JConsulting RH: 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.
JConsulting RH
Largest movements
- Cash +€19,077
up €19,077 (+337%), from €5,656 to €24,733
mainly Receivables within one year (+€15,075) and Net result for the year (+€3,251)
- Receivables within one year -€15,075
down €15,075 (-53.6%), from €28,113 to €13,038
of which Trade receivables: -€19,041
- Deferred charges and accrued income -€772
no longer reported in 2025 (was €772)
- Profit (loss) carried forward +€3,251
up €3,251 (+14.2%), from €22,854 to €26,106
- Gross operating margin -€22,402
down €22,402 (-69.9%), from €32,070 to €9,669
- Taxes -€4,760
down €4,760 (-71.8%), from €6,628 to €1,869
- Depreciation +€1,206
up €1,206 (+297%), from €405 to €1,611
- Financial charges +€457
up €457 (+25.8%), from €1,772 to €2,229
- Other operating charges +€397
up €397 (+96.7%), from €411 to €808
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 | €38,535 | €41,575 | +€3,040 | +7.9% |
| Formation expenses | 20 | €768 | €586 | -€181 | -23.6% |
| Fixed assets | 21/28 | €3,227 | €3,218 | -€9 | -0.3% |
| Tangible fixed assets | 22/27 | €3,227 | €3,218 | -€9 | -0.3% |
| Furniture and vehicles | 24 | €3,227 | €2,063 | -€1,165 | -36.1% |
| Other tangible fixed assets | 26 | - | €1,155 | +€1,155 | |
| Current assets | 29/58 | €34,541 | €37,771 | +€3,230 | +9.4% |
| Amounts receivable within one year | 40/41 | €28,113 | €13,038 | -€15,075 | -53.6% |
| Trade receivables | 40 | €26,741 | €7,700 | -€19,041 | -71.2% |
| Other amounts receivable | 41 | €1,372 | €5,338 | +€3,966 | +289% |
| Cash at bank and in hand | 54/58 | €5,656 | €24,733 | +€19,077 | +337% |
| Deferred charges and accrued income | 490/1 | €772 | - | -€772 | |
| Total equity and liabilities | 10/49 | €38,535 | €41,575 | +€3,040 | +7.9% |
| Equity | 10/15 | €25,354 | €28,606 | +€3,251 | +12.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,854 | €26,106 | +€3,251 | +14.2% |
| Amounts payable | 17/49 | €13,181 | €12,969 | -€212 | -1.6% |
| Amounts payable within one year | 42/48 | €13,181 | €12,969 | -€212 | -1.6% |
| Trade debts | 44 | €1,153 | €1,201 | +€48 | +4.2% |
| Suppliers | 440/4 | €1,153 | €1,201 | +€48 | +4.2% |
| Taxes, remuneration and social security | 45 | €11,719 | €11,768 | +€49 | +0.4% |
| Taxes | 450/3 | €11,719 | €11,768 | +€49 | +0.4% |
| Other amounts payable | 47/48 | €309 | - | -€309 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €405 | €1,611 | +€1,206 | +297% |
| Other operating charges | 640/8 | €411 | €808 | +€397 | +96.7% |
| Gross operating margin | 9900 | €32,070 | €9,669 | -€22,402 | -69.9% |
| Operating profit (loss) | 9901 | €31,254 | €7,250 | -€24,005 | -76.8% |
| Financial income | 75/76B | - | €99 | +€99 | |
| Recurring financial income | 75 | - | €99 | +€99 | |
| Financial charges | 65/66B | €1,772 | €2,229 | +€457 | +25.8% |
| Recurring financial charges | 65 | €1,772 | €2,229 | +€457 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €29,483 | €5,120 | -€24,363 | -82.6% |
| Income taxes | 67/77 | €6,628 | €1,869 | -€4,760 | -71.8% |
| Profit (loss) for the period | 9904 | €22,854 | €3,251 | -€19,603 | -85.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,854 | €3,251 | -€19,603 | -85.8% |
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 19 October 2026 via checked.be.