Jensen 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.
What changed
Jensen Consulting
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€40,388
2024 · €40,312+€76
Equity
€271,689
2024 · €258,383+€13,305
Cash
€90,506
2024 · €77,163+€13,342
Balance sheet total
€279,942
2024 · €268,754+€11,188
Largest movements
Assets
- Cash +€13,342
up €13,342 (+17.3%), from €77,163 to €90,506
mainly Net result for the year (+€40,388) and Current investments (+€2,728)
Equity and liabilities
- Reserves +€13,305
up €13,305 (+5.3%), from €252,183 to €265,489
of which Distributable reserves: +€13,305
Income statement
- Financial income +€3,231
up €3,231 (+99.9%), from €3,233 to €6,464
- Financial charges +€3,004
up €3,004, from -€80 to €2,924
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.
Result 2024
€40,312
Gross operating margin
+€159
Depreciation
+€2
Other operating charges
-€58
Financial income
+€3,231
Financial charges
-€3,004
Taxes
-€255
Result 2025
€40,388
raises the resultlowers the result
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.
From operations
+€38,401
Investment
+€2,024
Financing
-€27,083
Cash 2024
€77,163
From operations (derived)
+€38,401
Net result for the year
+€40,388
Depreciation
+€1,526
Receivables within one year
-€2,525
Deferred charges and accrued income
+€1,128
Trade debts
+€27
Tax, wage and social debts
-€2,352
Other debts
+€209
Investment (derived)
+€2,024
Investment in fixed assets (net)
-€704
Current investments
+€2,728
Financing
-€27,083
Contributions, distributions and other
-€27,083
Cash 2025
€90,506
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €268,754 | €279,942 | +€11,188 | +4.2% |
| Fixed assets | 21/28 | €6,564 | €5,742 | -€822 | -12.5% |
| Tangible fixed assets | 22/27 | €6,404 | €5,582 | -€822 | -12.8% |
| Plant, machinery and equipment | 23 | €2,526 | €2,240 | -€286 | -11.3% |
| Furniture and vehicles | 24 | €2,678 | €2,142 | -€536 | -20.0% |
| Other tangible fixed assets | 26 | €1,200 | €1,200 | = | 0.0% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €262,189 | €274,200 | +€12,011 | +4.6% |
| Amounts receivable within one year | 40/41 | €5,686 | €8,210 | +€2,525 | +44.4% |
| Trade receivables | 40 | €5,581 | €8,149 | +€2,568 | +46.0% |
| Other amounts receivable | 41 | €105 | €61 | -€44 | -41.7% |
| Current investments | 50/53 | €171,370 | €168,642 | -€2,728 | -1.6% |
| Cash at bank and in hand | 54/58 | €77,163 | €90,506 | +€13,342 | +17.3% |
| Deferred charges and accrued income | 490/1 | €7,970 | €6,842 | -€1,128 | -14.2% |
| Total equity and liabilities | 10/49 | €268,754 | €279,942 | +€11,188 | +4.2% |
| Equity | 10/15 | €258,383 | €271,689 | +€13,305 | +5.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €252,183 | €265,489 | +€13,305 | +5.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €250,323 | €263,629 | +€13,305 | +5.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,370 | €8,253 | -€2,117 | -20.4% |
| Amounts payable within one year | 42/48 | €10,370 | €8,253 | -€2,117 | -20.4% |
| Trade debts | 44 | €767 | €793 | +€27 | +3.5% |
| Suppliers | 440/4 | €767 | €793 | +€27 | +3.5% |
| Taxes, remuneration and social security | 45 | €8,520 | €6,168 | -€2,352 | -27.6% |
| Taxes | 450/3 | €5,671 | €6,168 | +€496 | +8.8% |
| Remuneration and social security | 454/9 | €2,849 | €0 | -€2,849 | -100% |
| Other amounts payable | 47/48 | €1,084 | €1,292 | +€209 | +19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,529 | €1,526 | -€2 | -0.2% |
| Other operating charges | 640/8 | €502 | €560 | +€58 | +11.5% |
| Gross operating margin | 9900 | €54,802 | €54,962 | +€159 | +0.3% |
| Operating profit (loss) | 9901 | €52,771 | €52,875 | +€104 | +0.2% |
| Financial income | 75/76B | €3,233 | €6,464 | +€3,231 | +99.9% |
| Recurring financial income | 75 | €3,233 | €6,464 | +€3,231 | +99.9% |
| Financial charges | 65/66B | -€80 | €2,924 | +€3,004 | |
| Recurring financial charges | 65 | -€80 | €2,924 | +€3,004 | |
| Profit (loss) for the period before taxes | 9903 | €56,084 | €56,415 | +€331 | +0.6% |
| Income taxes | 67/77 | €15,772 | €16,027 | +€255 | +1.6% |
| Profit (loss) for the period | 9904 | €40,312 | €40,388 | +€76 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,312 | €40,388 | +€76 | +0.2% |
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 26 October 2026 via checked.be.