JG CONSULT: what changed
Two fiscal 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.
JG CONSULT
Largest movements
- Receivables after one year -€6,800
down €6,800 (-11.3%), from €60,000 to €53,200
- Receivables within one year -€944
down €944 (-35.6%), from €2,648 to €1,704
- Profit (loss) carried forward -€7,919
down €7,919 (-15.4%), from €51,459 to €43,540
- Gross operating margin -€5,208
down €5,208 (-182.2%), from -€2,858 to -€8,066
- Financial income -€800
down €800 (-40.0%), from €2,000 to €1,200
- Other operating charges +€421
new in 2025: €421
- Financial charges +€96
up €96 (+17.9%), from €536 to €632
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,648 | €54,904 | -€7,744 | -12.4% |
| Current assets | 29/58 | €62,648 | €54,904 | -€7,744 | -12.4% |
| Amounts receivable after more than one year | 29 | €60,000 | €53,200 | -€6,800 | -11.3% |
| Other amounts receivable | 291 | €60,000 | €53,200 | -€6,800 | -11.3% |
| Amounts receivable within one year | 40/41 | €2,648 | €1,704 | -€944 | -35.6% |
| Other amounts receivable | 41 | €2,648 | €1,704 | -€944 | -35.6% |
| Total equity and liabilities | 10/49 | €62,648 | €54,904 | -€7,744 | -12.4% |
| Equity | 10/15 | €57,656 | €49,737 | -€7,919 | -13.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,459 | €43,540 | -€7,919 | -15.4% |
| Amounts payable | 17/49 | €4,992 | €5,167 | +€175 | +3.5% |
| Amounts payable within one year | 42/48 | €4,992 | €5,167 | +€175 | +3.5% |
| Financial debts | 43 | €4,992 | €5,167 | +€175 | +3.5% |
| Credit institutions | 430/8 | €4,992 | €5,167 | +€175 | +3.5% |
| Other operating charges | 640/8 | - | €421 | +€421 | |
| Gross operating margin | 9900 | -€2,858 | -€8,066 | -€5,208 | -182.2% |
| Operating profit (loss) | 9901 | -€2,858 | -€8,487 | -€5,629 | -197.0% |
| Financial income | 75/76B | €2,000 | €1,200 | -€800 | -40.0% |
| Recurring financial income | 75 | €2,000 | €1,200 | -€800 | -40.0% |
| Financial charges | 65/66B | €536 | €632 | +€96 | +17.9% |
| Recurring financial charges | 65 | €536 | €632 | +€96 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,394 | -€7,919 | -€6,525 | -468.1% |
| Profit (loss) for the period | 9904 | -€1,394 | -€7,919 | -€6,525 | -468.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,394 | -€7,919 | -€6,525 | -468.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.