JET CONSULT: 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.
JET CONSULT
Largest movements
- Receivables within one year +€15,550
up €15,550 (+55.5%), from €28,040 to €43,590
of which Trade receivables: +€29,206
- Current investments +€10,195
up €10,195 (+40.8%), from €25,000 to €35,195
- Tangible fixed assets -€4,296
down €4,296 (-39.6%), from €10,859 to €6,563
- Cash +€4,267
up €4,267 (+5.0%), from €85,545 to €89,812
mainly Net result for the year (+€74,292) and Other debts (+€74,292)
- Other debts +€74,292
up €74,292, from €0 to €74,292
- Reserves -€50,000
down €50,000 (-36.1%), from €138,506 to €88,506
- Tax, wage and social debts +€6,146
up €6,146 (+108.0%), from €5,690 to €11,835
- Trade debts -€2,830
down €2,830 (-58.3%), from €4,850 to €2,021
- Gross operating margin +€16,204
up €16,204 (+19.2%), from €84,571 to €100,775
- Taxes +€4,611
up €4,611 (+29.3%), from €15,717 to €20,328
- Depreciation -€4,606
down €4,606 (-51.7%), from €8,902 to €4,296
- Financial charges +€1,349
up €1,349 (+256.1%), from €527 to €1,876
- Other operating charges -€1,288
down €1,288 (-70.5%), from €1,826 to €539
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.
Cash bridge derived
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 | €150,623 | €177,654 | +€27,031 | +17.9% |
| Fixed assets | 21/28 | €10,859 | €6,563 | -€4,296 | -39.6% |
| Tangible fixed assets | 22/27 | €10,859 | €6,563 | -€4,296 | -39.6% |
| Land and buildings | 22 | €4,707 | €3,047 | -€1,660 | -35.3% |
| Plant, machinery and equipment | 23 | €2,564 | €2,050 | -€514 | -20.0% |
| Furniture and vehicles | 24 | €3,589 | €1,467 | -€2,122 | -59.1% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €139,763 | €171,090 | +€31,327 | +22.4% |
| Amounts receivable within one year | 40/41 | €28,040 | €43,590 | +€15,550 | +55.5% |
| Trade receivables | 40 | €12,834 | €42,040 | +€29,206 | +227.6% |
| Other amounts receivable | 41 | €15,206 | €1,550 | -€13,656 | -89.8% |
| Current investments | 50/53 | €25,000 | €35,195 | +€10,195 | +40.8% |
| Cash at bank and in hand | 54/58 | €85,545 | €89,812 | +€4,267 | +5.0% |
| Deferred charges and accrued income | 490/1 | €1,179 | €2,493 | +€1,314 | +111.4% |
| Total equity and liabilities | 10/49 | €150,623 | €177,654 | +€27,031 | +17.9% |
| Equity | 10/15 | €139,506 | €89,506 | -€50,000 | -35.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €138,506 | €88,506 | -€50,000 | -36.1% |
| Distributable reserves | 133 | €138,506 | €88,506 | -€50,000 | -36.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €11,117 | €88,148 | +€77,031 | +692.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €11,117 | €88,148 | +€77,031 | +692.9% |
| Current portion of amounts payable after more than one year | 42 | €577 | €0 | -€577 | -100.0% |
| Trade debts | 44 | €4,850 | €2,021 | -€2,830 | -58.3% |
| Suppliers | 440/4 | €4,850 | €2,021 | -€2,830 | -58.3% |
| Taxes, remuneration and social security | 45 | €5,690 | €11,835 | +€6,146 | +108.0% |
| Taxes | 450/3 | €5,690 | €11,835 | +€6,146 | +108.0% |
| Other amounts payable | 47/48 | €0 | €74,292 | +€74,292 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,902 | €4,296 | -€4,606 | -51.7% |
| Other operating charges | 640/8 | €1,826 | €539 | -€1,288 | -70.5% |
| Gross operating margin | 9900 | €84,571 | €100,775 | +€16,204 | +19.2% |
| Operating profit (loss) | 9901 | €73,843 | €95,941 | +€22,098 | +29.9% |
| Financial income | 75/76B | €24 | €555 | +€531 | +2205.7% |
| Recurring financial income | 75 | €24 | €555 | +€531 | +2205.7% |
| Financial charges | 65/66B | €527 | €1,876 | +€1,349 | +256.1% |
| Recurring financial charges | 65 | €527 | €1,876 | +€1,349 | +256.1% |
| Profit (loss) for the period before taxes | 9903 | €73,340 | €94,620 | +€21,280 | +29.0% |
| Income taxes | 67/77 | €15,717 | €20,328 | +€4,611 | +29.3% |
| Profit (loss) for the period | 9904 | €57,623 | €74,292 | +€16,669 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €57,623 | €74,292 | +€16,669 | +28.9% |
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 9 October 2026 via checked.be.