JFL 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.
JFL CONSULTING
Largest movements
- Cash +€33,168
up €33,168 (+75.8%), from €43,768 to €76,936
mainly Net result for the year (+€43,989) and Other debts (+€28,672)
- Other debts +€28,672
up €28,672 (+258%), from €11,116 to €39,787
- Tax, wage and social debts +€4,721
up €4,721 (+116%), from €4,069 to €8,790
- Reserves -€1,907
down €1,907 (-4.2%), from €45,896 to €43,989
- Gross operating margin -€2,361
down €2,361 (-4.0%), from €58,510 to €56,149
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 | €79,681 | €112,195 | +€32,514 | +40.8% |
| Current assets | 29/58 | €79,681 | €112,195 | +€32,514 | +40.8% |
| Amounts receivable within one year | 40/41 | €34,896 | €35,259 | +€363 | +1.0% |
| Trade receivables | 40 | €31,841 | €31,810 | -€31 | -0.1% |
| Other amounts receivable | 41 | €3,055 | €3,449 | +€394 | +12.9% |
| Cash at bank and in hand | 54/58 | €43,768 | €76,936 | +€33,168 | +75.8% |
| Deferred charges and accrued income | 490/1 | €1,017 | €0 | -€1,017 | -100% |
| Total equity and liabilities | 10/49 | €79,681 | €112,195 | +€32,514 | +40.8% |
| Equity | 10/15 | €64,496 | €62,589 | -€1,907 | -3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,896 | €43,989 | -€1,907 | -4.2% |
| Distributable reserves | 133 | €45,896 | €43,989 | -€1,907 | -4.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,185 | €49,606 | +€34,421 | +227% |
| Amounts payable within one year | 42/48 | €15,185 | €49,606 | +€34,421 | +227% |
| Trade debts | 44 | €0 | €1,029 | +€1,029 | |
| Suppliers | 440/4 | €0 | €1,029 | +€1,029 | |
| Taxes, remuneration and social security | 45 | €4,069 | €8,790 | +€4,721 | +116% |
| Taxes | 450/3 | €4,069 | €8,790 | +€4,721 | +116% |
| Other amounts payable | 47/48 | €11,116 | €39,787 | +€28,672 | +258% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €58,510 | €56,149 | -€2,361 | -4.0% |
| Operating profit (loss) | 9901 | €58,004 | €55,629 | -€2,375 | -4.1% |
| Financial income | 75/76B | €0 | €319 | +€319 | +1,063,067% |
| Recurring financial income | 75 | €0 | €319 | +€319 | +1,063,067% |
| Financial charges | 65/66B | €164 | €353 | +€189 | +116% |
| Recurring financial charges | 65 | €164 | €353 | +€189 | +116% |
| Profit (loss) for the period before taxes | 9903 | €57,841 | €55,595 | -€2,246 | -3.9% |
| Income taxes | 67/77 | €11,945 | €11,606 | -€339 | -2.8% |
| Profit (loss) for the period | 9904 | €45,896 | €43,989 | -€1,906 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,896 | €43,989 | -€1,906 | -4.2% |
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 21 October 2026 via checked.be.