JES 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.
JES CONSULTING
Largest movements
- Tangible fixed assets -€42,386
down €42,386 (-21.0%), from €202,076 to €159,690
- Cash +€15,950
up €15,950 (+52.3%), from €30,514 to €46,463
mainly Depreciation (+€45,420) and Tax, wage and social debts (+€8,588)
- Receivables within one year -€5,895
down €5,895 (-20.6%), from €28,576 to €22,680
of which Trade receivables: -€5,309
- Debts after one year -€28,966
down €28,966 (-23.0%), from €125,810 to €96,845
- Profit (loss) carried forward -€12,221
down €12,221 (-14.8%), from -€82,396 to -€94,617
- Tax, wage and social debts +€8,588
up €8,588 (+37.3%), from €23,052 to €31,641
of which Remuneration and social security: +€7,442
- Trade debts +€3,004
up €3,004 (+30.3%), from €9,910 to €12,914
- Gross operating margin +€14,496
up €14,496 (+41.4%), from €35,047 to €49,543
- Financial charges -€1,991
down €1,991 (-13.7%), from €14,512 to €12,520
- Depreciation -€1,911
down €1,911 (-4.0%), from €47,330 to €45,420
- Other operating charges +€975
up €975 (+40.9%), from €2,386 to €3,360
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 | €261,165 | €228,833 | -€32,332 | -12.4% |
| Fixed assets | 21/28 | €202,076 | €159,690 | -€42,386 | -21.0% |
| Tangible fixed assets | 22/27 | €202,076 | €159,690 | -€42,386 | -21.0% |
| Land and buildings | 22 | €100,701 | €80,408 | -€20,293 | -20.2% |
| Plant, machinery and equipment | 23 | - | €1,279 | +€1,279 | |
| Furniture and vehicles | 24 | €11,307 | €6,584 | -€4,723 | -41.8% |
| Other tangible fixed assets | 26 | €90,067 | €71,418 | -€18,649 | -20.7% |
| Current assets | 29/58 | €59,089 | €69,144 | +€10,054 | +17.0% |
| Amounts receivable within one year | 40/41 | €28,576 | €22,680 | -€5,895 | -20.6% |
| Trade receivables | 40 | €25,793 | €20,484 | -€5,309 | -20.6% |
| Other amounts receivable | 41 | €2,782 | €2,196 | -€586 | -21.1% |
| Cash at bank and in hand | 54/58 | €30,514 | €46,463 | +€15,950 | +52.3% |
| Total equity and liabilities | 10/49 | €261,165 | €228,833 | -€32,332 | -12.4% |
| Equity | 10/15 | -€74,336 | -€86,557 | -€12,221 | -16.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,396 | -€94,617 | -€12,221 | -14.8% |
| Amounts payable | 17/49 | €335,501 | €315,391 | -€20,110 | -6.0% |
| Amounts payable after more than one year | 17 | €125,810 | €96,845 | -€28,966 | -23.0% |
| Financial debts | 170/4 | €125,810 | €96,845 | -€28,966 | -23.0% |
| Amounts payable within one year | 42/48 | €207,591 | €218,546 | +€10,955 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €28,758 | €28,966 | +€208 | +0.7% |
| Trade debts | 44 | €9,910 | €12,914 | +€3,004 | +30.3% |
| Suppliers | 440/4 | €9,910 | €12,914 | +€3,004 | +30.3% |
| Taxes, remuneration and social security | 45 | €23,052 | €31,641 | +€8,588 | +37.3% |
| Taxes | 450/3 | €11,777 | €12,924 | +€1,147 | +9.7% |
| Remuneration and social security | 454/9 | €11,275 | €18,716 | +€7,442 | +66.0% |
| Other amounts payable | 47/48 | €145,871 | €145,026 | -€845 | -0.6% |
| Accrued charges and deferred income | 492/3 | €2,100 | €0 | -€2,100 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,330 | €45,420 | -€1,911 | -4.0% |
| Other operating charges | 640/8 | €2,386 | €3,360 | +€975 | +40.9% |
| Gross operating margin | 9900 | €35,047 | €49,543 | +€14,496 | +41.4% |
| Operating profit (loss) | 9901 | -€14,669 | €763 | +€15,432 | |
| Financial income | 75/76B | €140 | €131 | -€8 | -6.1% |
| Recurring financial income | 75 | €140 | €131 | -€8 | -6.1% |
| Financial charges | 65/66B | €14,512 | €12,520 | -€1,991 | -13.7% |
| Recurring financial charges | 65 | €14,512 | €12,520 | -€1,991 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | -€29,041 | -€11,626 | +€17,415 | +60.0% |
| Income taxes | 67/77 | €642 | €595 | -€47 | -7.3% |
| Profit (loss) for the period | 9904 | -€29,682 | -€12,221 | +€17,461 | +58.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,682 | -€12,221 | +€17,461 | +58.8% |
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 26 October 2026 via checked.be.