JF Consulting BV: 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.
JF Consulting BV
Largest movements
- Receivables within one year +€10,736
up €10,736 (+200%), from €5,378 to €16,114
of which Other amounts receivable: +€11,013
- Cash +€2,381
up €2,381 (+154%), from €1,547 to €3,928
mainly Other debts (+€8,287) and Net result for the year (+€5,011)
- Other debts +€8,287
new in 2025: €8,287
- Profit (loss) carried forward +€4,178
up €4,178, from -€1,189 to €2,989
- Advances received -€2,165
down €2,165 (-100%), from €2,165 to €0
- Tax, wage and social debts +€1,782
up €1,782 (+42.3%), from €4,214 to €5,995
of which Taxes: +€1,782
- Trade debts +€1,035
up €1,035 (+141%), from €735 to €1,770
- Gross operating margin +€6,994
up €6,994, from -€660 to €6,334
- Taxes +€1,400
new in 2025: €1,400
- Other operating charges -€385
down €385 (-100%), from €385 to €0
- Financial income +€215
new in 2025: €215
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 | €6,925 | €20,042 | +€13,117 | +189% |
| Current assets | 29/58 | €6,925 | €20,042 | +€13,117 | +189% |
| Amounts receivable within one year | 40/41 | €5,378 | €16,114 | +€10,736 | +200% |
| Trade receivables | 40 | €3,377 | €3,100 | -€277 | -8.2% |
| Other amounts receivable | 41 | €2,001 | €13,014 | +€11,013 | +550% |
| Cash at bank and in hand | 54/58 | €1,547 | €3,928 | +€2,381 | +154% |
| Total equity and liabilities | 10/49 | €6,925 | €20,042 | +€13,117 | +189% |
| Equity | 10/15 | -€189 | €3,989 | +€4,178 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,189 | €2,989 | +€4,178 | |
| Amounts payable | 17/49 | €7,114 | €16,052 | +€8,938 | +126% |
| Amounts payable within one year | 42/48 | €7,114 | €16,052 | +€8,938 | +126% |
| Trade debts | 44 | €735 | €1,770 | +€1,035 | +141% |
| Suppliers | 440/4 | €735 | €1,770 | +€1,035 | +141% |
| Advances received on contracts in progress | 46 | €2,165 | €0 | -€2,165 | -100% |
| Taxes, remuneration and social security | 45 | €4,214 | €5,995 | +€1,782 | +42.3% |
| Taxes | 450/3 | €1,964 | €3,745 | +€1,782 | +90.7% |
| Remuneration and social security | 454/9 | €2,250 | €2,250 | = | 0.0% |
| Other amounts payable | 47/48 | - | €8,287 | +€8,287 | |
| Other operating charges | 640/8 | €385 | €0 | -€385 | -100% |
| Gross operating margin | 9900 | -€660 | €6,334 | +€6,994 | |
| Operating profit (loss) | 9901 | -€1,045 | €6,334 | +€7,380 | |
| Financial income | 75/76B | - | €215 | +€215 | |
| Recurring financial income | 75 | - | €215 | +€215 | |
| Financial charges | 65/66B | €144 | €138 | -€5 | -3.8% |
| Recurring financial charges | 65 | €144 | €138 | -€5 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,189 | €6,411 | +€7,600 | |
| Income taxes | 67/77 | - | €1,400 | +€1,400 | |
| Profit (loss) for the period | 9904 | -€1,189 | €5,011 | +€6,200 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,189 | €5,011 | +€6,200 |
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 19 October 2026 via checked.be.