JF Consulting & Management: what changed
JF Consulting & Management
Largest movements
- Cash +€69,327
up €69,327 (+116%), from €59,622 to €128,950
mainly Other debts (+€196,814) and Net result for the year (+€93,305)
- Receivables within one year +€20,499
up €20,499 (+144%), from €14,245 to €34,744
of which Trade receivables: +€19,511
- Deferred charges and accrued income +€8,147
up €8,147 (+47.7%), from €17,081 to €25,228
- Tangible fixed assets -€6,349
down €6,349 (-2.8%), from €223,519 to €217,169
of which Land and buildings: -€5,063
- Other debts +€196,814
up €196,814 (+1,655%), from €11,893 to €208,707
- Reserves -€102,791
down €102,791 (-100%), from €102,791 to €0
- Debts after one year -€10,221
down €10,221 (-6.1%), from €166,766 to €156,546
- Tax, wage and social debts +€4,636
up €4,636 (+27.8%), from €16,675 to €21,311
of which Remuneration and social security: +€6,217
- Gross operating margin +€21,851
up €21,851 (+18.1%), from €120,883 to €142,734
- Taxes +€7,981
up €7,981 (+38.7%), from €20,606 to €28,587
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €314,467 | €406,091 | +€91,624 | +29.1% |
| Fixed assets | 21/28 | €223,519 | €217,169 | -€6,349 | -2.8% |
| Tangible fixed assets | 22/27 | €223,519 | €217,169 | -€6,349 | -2.8% |
| Land and buildings | 22 | €215,690 | €210,628 | -€5,063 | -2.3% |
| Plant, machinery and equipment | 23 | €106 | €0 | -€106 | -100% |
| Furniture and vehicles | 24 | €7,722 | €6,542 | -€1,181 | -15.3% |
| Current assets | 29/58 | €90,949 | €188,922 | +€97,973 | +108% |
| Amounts receivable within one year | 40/41 | €14,245 | €34,744 | +€20,499 | +144% |
| Trade receivables | 40 | €14,236 | €33,746 | +€19,511 | +137% |
| Other amounts receivable | 41 | €10 | €998 | +€988 | +10,126% |
| Cash at bank and in hand | 54/58 | €59,622 | €128,950 | +€69,327 | +116% |
| Deferred charges and accrued income | 490/1 | €17,081 | €25,228 | +€8,147 | +47.7% |
| Total equity and liabilities | 10/49 | €314,467 | €406,091 | +€91,624 | +29.1% |
| Equity | 10/15 | €107,791 | €5,000 | -€102,791 | -95.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €102,791 | €0 | -€102,791 | -100% |
| Distributable reserves | 133 | €102,791 | €0 | -€102,791 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €206,676 | €401,091 | +€194,415 | +94.1% |
| Amounts payable after more than one year | 17 | €166,766 | €156,546 | -€10,221 | -6.1% |
| Financial debts | 170/4 | €166,766 | €156,546 | -€10,221 | -6.1% |
| Amounts payable within one year | 42/48 | €39,910 | €244,545 | +€204,636 | +513% |
| Current portion of amounts payable after more than one year | 42 | €9,805 | €10,221 | +€415 | +4.2% |
| Trade debts | 44 | €1,536 | €4,306 | +€2,770 | +180% |
| Suppliers | 440/4 | €1,536 | €4,306 | +€2,770 | +180% |
| Taxes, remuneration and social security | 45 | €16,675 | €21,311 | +€4,636 | +27.8% |
| Taxes | 450/3 | €14,393 | €12,811 | -€1,582 | -11.0% |
| Remuneration and social security | 454/9 | €2,283 | €8,500 | +€6,217 | +272% |
| Other amounts payable | 47/48 | €11,893 | €208,707 | +€196,814 | +1,655% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,092 | €7,479 | +€387 | +5.5% |
| Other operating charges | 640/8 | €1,717 | €1,781 | +€64 | +3.7% |
| Non-recurring operating charges | 66A | €3,218 | €0 | -€3,218 | -100% |
| Gross operating margin | 9900 | €120,883 | €142,734 | +€21,851 | +18.1% |
| Operating profit (loss) | 9901 | €108,856 | €133,474 | +€24,618 | +22.6% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €11,745 | €11,583 | -€162 | -1.4% |
| Recurring financial charges | 65 | €11,745 | €11,583 | -€162 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €97,112 | €121,892 | +€24,781 | +25.5% |
| Income taxes | 67/77 | €20,606 | €28,587 | +€7,981 | +38.7% |
| Profit (loss) for the period | 9904 | €76,506 | €93,305 | +€16,799 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €76,506 | €93,305 | +€16,799 | +22.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.