Je Jo Consult: what changed
What changed
Je Jo Consult
NACE 46.730, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€3,848
2024 · €27,036-€23,188
Equity
€615,857
2024 · €674,706-€58,850
Cash
€37,701
2024 · €303,305-€265,603
Balance sheet total
€857,334
2024 · €957,757-€100,423
Largest movements
Assets
- Cash -€265,603
down €265,603 (-87.6%), from €303,305 to €37,701
mainly Receivables after one year (-€100,000) and Current investments (-€90,002)
- Receivables after one year +€100,000
new in 2025: €100,000
- Current investments +€90,002
new in 2025: €90,002
- Tangible fixed assets -€34,071
down €34,071 (-7.3%), from €466,876 to €432,805
of which Furniture and vehicles: -€31,143
- Receivables within one year +€10,142
up €10,142 (+23.8%), from €42,597 to €52,739
of which Trade receivables: +€5,421
Equity and liabilities
- Reserves -€58,850
down €58,850 (-8.9%), from €662,306 to €603,457
of which Distributable reserves: -€58,273
- Debts after one year -€38,556
down €38,556 (-19.1%), from €201,506 to €162,950
Income statement
- Depreciation +€15,198
up €15,198 (+31.8%), from €47,785 to €62,983
- Gross operating margin -€12,850
down €12,850 (-14.2%), from €90,273 to €77,424
- Taxes -€5,619
down €5,619 (-79.1%), from €7,107 to €1,488
- Financial income +€3,475
up €3,475 (+441%), from €788 to €4,263
- Financial charges +€2,112
up €2,112 (+25.3%), from €8,349 to €10,461
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€27,036
Gross operating margin
-€12,850
Staff costs
-€1,006
Depreciation
-€15,198
Other operating charges
-€1,115
Financial income
+€3,475
Financial charges
-€2,112
Taxes
+€5,619
Result 2025
€3,848
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€47,237
Investment
-€118,913
Financing
-€99,453
Cash 2024
€303,305
From operations (derived)
-€47,237
Net result for the year
+€3,848
Depreciation
+€62,983
Receivables after one year
-€100,000
Receivables within one year
-€10,142
Deferred charges and accrued income
+€892
Provisions
-€192
Trade debts
+€985
Tax, wage and social debts
+€1,687
Other debts
-€7,297
Investment (derived)
-€118,913
Investment in fixed assets (net)
-€28,911
Current investments
-€90,002
Financing
-€99,453
Debts after one year
-€38,556
Current portion of long-term debt
+€1,800
Contributions, distributions and other
-€62,697
Cash 2025
€37,701
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €957,757 | €857,334 | -€100,423 | -10.5% |
| Fixed assets | 21/28 | €606,876 | €572,805 | -€34,071 | -5.6% |
| Tangible fixed assets | 22/27 | €466,876 | €432,805 | -€34,071 | -7.3% |
| Land and buildings | 22 | €337,690 | €338,053 | +€362 | +0.1% |
| Plant, machinery and equipment | 23 | €16,554 | €13,264 | -€3,290 | -19.9% |
| Furniture and vehicles | 24 | €112,632 | €81,488 | -€31,143 | -27.7% |
| Financial fixed assets | 28 | €140,000 | €140,000 | = | 0.0% |
| Current assets | 29/58 | €350,881 | €284,529 | -€66,351 | -18.9% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Other amounts receivable | 291 | - | €100,000 | +€100,000 | |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €42,597 | €52,739 | +€10,142 | +23.8% |
| Trade receivables | 40 | €38,735 | €44,156 | +€5,421 | +14.0% |
| Other amounts receivable | 41 | €3,862 | €8,583 | +€4,721 | +122% |
| Current investments | 50/53 | - | €90,002 | +€90,002 | |
| Cash at bank and in hand | 54/58 | €303,305 | €37,701 | -€265,603 | -87.6% |
| Deferred charges and accrued income | 490/1 | €4,978 | €4,087 | -€892 | -17.9% |
| Total equity and liabilities | 10/49 | €957,757 | €857,334 | -€100,423 | -10.5% |
| Equity | 10/15 | €674,706 | €615,857 | -€58,850 | -8.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €662,306 | €603,457 | -€58,850 | -8.9% |
| Tax-exempt reserves | 132 | €18,450 | €17,874 | -€577 | -3.1% |
| Distributable reserves | 133 | €643,856 | €585,583 | -€58,273 | -9.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €6,150 | €5,958 | -€192 | -3.1% |
| Deferred taxes | 168 | €6,150 | €5,958 | -€192 | -3.1% |
| Amounts payable | 17/49 | €276,901 | €235,520 | -€41,381 | -14.9% |
| Amounts payable after more than one year | 17 | €201,506 | €162,950 | -€38,556 | -19.1% |
| Financial debts | 170/4 | €201,506 | €162,950 | -€38,556 | -19.1% |
| Amounts payable within one year | 42/48 | €75,395 | €72,570 | -€2,825 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €40,213 | €42,013 | +€1,800 | +4.5% |
| Trade debts | 44 | €14 | €999 | +€985 | +7,105% |
| Suppliers | 440/4 | €14 | €999 | +€985 | +7,105% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €6,606 | €8,292 | +€1,687 | +25.5% |
| Taxes | 450/3 | €2,533 | €5,160 | +€2,627 | +104% |
| Remuneration and social security | 454/9 | €4,073 | €3,133 | -€940 | -23.1% |
| Other amounts payable | 47/48 | €28,563 | €21,266 | -€7,297 | -25.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | -€1,006 | €0 | +€1,006 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,785 | €62,983 | +€15,198 | +31.8% |
| Other operating charges | 640/8 | €1,983 | €3,099 | +€1,115 | +56.2% |
| Gross operating margin | 9900 | €90,273 | €77,424 | -€12,850 | -14.2% |
| Operating profit (loss) | 9901 | €41,512 | €11,342 | -€30,170 | -72.7% |
| Financial income | 75/76B | €788 | €4,263 | +€3,475 | +441% |
| Recurring financial income | 75 | €788 | €4,263 | +€3,475 | +441% |
| Financial charges | 65/66B | €8,349 | €10,461 | +€2,112 | +25.3% |
| Recurring financial charges | 65 | €8,349 | €10,461 | +€2,112 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | €33,951 | €5,143 | -€28,807 | -84.9% |
| Transfer from deferred taxes | 780 | €192 | €192 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €7,107 | €1,488 | -€5,619 | -79.1% |
| Profit (loss) for the period | 9904 | €27,036 | €3,848 | -€23,188 | -85.8% |
| Transfer from tax-exempt reserves | 789 | €577 | €577 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €27,612 | €4,424 | -€23,188 | -84.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.