profit (loss) for the period | 9904 | €24,229 | €30,684 | +€6,455 | +26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,229 | €30,684 | +€6,455 | +26.6% |
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 23 October 2026 via checked.be.