JG consultancy: 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 consultancy
Largest movements
- Receivables within one year +€94,759
up €94,759 (+590.8%), from €16,040 to €110,800
of which Trade receivables: +€94,759
- Cash -€52,245
down €52,245 (-62.3%), from €83,858 to €31,613
mainly Receivables within one year (-€94,759) and Contributions, distributions and other (-€86,000)
- Tangible fixed assets -€24,235
down €24,235 (-29.2%), from €83,102 to €58,868
of which Furniture and vehicles: -€18,782
- Tax, wage and social debts +€33,373
up €33,373 (+134.3%), from €24,852 to €58,225
- Current portion of long-term debt -€10,595
down €10,595 (-64.3%), from €16,472 to €5,877
- Other debts +€8,031
up €8,031 (+29.7%), from €27,017 to €35,048
- Reserves -€7,944
down €7,944 (-9.3%), from €85,437 to €77,493
- Debts after one year -€5,877
down €5,877 (-27.7%), from €21,223 to €15,346
- Gross operating margin +€21,431
up €21,431 (+20.6%), from €103,951 to €125,382
- Depreciation -€10,337
down €10,337 (-29.9%), from €34,572 to €24,235
- Taxes +€8,566
up €8,566 (+69.2%), from €12,383 to €20,949
- Other operating charges -€5,655
down €5,655 (-90.0%), from €6,282 to €627
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 | €183,001 | €201,280 | +€18,280 | +10.0% |
| Fixed assets | 21/28 | €83,102 | €58,868 | -€24,235 | -29.2% |
| Tangible fixed assets | 22/27 | €83,102 | €58,868 | -€24,235 | -29.2% |
| Land and buildings | 22 | €44,166 | €42,802 | -€1,364 | -3.1% |
| Plant, machinery and equipment | 23 | €7,033 | €2,944 | -€4,089 | -58.1% |
| Furniture and vehicles | 24 | €31,904 | €13,121 | -€18,782 | -58.9% |
| Current assets | 29/58 | €99,898 | €142,413 | +€42,515 | +42.6% |
| Amounts receivable within one year | 40/41 | €16,040 | €110,800 | +€94,759 | +590.8% |
| Trade receivables | 40 | €16,040 | €110,800 | +€94,759 | +590.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €83,858 | €31,613 | -€52,245 | -62.3% |
| Total equity and liabilities | 10/49 | €183,001 | €201,280 | +€18,280 | +10.0% |
| Equity | 10/15 | €93,437 | €85,493 | -€7,944 | -8.5% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €85,437 | €77,493 | -€7,944 | -9.3% |
| Distributable reserves | 133 | €85,437 | €77,493 | -€7,944 | -9.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €89,564 | €115,788 | +€26,223 | +29.3% |
| Amounts payable after more than one year | 17 | €21,223 | €15,346 | -€5,877 | -27.7% |
| Financial debts | 170/4 | €21,223 | €15,346 | -€5,877 | -27.7% |
| Amounts payable within one year | 42/48 | €68,341 | €100,442 | +€32,101 | +47.0% |
| Current portion of amounts payable after more than one year | 42 | €16,472 | €5,877 | -€10,595 | -64.3% |
| Trade debts | 44 | €0 | €1,291 | +€1,291 | |
| Suppliers | 440/4 | €0 | €1,291 | +€1,291 | |
| Taxes, remuneration and social security | 45 | €24,852 | €58,225 | +€33,373 | +134.3% |
| Taxes | 450/3 | €24,852 | €58,225 | +€33,373 | +134.3% |
| Other amounts payable | 47/48 | €27,017 | €35,048 | +€8,031 | +29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,572 | €24,235 | -€10,337 | -29.9% |
| Other operating charges | 640/8 | €6,282 | €627 | -€5,655 | -90.0% |
| Gross operating margin | 9900 | €103,951 | €125,382 | +€21,431 | +20.6% |
| Operating profit (loss) | 9901 | €63,097 | €100,520 | +€37,424 | +59.3% |
| Financial charges | 65/66B | €2,008 | €1,515 | -€493 | -24.6% |
| Recurring financial charges | 65 | €2,008 | €1,515 | -€493 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €61,088 | €99,005 | +€37,917 | +62.1% |
| Income taxes | 67/77 | €12,383 | €20,949 | +€8,566 | +69.2% |
| Profit (loss) for the period | 9904 | €48,706 | €78,056 | +€29,350 | +60.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,706 | €78,056 | +€29,350 | +60.3% |
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 2 October 2026 via checked.be.