JFG CONSULT: 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.
JFG CONSULT
Largest movements
- Cash -€13,021
down €13,021 (-61.7%), from €21,111 to €8,090
mainly Contributions, distributions and other (-€57,780) and Debts after one year (-€7,208)
- Receivables within one year -€4,905
down €4,905 (-42.6%), from €11,506 to €6,601
of which Other amounts receivable: -€9,905
- Tangible fixed assets -€1,843
down €1,843 (-45.9%), from €4,019 to €2,176
- Profit (loss) carried forward -€37,564
no longer reported in 2025 (was €37,564)
- Other debts +€22,209
new in 2025: €22,209
- Tax, wage and social debts +€8,667
up €8,667 (+208%), from €4,159 to €12,826
- Debts after one year -€7,208
down €7,208 (-79.8%), from €9,030 to €1,821
- Trade debts -€5,995
down €5,995 (-68.2%), from €8,796 to €2,802
- Gross operating margin -€3,578
down €3,578 (-8.8%), from €40,542 to €36,964
- Other operating charges -€2,126
down €2,126 (-50.9%), from €4,180 to €2,054
- Taxes +€1,221
up €1,221 (+13.6%), from €8,997 to €10,218
- Financial charges -€433
down €433 (-13.6%), from €3,185 to €2,753
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 | €71,637 | €51,867 | -€19,770 | -27.6% |
| Fixed assets | 21/28 | €39,019 | €37,176 | -€1,843 | -4.7% |
| Tangible fixed assets | 22/27 | €4,019 | €2,176 | -€1,843 | -45.9% |
| Plant, machinery and equipment | 23 | €1,021 | €284 | -€737 | -72.2% |
| Furniture and vehicles | 24 | €436 | €7 | -€429 | -98.5% |
| Other tangible fixed assets | 26 | €2,563 | €1,885 | -€677 | -26.4% |
| Financial fixed assets | 28 | €35,000 | €35,000 | = | 0.0% |
| Current assets | 29/58 | €32,617 | €14,691 | -€17,926 | -55.0% |
| Amounts receivable within one year | 40/41 | €11,506 | €6,601 | -€4,905 | -42.6% |
| Trade receivables | 40 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 41 | €11,506 | €1,601 | -€9,905 | -86.1% |
| Cash at bank and in hand | 54/58 | €21,111 | €8,090 | -€13,021 | -61.7% |
| Total equity and liabilities | 10/49 | €71,637 | €51,867 | -€19,770 | -27.6% |
| Equity | 10/15 | €42,564 | €5,000 | -€37,564 | -88.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,564 | - | -€37,564 | |
| Amounts payable | 17/49 | €29,073 | €46,867 | +€17,794 | +61.2% |
| Amounts payable after more than one year | 17 | €9,030 | €1,821 | -€7,208 | -79.8% |
| Financial debts | 170/4 | €9,030 | €1,821 | -€7,208 | -79.8% |
| Amounts payable within one year | 42/48 | €20,043 | €45,046 | +€25,002 | +125% |
| Current portion of amounts payable after more than one year | 42 | €7,087 | €7,208 | +€121 | +1.7% |
| Trade debts | 44 | €8,796 | €2,802 | -€5,995 | -68.2% |
| Suppliers | 440/4 | €8,796 | €2,802 | -€5,995 | -68.2% |
| Taxes, remuneration and social security | 45 | €4,159 | €12,826 | +€8,667 | +208% |
| Taxes | 450/3 | €4,159 | €12,826 | +€8,667 | +208% |
| Other amounts payable | 47/48 | - | €22,209 | +€22,209 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,531 | €1,843 | +€312 | +20.4% |
| Other operating charges | 640/8 | €4,180 | €2,054 | -€2,126 | -50.9% |
| Gross operating margin | 9900 | €40,542 | €36,964 | -€3,578 | -8.8% |
| Operating profit (loss) | 9901 | €34,831 | €33,066 | -€1,765 | -5.1% |
| Financial income | 75/76B | €52 | €120 | +€68 | +130% |
| Recurring financial income | 75 | €52 | €120 | +€68 | +130% |
| Financial charges | 65/66B | €3,185 | €2,753 | -€433 | -13.6% |
| Recurring financial charges | 65 | €3,185 | €2,753 | -€433 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €31,698 | €30,434 | -€1,264 | -4.0% |
| Income taxes | 67/77 | €8,997 | €10,218 | +€1,221 | +13.6% |
| Profit (loss) for the period | 9904 | €22,701 | €20,216 | -€2,485 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,701 | €20,216 | -€2,485 | -10.9% |
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 30 October 2026 via checked.be.