JCS CONSULT: what changed
Two fiscal 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.
JCS CONSULT
Largest movements
- Cash -€14,338
down €14,338 (-51.0%), from €28,093 to €13,756
mainly Contributions, distributions and other (-€48,152) and Debts after one year (-€11,455)
- Receivables within one year -€6,524
down €6,524 (-94.1%), from €6,929 to €406
of which Other amounts receivable: -€6,929
- Debts after one year -€11,455
down €11,455 (-15.3%), from €74,926 to €63,470
- Profit (loss) carried forward -€9,251
down €9,251 (-18.5%), from €50,013 to €40,762
- Gross operating margin +€25,205
up €25,205 (+71.4%), from €35,277 to €60,482
- Taxes +€6,903
up €6,903 (+82.5%), from €8,363 to €15,266
- Financial charges +€1,948
up €1,948 (+85.0%), from €2,291 to €4,239
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,728 | €125,224 | -€20,504 | -14.1% |
| Fixed assets | 21/28 | €110,548 | €110,895 | +€347 | +0.3% |
| Tangible fixed assets | 22/27 | €3,048 | €3,395 | +€347 | +11.4% |
| Furniture and vehicles | 24 | €3,048 | €3,395 | +€347 | +11.4% |
| Financial fixed assets | 28 | €107,500 | €107,500 | = | 0.0% |
| Current assets | 29/58 | €35,181 | €14,329 | -€20,851 | -59.3% |
| Amounts receivable within one year | 40/41 | €6,929 | €406 | -€6,524 | -94.1% |
| Trade receivables | 40 | - | €406 | +€406 | |
| Other amounts receivable | 41 | €6,929 | €0 | -€6,929 | -100.0% |
| Cash at bank and in hand | 54/58 | €28,093 | €13,756 | -€14,338 | -51.0% |
| Deferred charges and accrued income | 490/1 | €158 | €168 | +€10 | +6.3% |
| Total equity and liabilities | 10/49 | €145,728 | €125,224 | -€20,504 | -14.1% |
| Equity | 10/15 | €53,013 | €43,762 | -€9,251 | -17.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,013 | €40,762 | -€9,251 | -18.5% |
| Amounts payable | 17/49 | €92,715 | €81,462 | -€11,253 | -12.1% |
| Amounts payable after more than one year | 17 | €74,926 | €63,470 | -€11,455 | -15.3% |
| Financial debts | 170/4 | €74,926 | €63,470 | -€11,455 | -15.3% |
| Amounts payable within one year | 42/48 | €17,789 | €17,992 | +€203 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €12,478 | €11,455 | -€1,022 | -8.2% |
| Trade debts | 44 | €2,948 | €4,119 | +€1,171 | +39.7% |
| Suppliers | 440/4 | €2,948 | €4,119 | +€1,171 | +39.7% |
| Taxes, remuneration and social security | 45 | €2,363 | €2,383 | +€19 | +0.8% |
| Taxes | 450/3 | €2,363 | €2,383 | +€19 | +0.8% |
| Other amounts payable | 47/48 | - | €34 | +€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,198 | €1,299 | +€100 | +8.4% |
| Other operating charges | 640/8 | €737 | €778 | +€41 | +5.6% |
| Gross operating margin | 9900 | €35,277 | €60,482 | +€25,205 | +71.4% |
| Operating profit (loss) | 9901 | €33,342 | €58,406 | +€25,064 | +75.2% |
| Financial income | 75/76B | €248 | €0 | -€248 | -100.0% |
| Recurring financial income | 75 | €248 | €0 | -€248 | -100.0% |
| Financial charges | 65/66B | €2,291 | €4,239 | +€1,948 | +85.0% |
| Recurring financial charges | 65 | €2,291 | €4,239 | +€1,948 | +85.0% |
| Profit (loss) for the period before taxes | 9903 | €31,299 | €54,167 | +€22,868 | +73.1% |
| Income taxes | 67/77 | €8,363 | €15,266 | +€6,903 | +82.5% |
| Profit (loss) for the period | 9904 | €22,935 | €38,900 | +€15,965 | +69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,935 | €38,900 | +€15,965 | +69.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.