JEG 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.
JEG CONSULTING
Largest movements
- Cash +€19,888
up €19,888 (+24.8%), from €80,066 to €99,954
mainly Net result for the year (+€44,068) and Depreciation (+€9,652)
- Tangible fixed assets -€5,460
down €5,460 (-24.1%), from €22,698 to €17,238
of which Land and buildings: -€3,034
- Receivables within one year +€3,628
up €3,628 (+19.7%), from €18,385 to €22,013
of which Trade receivables: +€4,114
- Reserves +€12,355
up €12,355 (+7.3%), from €168,569 to €180,924
- Tax, wage and social debts +€3,103
up €3,103 (+18.9%), from €16,377 to €19,480
- Other debts +€2,381
up €2,381 (+1,216%), from €196 to €2,577
- Gross operating margin +€20,015
up €20,015 (+37.7%), from €53,044 to €73,058
- Taxes +€8,564
up €8,564 (+81.8%), from €10,470 to €19,034
- Depreciation -€4,279
down €4,279 (-30.7%), from €13,932 to €9,652
- Financial income +€3,234
up €3,234 (+955%), from €339 to €3,572
- Financial charges -€1,769
down €1,769 (-33.5%), from €5,277 to €3,508
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 | €191,342 | €209,504 | +€18,162 | +9.5% |
| Fixed assets | 21/28 | €22,698 | €17,238 | -€5,460 | -24.1% |
| Tangible fixed assets | 22/27 | €22,698 | €17,238 | -€5,460 | -24.1% |
| Land and buildings | 22 | €9,463 | €6,428 | -€3,034 | -32.1% |
| Plant, machinery and equipment | 23 | €49 | - | -€49 | |
| Furniture and vehicles | 24 | €13,187 | €10,810 | -€2,377 | -18.0% |
| Current assets | 29/58 | €168,644 | €192,265 | +€23,622 | +14.0% |
| Amounts receivable within one year | 40/41 | €18,385 | €22,013 | +€3,628 | +19.7% |
| Trade receivables | 40 | €16,456 | €20,570 | +€4,114 | +25.0% |
| Other amounts receivable | 41 | €1,929 | €1,443 | -€487 | -25.2% |
| Current investments | 50/53 | €69,541 | €69,541 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €80,066 | €99,954 | +€19,888 | +24.8% |
| Deferred charges and accrued income | 490/1 | €652 | €757 | +€106 | +16.2% |
| Total equity and liabilities | 10/49 | €191,342 | €209,504 | +€18,162 | +9.5% |
| Equity | 10/15 | €174,769 | €187,124 | +€12,355 | +7.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €168,569 | €180,924 | +€12,355 | +7.3% |
| Distributable reserves | 133 | €168,569 | €180,924 | +€12,355 | +7.3% |
| Amounts payable | 17/49 | €16,573 | €22,380 | +€5,807 | +35.0% |
| Amounts payable within one year | 42/48 | €16,573 | €22,380 | +€5,807 | +35.0% |
| Trade debts | 44 | - | €322 | +€322 | |
| Suppliers | 440/4 | - | €322 | +€322 | |
| Taxes, remuneration and social security | 45 | €16,377 | €19,480 | +€3,103 | +18.9% |
| Taxes | 450/3 | €16,377 | €19,480 | +€3,103 | +18.9% |
| Other amounts payable | 47/48 | €196 | €2,577 | +€2,381 | +1,216% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,932 | €9,652 | -€4,279 | -30.7% |
| Other operating charges | 640/8 | €683 | €369 | -€314 | -45.9% |
| Gross operating margin | 9900 | €53,044 | €73,058 | +€20,015 | +37.7% |
| Operating profit (loss) | 9901 | €38,429 | €63,037 | +€24,608 | +64.0% |
| Financial income | 75/76B | €339 | €3,572 | +€3,234 | +955% |
| Recurring financial income | 75 | €339 | €3,572 | +€3,234 | +955% |
| Financial charges | 65/66B | €5,277 | €3,508 | -€1,769 | -33.5% |
| Recurring financial charges | 65 | €5,277 | €3,508 | -€1,769 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €33,491 | €63,101 | +€29,611 | +88.4% |
| Income taxes | 67/77 | €10,470 | €19,034 | +€8,564 | +81.8% |
| Profit (loss) for the period | 9904 | €23,020 | €44,068 | +€21,047 | +91.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,020 | €44,068 | +€21,047 | +91.4% |
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 20 October 2026 via checked.be.