JFAJ 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.
JFAJ Consulting
Largest movements
- Cash -€81,872
down €81,872 (-99.3%), from €82,465 to €593
mainly Contributions, distributions and other (-€75,564) and Other debts (-€19,921)
- Receivables within one year -€20,623
down €20,623 (-21.1%), from €97,523 to €76,900
of which Trade receivables: -€15,131
- Tangible fixed assets -€8,872
no longer reported in 2025 (was €8,872)
- Deferred charges and accrued income -€3,875
no longer reported in 2025 (was €3,875)
- Profit (loss) carried forward -€84,333
down €84,333 (-100.0%), from €84,348 to €15
- Other debts -€19,921
down €19,921 (-23.7%), from €84,150 to €64,229
- Tax, wage and social debts -€12,910
down €12,910 (-53.2%), from €24,245 to €11,335
- Gross operating margin -€98,461
down €98,461, from €93,200 to -€5,261
- Taxes -€23,728
down €23,728 (-99.9%), from €23,754 to €26
- Depreciation -€9,102
down €9,102 (-87.0%), from €10,456 to €1,354
- Financial income -€3,877
no longer reported in 2025 (was €3,877)
- Financial charges +€1,180
up €1,180 (+1,343%), from €88 to €1,268
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 | €193,943 | €77,493 | -€116,450 | -60.0% |
| Fixed assets | 21/28 | €8,872 | - | -€8,872 | |
| Tangible fixed assets | 22/27 | €8,872 | - | -€8,872 | |
| Furniture and vehicles | 24 | €8,872 | - | -€8,872 | |
| Current assets | 29/58 | €185,071 | €77,493 | -€107,578 | -58.1% |
| Amounts receivable within one year | 40/41 | €97,523 | €76,900 | -€20,623 | -21.1% |
| Trade receivables | 40 | €15,131 | - | -€15,131 | |
| Other amounts receivable | 41 | €82,392 | €76,900 | -€5,492 | -6.7% |
| Current investments | 50/53 | €1,208 | - | -€1,208 | |
| Cash at bank and in hand | 54/58 | €82,465 | €593 | -€81,872 | -99.3% |
| Deferred charges and accrued income | 490/1 | €3,875 | - | -€3,875 | |
| Total equity and liabilities | 10/49 | €193,943 | €77,493 | -€116,450 | -60.0% |
| Equity | 10/15 | €85,548 | €1,215 | -€84,333 | -98.6% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,348 | €15 | -€84,333 | -100.0% |
| Amounts payable | 17/49 | €108,395 | €76,278 | -€32,117 | -29.6% |
| Amounts payable within one year | 42/48 | €108,395 | €76,278 | -€32,117 | -29.6% |
| Trade debts | 44 | - | €714 | +€714 | |
| Suppliers | 440/4 | - | €714 | +€714 | |
| Taxes, remuneration and social security | 45 | €24,245 | €11,335 | -€12,910 | -53.2% |
| Taxes | 450/3 | €24,245 | €11,335 | -€12,910 | -53.2% |
| Other amounts payable | 47/48 | €84,150 | €64,229 | -€19,921 | -23.7% |
| Non-recurring operating income | 76A | - | €18,113 | +€18,113 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,456 | €1,354 | -€9,102 | -87.0% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Non-recurring operating charges | 66A | - | €861 | +€861 | |
| Gross operating margin | 9900 | €93,200 | -€5,261 | -€98,461 | |
| Operating profit (loss) | 9901 | €82,357 | -€7,476 | -€89,833 | |
| Financial income | 75/76B | €3,877 | - | -€3,877 | |
| Recurring financial income | 75 | €3,877 | - | -€3,877 | |
| Financial charges | 65/66B | €88 | €1,268 | +€1,180 | +1,343% |
| Recurring financial charges | 65 | €88 | €1,268 | +€1,180 | +1,343% |
| Profit (loss) for the period before taxes | 9903 | €86,146 | -€8,744 | -€94,889 | |
| Income taxes | 67/77 | €23,754 | €26 | -€23,728 | -99.9% |
| Profit (loss) for the period | 9904 | €62,392 | -€8,770 | -€71,162 | |
| Profit (loss) for the period to be appropriated | 9905 | €62,392 | -€8,770 | -€71,162 |
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 20 October 2026 via checked.be.