Jes 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.
Jes Consultancy
Largest movements
- Cash -€70,523
down €70,523 (-22.5%), from €313,914 to €243,392
mainly Contributions, distributions and other (-€355,000) and Receivables within one year (-€16,162)
- Receivables within one year +€16,162
up €16,162 (+52.5%), from €30,812 to €46,973
of which Other amounts receivable: +€14,918
- Tangible fixed assets -€7,953
down €7,953 (-17.1%), from €46,627 to €38,674
of which Other tangible fixed assets: -€4,452
- Reserves -€355,000
no longer reported in 2025 (was €355,000)
- Other debts +€301,369
up €301,369 (+37,559%), from €802 to €302,172
- Profit (loss) carried forward -€5,476
down €5,476, from €3,935 to -€1,541
- Gross operating margin -€42,470
down €42,470 (-89.0%), from €47,705 to €5,235
- Taxes -€8,451
down €8,451 (-96.1%), from €8,794 to €344
- Financial income -€636
down €636 (-34.4%), from €1,850 to €1,214
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 | €393,424 | €331,179 | -€62,244 | -15.8% |
| Fixed assets | 21/28 | €46,627 | €38,674 | -€7,953 | -17.1% |
| Tangible fixed assets | 22/27 | €46,627 | €38,674 | -€7,953 | -17.1% |
| Plant, machinery and equipment | 23 | €940 | €1,397 | +€457 | +48.6% |
| Furniture and vehicles | 24 | €4,373 | €415 | -€3,958 | -90.5% |
| Other tangible fixed assets | 26 | €41,314 | €36,862 | -€4,452 | -10.8% |
| Current assets | 29/58 | €346,796 | €292,505 | -€54,291 | -15.7% |
| Amounts receivable within one year | 40/41 | €30,812 | €46,973 | +€16,162 | +52.5% |
| Trade receivables | 40 | €13,948 | €15,192 | +€1,244 | +8.9% |
| Other amounts receivable | 41 | €16,864 | €31,782 | +€14,918 | +88.5% |
| Cash at bank and in hand | 54/58 | €313,914 | €243,392 | -€70,523 | -22.5% |
| Deferred charges and accrued income | 490/1 | €2,070 | €2,140 | +€70 | +3.4% |
| Total equity and liabilities | 10/49 | €393,424 | €331,179 | -€62,244 | -15.8% |
| Equity | 10/15 | €377,535 | €17,059 | -€360,476 | -95.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €355,000 | - | -€355,000 | |
| Distributable reserves | 133 | €355,000 | - | -€355,000 | |
| Profit (loss) carried forward | 14 | €3,935 | -€1,541 | -€5,476 | |
| Amounts payable | 17/49 | €15,889 | €314,121 | +€298,232 | +1,877% |
| Amounts payable within one year | 42/48 | €13,148 | €311,807 | +€298,659 | +2,271% |
| Trade debts | 44 | €3,787 | €4,526 | +€739 | +19.5% |
| Suppliers | 440/4 | €3,787 | €4,526 | +€739 | +19.5% |
| Taxes, remuneration and social security | 45 | €8,558 | €5,110 | -€3,449 | -40.3% |
| Taxes | 450/3 | €6,364 | €2,628 | -€3,736 | -58.7% |
| Remuneration and social security | 454/9 | €2,194 | €2,482 | +€288 | +13.1% |
| Other amounts payable | 47/48 | €802 | €302,172 | +€301,369 | +37,559% |
| Accrued charges and deferred income | 492/3 | €2,741 | €2,313 | -€428 | -15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,488 | €9,427 | -€62 | -0.6% |
| Other operating charges | 640/8 | €886 | €1,124 | +€238 | +26.9% |
| Non-recurring operating charges | 66A | €408 | - | -€408 | |
| Gross operating margin | 9900 | €47,705 | €5,235 | -€42,470 | -89.0% |
| Operating profit (loss) | 9901 | €36,922 | -€5,316 | -€42,238 | |
| Financial income | 75/76B | €1,850 | €1,214 | -€636 | -34.4% |
| Recurring financial income | 75 | €1,850 | €1,214 | -€636 | -34.4% |
| Financial charges | 65/66B | €1,046 | €1,030 | -€15 | -1.5% |
| Recurring financial charges | 65 | €1,046 | €1,030 | -€15 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €37,727 | -€5,132 | -€42,859 | |
| Income taxes | 67/77 | €8,794 | €344 | -€8,451 | -96.1% |
| Profit (loss) for the period | 9904 | €28,932 | -€5,476 | -€34,408 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,932 | -€5,476 | -€34,408 |
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.