JCS 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.
JCS CONSULTING
Largest movements
- Cash +€6,840
up €6,840 (+194%), from €3,528 to €10,368
mainly Net result for the year (+€14,887) and Depreciation (+€491)
- Tangible fixed assets +€4,130
new in 2025: €4,130
of which Furniture and vehicles: +€2,601
- Receivables within one year +€3,524
up €3,524 (+20.0%), from €17,614 to €21,138
of which Trade receivables: +€3,403
- Profit (loss) carried forward +€14,887
up €14,887, from -€12,152 to €2,735
- Other debts -€722
down €722 (-2.9%), from €25,202 to €24,480
- Trade debts +€376
up €376 (+222%), from €169 to €545
- Gross operating margin +€9,486
up €9,486 (+155%), from €6,115 to €15,600
- Depreciation +€491
new in 2025: €491
- Financial charges -€312
down €312 (-59.9%), from €520 to €208
- Other operating charges -€187
down €187 (-93.1%), from €200 to €14
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 | €21,279 | €35,819 | +€14,541 | +68.3% |
| Fixed assets | 21/28 | - | €4,130 | +€4,130 | |
| Tangible fixed assets | 22/27 | - | €4,130 | +€4,130 | |
| Plant, machinery and equipment | 23 | - | €1,529 | +€1,529 | |
| Furniture and vehicles | 24 | - | €2,601 | +€2,601 | |
| Current assets | 29/58 | €21,279 | €31,689 | +€10,411 | +48.9% |
| Amounts receivable within one year | 40/41 | €17,614 | €21,138 | +€3,524 | +20.0% |
| Trade receivables | 40 | €17,553 | €20,956 | +€3,403 | +19.4% |
| Other amounts receivable | 41 | €61 | €182 | +€121 | +200% |
| Cash at bank and in hand | 54/58 | €3,528 | €10,368 | +€6,840 | +194% |
| Deferred charges and accrued income | 490/1 | €137 | €184 | +€47 | +34.4% |
| Total equity and liabilities | 10/49 | €21,279 | €35,819 | +€14,541 | +68.3% |
| Equity | 10/15 | -€4,092 | €10,795 | +€14,887 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,152 | €2,735 | +€14,887 | |
| Amounts payable | 17/49 | €25,371 | €25,025 | -€346 | -1.4% |
| Amounts payable within one year | 42/48 | €25,371 | €25,025 | -€346 | -1.4% |
| Trade debts | 44 | €169 | €545 | +€376 | +222% |
| Suppliers | 440/4 | €169 | €545 | +€376 | +222% |
| Other amounts payable | 47/48 | €25,202 | €24,480 | -€722 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €491 | +€491 | |
| Other operating charges | 640/8 | €200 | €14 | -€187 | -93.1% |
| Gross operating margin | 9900 | €6,115 | €15,600 | +€9,486 | +155% |
| Operating profit (loss) | 9901 | €5,914 | €15,095 | +€9,181 | +155% |
| Financial charges | 65/66B | €520 | €208 | -€312 | -59.9% |
| Recurring financial charges | 65 | €520 | €208 | -€312 | -59.9% |
| Profit (loss) for the period before taxes | 9903 | €5,394 | €14,887 | +€9,493 | +176% |
| Profit (loss) for the period | 9904 | €5,394 | €14,887 | +€9,493 | +176% |
| Profit (loss) for the period to be appropriated | 9905 | €5,394 | €14,887 | +€9,493 | +176% |
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 24 October 2026 via checked.be.