JG 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.
JG Consult
Largest movements
- Cash +€40,263
up €40,263 (+91.7%), from €43,887 to €84,150
mainly Net result for the year (+€81,744) and Tax, wage and social debts (+€21,600)
- Receivables within one year +€6,655
up €6,655 (+73.3%), from €9,075 to €15,730
of which Trade receivables: +€6,655
- Reserves +€81,744
up €81,744 (+281%), from €29,109 to €110,853
- Debts after one year -€67,285
down €67,285 (-15.5%), from €434,643 to €367,358
- Tax, wage and social debts +€21,600
up €21,600 (+118%), from €18,343 to €39,943
of which Taxes: +€23,600
- Other debts +€7,807
new in 2025: €7,807
- Gross operating margin +€80,295
up €80,295 (+187%), from €43,011 to €123,306
- Taxes +€17,545
up €17,545 (+181%), from €9,703 to €27,248
- Financial charges +€13,471
up €13,471 (+1,862%), from €724 to €14,194
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 | €552,962 | €599,880 | +€46,918 | +8.5% |
| Fixed assets | 21/28 | €500,000 | €500,000 | = | 0.0% |
| Financial fixed assets | 28 | €500,000 | €500,000 | = | 0.0% |
| Current assets | 29/58 | €52,962 | €99,880 | +€46,918 | +88.6% |
| Amounts receivable within one year | 40/41 | €9,075 | €15,730 | +€6,655 | +73.3% |
| Trade receivables | 40 | €9,075 | €15,730 | +€6,655 | +73.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €43,887 | €84,150 | +€40,263 | +91.7% |
| Total equity and liabilities | 10/49 | €552,962 | €599,880 | +€46,918 | +8.5% |
| Equity | 10/15 | €34,109 | €115,853 | +€81,744 | +240% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €29,109 | €110,853 | +€81,744 | +281% |
| Distributable reserves | 133 | €29,109 | €110,853 | +€81,744 | +281% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €518,853 | €484,027 | -€34,826 | -6.7% |
| Amounts payable after more than one year | 17 | €434,643 | €367,358 | -€67,285 | -15.5% |
| Financial debts | 170/4 | €434,643 | €367,358 | -€67,285 | -15.5% |
| Amounts payable within one year | 42/48 | €84,210 | €116,393 | +€32,182 | +38.2% |
| Current portion of amounts payable after more than one year | 42 | €65,357 | €67,285 | +€1,927 | +2.9% |
| Trade debts | 44 | €510 | €1,358 | +€848 | +166% |
| Suppliers | 440/4 | €510 | €1,358 | +€848 | +166% |
| Taxes, remuneration and social security | 45 | €18,343 | €39,943 | +€21,600 | +118% |
| Taxes | 450/3 | €16,343 | €39,943 | +€23,600 | +144% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | - | €7,807 | +€7,807 | |
| Accrued charges and deferred income | 492/3 | - | €276 | +€276 | |
| Other operating charges | 640/8 | €902 | €120 | -€782 | -86.7% |
| Gross operating margin | 9900 | €43,011 | €123,306 | +€80,295 | +187% |
| Operating profit (loss) | 9901 | €42,109 | €123,186 | +€81,077 | +193% |
| Financial charges | 65/66B | €724 | €14,194 | +€13,471 | +1,862% |
| Recurring financial charges | 65 | €724 | €14,194 | +€13,471 | +1,862% |
| Profit (loss) for the period before taxes | 9903 | €41,385 | €108,992 | +€67,607 | +163% |
| Income taxes | 67/77 | €9,703 | €27,248 | +€17,545 | +181% |
| Profit (loss) for the period | 9904 | €31,682 | €81,744 | +€50,062 | +158% |
| Profit (loss) for the period to be appropriated | 9905 | €31,682 | €81,744 | +€50,062 | +158% |
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 26 October 2026 via checked.be.