JFS 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.
JFS Consult
Largest movements
- Receivables within one year -€36,362
down €36,362 (-100.0%), from €36,362 to €0
of which Trade receivables: -€25,675
- Cash -€29,826
down €29,826 (-85.8%), from €34,779 to €4,953
mainly Net result for the year (-€62,509) and Other debts (-€17,637)
- Tangible fixed assets -€22,875
down €22,875 (-54.0%), from €42,377 to €19,501
of which Furniture and vehicles: -€22,437
- Deferred charges and accrued income -€2,986
down €2,986 (-45.7%), from €6,539 to €3,553
- Profit (loss) carried forward -€62,509
down €62,509, from €18,972 to -€43,537
- Other debts -€17,637
down €17,637 (-79.4%), from €22,216 to €4,579
- Tax, wage and social debts -€7,567
down €7,567 (-95.9%), from €7,894 to €327
of which Taxes: -€6,448
- Trade debts -€4,336
down €4,336 (-68.1%), from €6,368 to €2,032
- Gross operating margin -€77,381
down €77,381, from €41,861 to -€35,520
- Depreciation -€2,042
down €2,042 (-7.7%), from €26,662 to €24,621
- Financial income -€831
down €831 (-88.9%), from €936 to €104
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 | €120,056 | €28,007 | -€92,049 | -76.7% |
| Fixed assets | 21/28 | €42,377 | €19,501 | -€22,875 | -54.0% |
| Tangible fixed assets | 22/27 | €42,377 | €19,501 | -€22,875 | -54.0% |
| Furniture and vehicles | 24 | €39,076 | €16,639 | -€22,437 | -57.4% |
| Other tangible fixed assets | 26 | €3,300 | €2,862 | -€438 | -13.3% |
| Current assets | 29/58 | €77,680 | €8,506 | -€69,174 | -89.1% |
| Amounts receivable within one year | 40/41 | €36,362 | €0 | -€36,362 | -100.0% |
| Trade receivables | 40 | €25,675 | €0 | -€25,675 | -100.0% |
| Other amounts receivable | 41 | €10,687 | €0 | -€10,687 | -100.0% |
| Cash at bank and in hand | 54/58 | €34,779 | €4,953 | -€29,826 | -85.8% |
| Deferred charges and accrued income | 490/1 | €6,539 | €3,553 | -€2,986 | -45.7% |
| Total equity and liabilities | 10/49 | €120,056 | €28,007 | -€92,049 | -76.7% |
| Equity | 10/15 | €83,579 | €21,070 | -€62,509 | -74.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €58,407 | €58,407 | = | 0.0% |
| Distributable reserves | 133 | €58,407 | €58,407 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,972 | -€43,537 | -€62,509 | |
| Amounts payable | 17/49 | €36,478 | €6,938 | -€29,540 | -81.0% |
| Amounts payable within one year | 42/48 | €36,478 | €6,938 | -€29,540 | -81.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €6,368 | €2,032 | -€4,336 | -68.1% |
| Suppliers | 440/4 | €6,368 | €2,032 | -€4,336 | -68.1% |
| Taxes, remuneration and social security | 45 | €7,894 | €327 | -€7,567 | -95.9% |
| Taxes | 450/3 | €6,775 | €327 | -€6,448 | -95.2% |
| Remuneration and social security | 454/9 | €1,119 | €0 | -€1,119 | -100.0% |
| Other amounts payable | 47/48 | €22,216 | €4,579 | -€17,637 | -79.4% |
| Non-recurring operating income | 76A | - | €9,050 | +€9,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,662 | €24,621 | -€2,042 | -7.7% |
| Other operating charges | 640/8 | €1,460 | €1,378 | -€81 | -5.6% |
| Non-recurring operating charges | 66A | €443 | €0 | -€443 | -100.0% |
| Gross operating margin | 9900 | €41,861 | -€35,520 | -€77,381 | |
| Operating profit (loss) | 9901 | €13,296 | -€61,519 | -€74,815 | |
| Financial income | 75/76B | €936 | €104 | -€831 | -88.9% |
| Recurring financial income | 75 | €936 | €104 | -€831 | -88.9% |
| Financial charges | 65/66B | €776 | €733 | -€43 | -5.5% |
| Recurring financial charges | 65 | €776 | €733 | -€43 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €13,456 | -€62,148 | -€75,604 | |
| Income taxes | 67/77 | €373 | €361 | -€13 | -3.4% |
| Profit (loss) for the period | 9904 | €13,082 | -€62,509 | -€75,591 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,082 | -€62,509 | -€75,591 |
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 11 October 2026 via checked.be.