JConsult: 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.
JConsult
Largest movements
- Cash -€58,262
down €58,262 (-36.4%), from €160,273 to €102,011
mainly Contributions, distributions and other (-€205,882) and Investment in fixed assets (net) (-€9,397)
- Tangible fixed assets +€4,474
up €4,474 (+29.8%), from €15,031 to €19,505
of which Other tangible fixed assets: +€6,149
- Receivables within one year +€3,432
up €3,432 (+15.8%), from €21,775 to €25,206
of which Other amounts receivable: +€5,700
- Reserves -€141,205
down €141,205 (-84.1%), from €167,989 to €26,784
- Other debts +€88,177
up €88,177 (+150678.0%), from €59 to €88,235
- Tax, wage and social debts +€4,617
up €4,617 (+26.0%), from €17,791 to €22,408
of which Taxes: +€4,617
- Gross operating margin +€5,243
up €5,243 (+6.1%), from €85,824 to €91,068
- Taxes +€1,541
up €1,541 (+9.5%), from €16,214 to €17,755
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 | €207,856 | €158,063 | -€49,793 | -24.0% |
| Fixed assets | 21/28 | €15,031 | €19,505 | +€4,474 | +29.8% |
| Tangible fixed assets | 22/27 | €15,031 | €19,505 | +€4,474 | +29.8% |
| Plant, machinery and equipment | 23 | €223 | - | -€223 | |
| Furniture and vehicles | 24 | €7,200 | €5,748 | -€1,452 | -20.2% |
| Other tangible fixed assets | 26 | €7,608 | €13,757 | +€6,149 | +80.8% |
| Current assets | 29/58 | €192,825 | €138,558 | -€54,267 | -28.1% |
| Amounts receivable within one year | 40/41 | €21,775 | €25,206 | +€3,432 | +15.8% |
| Trade receivables | 40 | €17,963 | €15,695 | -€2,268 | -12.6% |
| Other amounts receivable | 41 | €3,811 | €9,511 | +€5,700 | +149.5% |
| Cash at bank and in hand | 54/58 | €160,273 | €102,011 | -€58,262 | -36.4% |
| Deferred charges and accrued income | 490/1 | €10,777 | €11,341 | +€564 | +5.2% |
| Total equity and liabilities | 10/49 | €207,856 | €158,063 | -€49,793 | -24.0% |
| Equity | 10/15 | €186,589 | €45,384 | -€141,205 | -75.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €167,989 | €26,784 | -€141,205 | -84.1% |
| Distributable reserves | 133 | €167,989 | €26,784 | -€141,205 | -84.1% |
| Amounts payable | 17/49 | €21,267 | €112,679 | +€91,412 | +429.8% |
| Amounts payable within one year | 42/48 | €20,999 | €112,489 | +€91,490 | +435.7% |
| Trade debts | 44 | €3,149 | €1,845 | -€1,304 | -41.4% |
| Suppliers | 440/4 | €3,149 | €1,845 | -€1,304 | -41.4% |
| Taxes, remuneration and social security | 45 | €17,791 | €22,408 | +€4,617 | +26.0% |
| Taxes | 450/3 | €15,291 | €19,908 | +€4,617 | +30.2% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €59 | €88,235 | +€88,177 | +150678.0% |
| Accrued charges and deferred income | 492/3 | €268 | €190 | -€78 | -29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,727 | €4,923 | +€197 | +4.2% |
| Other operating charges | 640/8 | €1,869 | €1,068 | -€801 | -42.9% |
| Gross operating margin | 9900 | €85,824 | €91,068 | +€5,243 | +6.1% |
| Operating profit (loss) | 9901 | €79,229 | €85,077 | +€5,848 | +7.4% |
| Financial income | 75/76B | - | €230 | +€230 | |
| Recurring financial income | 75 | - | €230 | +€230 | |
| Non-recurring financial income | 76B | - | €230 | +€230 | |
| Financial charges | 65/66B | €3,203 | €2,874 | -€329 | -10.3% |
| Recurring financial charges | 65 | €3,203 | €2,874 | -€329 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €76,026 | €82,433 | +€6,406 | +8.4% |
| Income taxes | 67/77 | €16,214 | €17,755 | +€1,541 | +9.5% |
| Profit (loss) for the period | 9904 | €59,812 | €64,678 | +€4,866 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €59,812 | €64,678 | +€4,866 | +8.1% |
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 12 October 2026 via checked.be.