JCU 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.
JCU CONSULTING
Largest movements
- Tangible fixed assets +€84,797
up €84,797 (+141%), from €60,330 to €145,127
of which Furniture and vehicles: +€85,229
- Cash -€24,115
down €24,115 (-34.4%), from €70,175 to €46,060
mainly Investment in fixed assets (net) (-€119,783) and Other debts (-€23,136)
- Deferred charges and accrued income -€4,065
down €4,065 (-33.3%), from €12,207 to €8,143
- Debts after one year +€48,548
up €48,548 (+97.1%), from €50,000 to €98,548
of which Other amounts payable: +€48,548
- Other debts -€23,136
down €23,136 (-76.0%), from €30,438 to €7,302
- Reserves +€23,026
up €23,026 (+24.3%), from €94,947 to €117,972
of which Distributable reserves: +€23,026
- Current portion of long-term debt +€15,335
up €15,335, from €0 to €15,335
- Trade debts -€3,211
down €3,211 (-55.1%), from €5,823 to €2,612
- Depreciation +€24,351
up €24,351 (+229%), from €10,635 to €34,986
- Staff costs +€19,405
up €19,405 (+99.8%), from €19,447 to €38,853
- Gross operating margin +€7,176
up €7,176 (+6.0%), from €119,167 to €126,342
- Taxes -€5,978
down €5,978 (-28.4%), from €21,017 to €15,039
- Other operating charges +€2,388
up €2,388 (+39.0%), from €6,122 to €8,511
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 | €228,936 | €287,655 | +€58,719 | +25.6% |
| Fixed assets | 21/28 | €60,330 | €145,127 | +€84,797 | +141% |
| Tangible fixed assets | 22/27 | €60,330 | €145,127 | +€84,797 | +141% |
| Plant, machinery and equipment | 23 | €1,550 | €1,118 | -€432 | -27.9% |
| Furniture and vehicles | 24 | €58,780 | €144,009 | +€85,229 | +145% |
| Current assets | 29/58 | €168,606 | €142,528 | -€26,078 | -15.5% |
| Stocks and contracts in progress | 3 | €22,559 | €22,559 | = | 0.0% |
| Stocks | 30/36 | €22,559 | €22,559 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €63,665 | €65,767 | +€2,102 | +3.3% |
| Trade receivables | 40 | €63,665 | €60,863 | -€2,802 | -4.4% |
| Other amounts receivable | 41 | €0 | €4,903 | +€4,903 | |
| Cash at bank and in hand | 54/58 | €70,175 | €46,060 | -€24,115 | -34.4% |
| Deferred charges and accrued income | 490/1 | €12,207 | €8,143 | -€4,065 | -33.3% |
| Total equity and liabilities | 10/49 | €228,936 | €287,655 | +€58,719 | +25.6% |
| Equity | 10/15 | €113,547 | €136,572 | +€23,026 | +20.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €94,947 | €117,972 | +€23,026 | +24.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €94,947 | €117,972 | +€23,026 | +24.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €115,389 | €151,083 | +€35,694 | +30.9% |
| Amounts payable after more than one year | 17 | €50,000 | €98,548 | +€48,548 | +97.1% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €50,000 | €98,548 | +€48,548 | +97.1% |
| Amounts payable within one year | 42/48 | €64,755 | €51,013 | -€13,742 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | €15,335 | +€15,335 | |
| Trade debts | 44 | €5,823 | €2,612 | -€3,211 | -55.1% |
| Suppliers | 440/4 | €5,823 | €2,612 | -€3,211 | -55.1% |
| Taxes, remuneration and social security | 45 | €28,494 | €25,765 | -€2,729 | -9.6% |
| Taxes | 450/3 | €25,919 | €20,486 | -€5,432 | -21.0% |
| Remuneration and social security | 454/9 | €2,575 | €5,279 | +€2,703 | +105% |
| Other amounts payable | 47/48 | €30,438 | €7,302 | -€23,136 | -76.0% |
| Accrued charges and deferred income | 492/3 | €634 | €1,521 | +€887 | +140% |
| Remuneration, social security and pensions | 62 | €19,447 | €38,853 | +€19,405 | +99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,635 | €34,986 | +€24,351 | +229% |
| Other operating charges | 640/8 | €6,122 | €8,511 | +€2,388 | +39.0% |
| Gross operating margin | 9900 | €119,167 | €126,342 | +€7,176 | +6.0% |
| Operating profit (loss) | 9901 | €82,962 | €43,993 | -€38,969 | -47.0% |
| Financial income | 75/76B | €0 | €462 | +€462 | +4,620,300% |
| Recurring financial income | 75 | €0 | €462 | +€462 | +4,620,300% |
| Financial charges | 65/66B | €4,863 | €5,390 | +€527 | +10.8% |
| Recurring financial charges | 65 | €4,863 | €5,390 | +€527 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €78,098 | €39,065 | -€39,034 | -50.0% |
| Income taxes | 67/77 | €21,017 | €15,039 | -€5,978 | -28.4% |
| Profit (loss) for the period | 9904 | €57,081 | €24,026 | -€33,056 | -57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €57,081 | €24,026 | -€33,056 | -57.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.