JFE 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.
JFE Consulting
Largest movements
- Cash -€70,925
down €70,925 (-23.4%), from €303,030 to €232,106
mainly Net result for the year (-€39,499) and Other debts (-€28,476)
- Tangible fixed assets -€7,726
no longer reported in 2025 (was €7,726)
- Receivables within one year -€5,533
down €5,533 (-40.2%), from €13,764 to €8,230
of which Trade receivables: -€11,360
- Profit (loss) carried forward -€39,499
new in 2025: -€39,499
- Other debts -€28,476
down €28,476 (-9.9%), from €287,290 to €258,815
- Tax, wage and social debts -€9,036
no longer reported in 2025 (was €9,036)
of which Taxes: -€6,716
- Trade debts -€7,477
down €7,477 (-86.7%), from €8,628 to €1,151
- Gross operating margin -€110,347
down €110,347, from €80,496 to -€29,851
- Taxes -€15,662
down €15,662 (-97.9%), from €16,003 to €341
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 | €325,414 | €240,927 | -€84,487 | -26.0% |
| Fixed assets | 21/28 | €7,751 | €25 | -€7,726 | -99.7% |
| Tangible fixed assets | 22/27 | €7,726 | - | -€7,726 | |
| Furniture and vehicles | 24 | €7,726 | - | -€7,726 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €317,663 | €240,902 | -€76,761 | -24.2% |
| Amounts receivable within one year | 40/41 | €13,764 | €8,230 | -€5,533 | -40.2% |
| Trade receivables | 40 | €12,767 | €1,406 | -€11,360 | -89.0% |
| Other amounts receivable | 41 | €997 | €6,824 | +€5,827 | +585% |
| Cash at bank and in hand | 54/58 | €303,030 | €232,106 | -€70,925 | -23.4% |
| Deferred charges and accrued income | 490/1 | €869 | €566 | -€303 | -34.9% |
| Total equity and liabilities | 10/49 | €325,414 | €240,927 | -€84,487 | -26.0% |
| Equity | 10/15 | €20,460 | -€19,039 | -€39,499 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€39,499 | -€39,499 | |
| Amounts payable | 17/49 | €304,954 | €259,966 | -€44,988 | -14.8% |
| Amounts payable within one year | 42/48 | €304,954 | €259,966 | -€44,988 | -14.8% |
| Trade debts | 44 | €8,628 | €1,151 | -€7,477 | -86.7% |
| Suppliers | 440/4 | €8,628 | €1,151 | -€7,477 | -86.7% |
| Taxes, remuneration and social security | 45 | €9,036 | - | -€9,036 | |
| Taxes | 450/3 | €6,716 | - | -€6,716 | |
| Remuneration and social security | 454/9 | €2,320 | - | -€2,320 | |
| Other amounts payable | 47/48 | €287,290 | €258,815 | -€28,476 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,726 | €7,726 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,013 | €1,347 | -€667 | -33.1% |
| Gross operating margin | 9900 | €80,496 | -€29,851 | -€110,347 | |
| Operating profit (loss) | 9901 | €70,757 | -€38,923 | -€109,680 | |
| Financial charges | 65/66B | €477 | €235 | -€243 | -50.9% |
| Recurring financial charges | 65 | €477 | €235 | -€243 | -50.9% |
| Profit (loss) for the period before taxes | 9903 | €70,280 | -€39,157 | -€109,437 | |
| Income taxes | 67/77 | €16,003 | €341 | -€15,662 | -97.9% |
| Profit (loss) for the period | 9904 | €54,277 | -€39,499 | -€93,775 | |
| Profit (loss) for the period to be appropriated | 9905 | €54,277 | -€39,499 | -€93,775 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.