JFG 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.
JFG Consulting
Largest movements
- Tangible fixed assets -€26,483
down €26,483 (-6.6%), from €402,446 to €375,963
of which Land and buildings: -€13,323
- Receivables within one year +€7,551
up €7,551 (+38.9%), from €19,400 to €26,952
- Other debts -€49,514
down €49,514 (-33.4%), from €148,318 to €98,803
- Profit (loss) carried forward +€30,639
up €30,639 (+93.4%), from €32,804 to €63,443
- Debts after one year -€13,550
down €13,550 (-6.0%), from €227,579 to €214,029
- Tax, wage and social debts +€9,903
up €9,903 (+68.9%), from €14,383 to €24,286
- Gross operating margin +€4,413
up €4,413 (+5.8%), from €76,250 to €80,663
- Taxes +€992
up €992 (+13.2%), from €7,526 to €8,518
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 | €437,005 | €415,895 | -€21,110 | -4.8% |
| Fixed assets | 21/28 | €402,446 | €375,963 | -€26,483 | -6.6% |
| Tangible fixed assets | 22/27 | €402,446 | €375,963 | -€26,483 | -6.6% |
| Land and buildings | 22 | €360,277 | €346,955 | -€13,323 | -3.7% |
| Plant, machinery and equipment | 23 | €1,116 | €846 | -€270 | -24.2% |
| Furniture and vehicles | 24 | €41,053 | €28,162 | -€12,891 | -31.4% |
| Current assets | 29/58 | €34,559 | €39,933 | +€5,374 | +15.5% |
| Amounts receivable within one year | 40/41 | €19,400 | €26,952 | +€7,551 | +38.9% |
| Trade receivables | 40 | €19,400 | €26,952 | +€7,551 | +38.9% |
| Cash at bank and in hand | 54/58 | €12,325 | €10,762 | -€1,563 | -12.7% |
| Deferred charges and accrued income | 490/1 | €2,833 | €2,218 | -€615 | -21.7% |
| Total equity and liabilities | 10/49 | €437,005 | €415,895 | -€21,110 | -4.8% |
| Equity | 10/15 | €33,304 | €63,943 | +€30,639 | +92.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,804 | €63,443 | +€30,639 | +93.4% |
| Amounts payable | 17/49 | €403,701 | €351,952 | -€51,749 | -12.8% |
| Amounts payable after more than one year | 17 | €227,579 | €214,029 | -€13,550 | -6.0% |
| Financial debts | 170/4 | €227,579 | €214,029 | -€13,550 | -6.0% |
| Amounts payable within one year | 42/48 | €176,055 | €137,856 | -€38,200 | -21.7% |
| Current portion of amounts payable after more than one year | 42 | €12,976 | €13,550 | +€574 | +4.4% |
| Trade debts | 44 | €379 | €1,216 | +€837 | +221% |
| Suppliers | 440/4 | €379 | €1,216 | +€837 | +221% |
| Taxes, remuneration and social security | 45 | €14,383 | €24,286 | +€9,903 | +68.9% |
| Taxes | 450/3 | €14,383 | €24,286 | +€9,903 | +68.9% |
| Other amounts payable | 47/48 | €148,318 | €98,803 | -€49,514 | -33.4% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,133 | €29,609 | +€476 | +1.6% |
| Other operating charges | 640/8 | €1,404 | €1,493 | +€88 | +6.3% |
| Gross operating margin | 9900 | €76,250 | €80,663 | +€4,413 | +5.8% |
| Operating profit (loss) | 9901 | €45,712 | €49,561 | +€3,848 | +8.4% |
| Financial income | 75/76B | €73 | €19 | -€54 | -73.3% |
| Recurring financial income | 75 | €73 | €19 | -€54 | -73.3% |
| Financial charges | 65/66B | €10,843 | €10,423 | -€420 | -3.9% |
| Recurring financial charges | 65 | €10,843 | €10,423 | -€420 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €34,943 | €39,157 | +€4,215 | +12.1% |
| Income taxes | 67/77 | €7,526 | €8,518 | +€992 | +13.2% |
| Profit (loss) for the period | 9904 | €27,416 | €30,639 | +€3,223 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,416 | €30,639 | +€3,223 | +11.8% |
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 14 October 2026 via checked.be.