JCY CONSULTANCY: 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.
JCY CONSULTANCY
Largest movements
- Cash -€17,052
down €17,052 (-16.6%), from €102,613 to €85,560
mainly Other debts (-€10,224) and Receivables within one year (-€8,071)
- Receivables within one year +€8,071
up €8,071 (+61.4%), from €13,138 to €21,208
of which Trade receivables: +€17,216
- Deferred charges and accrued income -€2,423
down €2,423 (-61.8%), from €3,923 to €1,500
- Other debts -€10,224
down €10,224 (-26.6%), from €38,382 to €28,158
- Trade debts -€2,691
down €2,691 (-72.7%), from €3,700 to €1,009
- Profit (loss) carried forward -€1,291
down €1,291 (-2.2%), from €58,319 to €57,028
- Gross operating margin -€151,459
down €151,459 (-93.9%), from €161,381 to €9,923
- Taxes -€35,928
down €35,928 (-90.2%), from €39,839 to €3,912
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 | €123,752 | €111,199 | -€12,553 | -10.1% |
| Fixed assets | 21/28 | €4,079 | €2,931 | -€1,148 | -28.1% |
| Tangible fixed assets | 22/27 | €4,079 | €2,931 | -€1,148 | -28.1% |
| Land and buildings | 22 | €2,121 | €1,468 | -€653 | -30.8% |
| Plant, machinery and equipment | 23 | €1,958 | €1,463 | -€495 | -25.3% |
| Current assets | 29/58 | €119,673 | €108,268 | -€11,405 | -9.5% |
| Amounts receivable within one year | 40/41 | €13,138 | €21,208 | +€8,071 | +61.4% |
| Trade receivables | 40 | €2,904 | €20,120 | +€17,216 | +593% |
| Other amounts receivable | 41 | €10,234 | €1,088 | -€9,145 | -89.4% |
| Cash at bank and in hand | 54/58 | €102,613 | €85,560 | -€17,052 | -16.6% |
| Deferred charges and accrued income | 490/1 | €3,923 | €1,500 | -€2,423 | -61.8% |
| Total equity and liabilities | 10/49 | €123,752 | €111,199 | -€12,553 | -10.1% |
| Equity | 10/15 | €76,919 | €75,628 | -€1,291 | -1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,319 | €57,028 | -€1,291 | -2.2% |
| Amounts payable | 17/49 | €46,833 | €35,572 | -€11,261 | -24.0% |
| Amounts payable within one year | 42/48 | €44,884 | €32,833 | -€12,051 | -26.8% |
| Trade debts | 44 | €3,700 | €1,009 | -€2,691 | -72.7% |
| Suppliers | 440/4 | €3,700 | €1,009 | -€2,691 | -72.7% |
| Taxes, remuneration and social security | 45 | €2,802 | €3,666 | +€864 | +30.8% |
| Taxes | 450/3 | €2,802 | €3,666 | +€864 | +30.8% |
| Other amounts payable | 47/48 | €38,382 | €28,158 | -€10,224 | -26.6% |
| Accrued charges and deferred income | 492/3 | €1,949 | €2,739 | +€790 | +40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,728 | €1,148 | -€580 | -33.6% |
| Other operating charges | 640/8 | €2,140 | €3,227 | +€1,087 | +50.8% |
| Gross operating margin | 9900 | €161,381 | €9,923 | -€151,459 | -93.9% |
| Operating profit (loss) | 9901 | €157,514 | €5,548 | -€151,965 | -96.5% |
| Financial income | 75/76B | €1,606 | - | -€1,606 | |
| Recurring financial income | 75 | €374 | - | -€374 | |
| Non-recurring financial income | 76B | €1,232 | - | -€1,232 | |
| Financial charges | 65/66B | €2,138 | €2,928 | +€790 | +36.9% |
| Recurring financial charges | 65 | €2,138 | €2,928 | +€790 | +36.9% |
| Profit (loss) for the period before taxes | 9903 | €156,982 | €2,620 | -€154,361 | -98.3% |
| Income taxes | 67/77 | €39,839 | €3,912 | -€35,928 | -90.2% |
| Profit (loss) for the period | 9904 | €117,143 | -€1,291 | -€118,434 | |
| Profit (loss) for the period to be appropriated | 9905 | €117,143 | -€1,291 | -€118,434 |
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 15 October 2026 via checked.be.