JE 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.
JE Consulting
Largest movements
- Current investments +€35,183
up €35,183 (+1,074%), from €3,276 to €38,459
- Cash +€22,086
up €22,086 (+38.7%), from €57,026 to €79,112
mainly Net result for the year (+€67,147) and Depreciation (+€16,038)
- Tangible fixed assets -€14,956
down €14,956 (-3.1%), from €484,494 to €469,538
of which Land and buildings: -€15,758
- Profit (loss) carried forward +€67,147
up €67,147 (+32.7%), from €205,604 to €272,751
- Debts after one year -€22,881
down €22,881 (-7.4%), from €309,438 to €286,558
- Gross operating margin +€8,288
up €8,288 (+7.7%), from €107,101 to €115,389
- Taxes +€1,830
up €1,830 (+8.9%), from €20,667 to €22,497
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 | €584,577 | €625,399 | +€40,822 | +7.0% |
| Fixed assets | 21/28 | €484,494 | €469,538 | -€14,956 | -3.1% |
| Tangible fixed assets | 22/27 | €484,494 | €469,538 | -€14,956 | -3.1% |
| Land and buildings | 22 | €484,494 | €468,736 | -€15,758 | -3.3% |
| Furniture and vehicles | 24 | - | €802 | +€802 | |
| Current assets | 29/58 | €100,083 | €155,862 | +€55,778 | +55.7% |
| Amounts receivable within one year | 40/41 | €39,534 | €38,043 | -€1,491 | -3.8% |
| Trade receivables | 40 | €36,388 | €36,959 | +€571 | +1.6% |
| Other amounts receivable | 41 | €3,146 | €1,084 | -€2,062 | -65.5% |
| Current investments | 50/53 | €3,276 | €38,459 | +€35,183 | +1,074% |
| Cash at bank and in hand | 54/58 | €57,026 | €79,112 | +€22,086 | +38.7% |
| Deferred charges and accrued income | 490/1 | €247 | €247 | = | 0.0% |
| Total equity and liabilities | 10/49 | €584,577 | €625,399 | +€40,822 | +7.0% |
| Equity | 10/15 | €226,009 | €293,156 | +€67,147 | +29.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €205,604 | €272,751 | +€67,147 | +32.7% |
| Amounts payable | 17/49 | €358,569 | €332,243 | -€26,325 | -7.3% |
| Amounts payable after more than one year | 17 | €309,438 | €286,558 | -€22,881 | -7.4% |
| Financial debts | 170/4 | €309,438 | €286,558 | -€22,881 | -7.4% |
| Amounts payable within one year | 42/48 | €44,481 | €43,805 | -€676 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €22,305 | €22,881 | +€575 | +2.6% |
| Financial debts | 43 | €0 | €380 | +€380 | |
| Credit institutions | 430/8 | €0 | €380 | +€380 | |
| Trade debts | 44 | €2,007 | €1,894 | -€114 | -5.7% |
| Suppliers | 440/4 | €2,007 | €1,894 | -€114 | -5.7% |
| Taxes, remuneration and social security | 45 | €17,522 | €15,612 | -€1,909 | -10.9% |
| Taxes | 450/3 | €15,302 | €13,392 | -€1,909 | -12.5% |
| Remuneration and social security | 454/9 | €2,220 | €2,220 | = | 0.0% |
| Other amounts payable | 47/48 | €2,647 | €3,038 | +€391 | +14.8% |
| Accrued charges and deferred income | 492/3 | €4,649 | €1,881 | -€2,769 | -59.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,758 | €16,038 | +€280 | +1.8% |
| Other operating charges | 640/8 | €341 | €244 | -€96 | -28.3% |
| Gross operating margin | 9900 | €107,101 | €115,389 | +€8,288 | +7.7% |
| Operating profit (loss) | 9901 | €91,002 | €99,107 | +€8,105 | +8.9% |
| Financial income | 75/76B | €1,322 | €1,660 | +€338 | +25.6% |
| Recurring financial income | 75 | €1,322 | €1,660 | +€338 | +25.6% |
| Financial charges | 65/66B | €11,642 | €11,122 | -€520 | -4.5% |
| Recurring financial charges | 65 | €11,642 | €11,122 | -€520 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €80,682 | €89,644 | +€8,962 | +11.1% |
| Income taxes | 67/77 | €20,667 | €22,497 | +€1,830 | +8.9% |
| Profit (loss) for the period | 9904 | €60,015 | €67,147 | +€7,132 | +11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,015 | €67,147 | +€7,132 | +11.9% |
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 30 October 2026 via checked.be.