JFC CONSULTING: what changed
Two fiscal 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.
JFC CONSULTING
Largest movements
- Receivables within one year +€27,420
up €27,420, from €0 to €27,420
of which Trade receivables: +€27,420
- Cash +€1,023
up €1,023 (+538331.6%), from €0 to €1,023
mainly Net result for the year (+€25,865) and Tax, wage and social debts (+€4,307)
- Profit (loss) carried forward +€25,865
up €25,865, from -€10,765 to €15,100
- Tax, wage and social debts +€4,307
up €4,307 (+14510.6%), from €30 to €4,336
- Other debts -€4,073
down €4,073 (-39.7%), from €10,264 to €6,190
- Trade debts +€2,345
up €2,345 (+496.7%), from €472 to €2,817
- Gross operating margin +€29,513
up €29,513 (+4226.6%), from €698 to €30,212
- Taxes +€4,307
new in 2025: €4,307
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 | €0 | €28,443 | +€28,443 | +14970115.8% |
| Current assets | 29/58 | €0 | €28,443 | +€28,443 | +14970115.8% |
| Amounts receivable within one year | 40/41 | €0 | €27,420 | +€27,420 | |
| Trade receivables | 40 | €0 | €27,420 | +€27,420 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €0 | €1,023 | +€1,023 | +538331.6% |
| Total equity and liabilities | 10/49 | €0 | €28,443 | +€28,443 | +14970115.8% |
| Equity | 10/15 | -€10,765 | €15,100 | +€25,865 | |
| Profit (loss) carried forward | 14 | -€10,765 | €15,100 | +€25,865 | |
| Amounts payable | 17/49 | €10,765 | €13,344 | +€2,578 | +23.9% |
| Amounts payable within one year | 42/48 | €10,765 | €13,344 | +€2,578 | +23.9% |
| Trade debts | 44 | €472 | €2,817 | +€2,345 | +496.7% |
| Suppliers | 440/4 | €472 | €2,817 | +€2,345 | +496.7% |
| Taxes, remuneration and social security | 45 | €30 | €4,336 | +€4,307 | +14510.6% |
| Taxes | 450/3 | €30 | €4,336 | +€4,307 | +14510.6% |
| Other amounts payable | 47/48 | €10,264 | €6,190 | -€4,073 | -39.7% |
| Gross operating margin | 9900 | €698 | €30,212 | +€29,513 | +4226.6% |
| Operating profit (loss) | 9901 | €698 | €30,212 | +€29,513 | +4226.6% |
| Financial charges | 65/66B | €46 | €40 | -€7 | -14.1% |
| Recurring financial charges | 65 | €46 | €40 | -€7 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €652 | €30,172 | +€29,520 | +4529.0% |
| Income taxes | 67/77 | - | €4,307 | +€4,307 | |
| Profit (loss) for the period | 9904 | €652 | €25,865 | +€25,213 | +3868.2% |
| Profit (loss) for the period to be appropriated | 9905 | €652 | €25,865 | +€25,213 | +3868.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.