JCS CONSEIL ET GESTION: what changed
JCS CONSEIL ET GESTION
Largest movements
- Cash +€190,745
up €190,745 (+113%), from €169,449 to €360,194
mainly Net result for the year (+€130,390) and Investment in fixed assets (net) (+€109,054)
- Tangible fixed assets -€112,879
down €112,879 (-85.0%), from €132,854 to €19,975
- Receivables within one year +€19,713
up €19,713 (+19.1%), from €103,360 to €123,073
- Profit (loss) carried forward +€130,390
up €130,390 (+49.3%), from €264,620 to €395,010
- Tax, wage and social debts -€15,881
down €15,881 (-20.7%), from €76,878 to €60,997
- Current portion of long-term debt -€12,301
down €12,301 (-91.5%), from €13,449 to €1,148
- Gross operating margin -€206,117
down €206,117 (-62.6%), from €329,505 to €123,389
- Taxes -€84,030
down €84,030, from €76,878 to -€7,152
- Financial charges -€10,728
down €10,728 (-85.3%), from €12,583 to €1,855
- Depreciation -€6,977
down €6,977 (-64.6%), from €10,802 to €3,825
- Financial income +€3,923
up €3,923 (+116%), from €3,373 to €7,297
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €405,663 | €506,723 | +€101,060 | +24.9% |
| Fixed assets | 21/28 | €132,854 | €19,975 | -€112,879 | -85.0% |
| Tangible fixed assets | 22/27 | €132,854 | €19,975 | -€112,879 | -85.0% |
| Land and buildings | 22 | €132,854 | €19,975 | -€112,879 | -85.0% |
| Current assets | 29/58 | €272,809 | €486,748 | +€213,939 | +78.4% |
| Amounts receivable within one year | 40/41 | €103,360 | €123,073 | +€19,713 | +19.1% |
| Other amounts receivable | 41 | €103,360 | €123,073 | +€19,713 | +19.1% |
| Cash at bank and in hand | 54/58 | €169,449 | €360,194 | +€190,745 | +113% |
| Deferred charges and accrued income | 490/1 | - | €3,481 | +€3,481 | |
| Total equity and liabilities | 10/49 | €405,663 | €506,723 | +€101,060 | +24.9% |
| Equity | 10/15 | €286,620 | €417,010 | +€130,390 | +45.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €264,620 | €395,010 | +€130,390 | +49.3% |
| Amounts payable | 17/49 | €119,043 | €89,713 | -€29,330 | -24.6% |
| Amounts payable after more than one year | 17 | €27,585 | €26,437 | -€1,148 | -4.2% |
| Financial debts | 170/4 | €27,585 | €26,437 | -€1,148 | -4.2% |
| Amounts payable within one year | 42/48 | €91,459 | €63,277 | -€28,182 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | €13,449 | €1,148 | -€12,301 | -91.5% |
| Taxes, remuneration and social security | 45 | €76,878 | €60,997 | -€15,881 | -20.7% |
| Taxes | 450/3 | €76,878 | €60,997 | -€15,881 | -20.7% |
| Other amounts payable | 47/48 | €1,132 | €1,132 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,802 | €3,825 | -€6,977 | -64.6% |
| Other operating charges | 640/8 | €1,981 | €1,768 | -€213 | -10.8% |
| Gross operating margin | 9900 | €329,505 | €123,389 | -€206,117 | -62.6% |
| Operating profit (loss) | 9901 | €316,722 | €117,796 | -€198,926 | -62.8% |
| Financial income | 75/76B | €3,373 | €7,297 | +€3,923 | +116% |
| Recurring financial income | 75 | €3,373 | €7,297 | +€3,923 | +116% |
| Financial charges | 65/66B | €12,583 | €1,855 | -€10,728 | -85.3% |
| Recurring financial charges | 65 | €12,583 | €1,855 | -€10,728 | -85.3% |
| Profit (loss) for the period before taxes | 9903 | €307,512 | €123,237 | -€184,275 | -59.9% |
| Income taxes | 67/77 | €76,878 | -€7,152 | -€84,030 | |
| Profit (loss) for the period | 9904 | €230,634 | €130,390 | -€100,244 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €230,634 | €130,390 | -€100,244 | -43.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.