JCT 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.
JCT CONSULT
Largest movements
- Cash -€149,465
down €149,465 (-86.6%), from €172,587 to €23,121
mainly Other debts (-€183,605) and Receivables within one year (-€9,076)
- Other debts -€183,605
down €183,605 (-22.2%), from €827,510 to €643,905
- Profit (loss) carried forward +€35,656
up €35,656 (+70.3%), from €50,727 to €86,382
- Gross operating margin -€28,503
down €28,503 (-36.6%), from €77,779 to €49,276
- Depreciation -€1,619
down €1,619 (-24.0%), from €6,758 to €5,139
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 | €1,045,953 | €900,425 | -€145,528 | -13.9% |
| Fixed assets | 21/28 | €431,207 | €426,068 | -€5,139 | -1.2% |
| Tangible fixed assets | 22/27 | €431,207 | €426,068 | -€5,139 | -1.2% |
| Land and buildings | 22 | €431,123 | €426,068 | -€5,055 | -1.2% |
| Plant, machinery and equipment | 23 | €84 | - | -€84 | |
| Current assets | 29/58 | €614,747 | €474,357 | -€140,390 | -22.8% |
| Amounts receivable within one year | 40/41 | €242,160 | €251,236 | +€9,076 | +3.7% |
| Trade receivables | 40 | €22,792 | €28,465 | +€5,673 | +24.9% |
| Other amounts receivable | 41 | €219,368 | €222,771 | +€3,403 | +1.6% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €172,587 | €23,121 | -€149,465 | -86.6% |
| Total equity and liabilities | 10/49 | €1,045,953 | €900,425 | -€145,528 | -13.9% |
| Equity | 10/15 | €70,444 | €106,099 | +€35,656 | +50.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,117 | €1,117 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,117 | €1,117 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,117 | €1,117 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,727 | €86,382 | +€35,656 | +70.3% |
| Amounts payable | 17/49 | €975,510 | €794,325 | -€181,184 | -18.6% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €875,510 | €694,325 | -€181,184 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | - | €8,160 | +€8,160 | |
| Trade debts | 44 | €20,061 | €18,597 | -€1,464 | -7.3% |
| Suppliers | 440/4 | €20,061 | €18,597 | -€1,464 | -7.3% |
| Taxes, remuneration and social security | 45 | €27,938 | €23,663 | -€4,275 | -15.3% |
| Taxes | 450/3 | €27,938 | €23,663 | -€4,275 | -15.3% |
| Other amounts payable | 47/48 | €827,510 | €643,905 | -€183,605 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,758 | €5,139 | -€1,619 | -24.0% |
| Other operating charges | 640/8 | €271 | €128 | -€143 | -52.8% |
| Gross operating margin | 9900 | €77,779 | €49,276 | -€28,503 | -36.6% |
| Operating profit (loss) | 9901 | €70,751 | €44,010 | -€26,741 | -37.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €44 | €40 | -€3 | -7.1% |
| Recurring financial charges | 65 | €44 | €40 | -€3 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €70,707 | €43,970 | -€26,737 | -37.8% |
| Income taxes | 67/77 | €8,283 | €8,314 | +€31 | +0.4% |
| Profit (loss) for the period | 9904 | €62,424 | €35,656 | -€26,768 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,424 | €35,656 | -€26,768 | -42.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.