JG 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.
JG Consulting
Largest movements
- Receivables within one year -€79,021
down €79,021 (-76.1%), from €103,832 to €24,811
of which Other amounts receivable: -€69,716
- Cash -€7,395
down €7,395 (-18.2%), from €40,744 to €33,349
mainly Contributions, distributions and other (-€177,582) and Investment in fixed assets (net) (-€1,020)
- Reserves -€136,686
down €136,686 (-100%), from €136,686 to €0
- Other debts +€37,239
up €37,239, from €0 to €37,239
- Tax, wage and social debts +€10,807
up €10,807 (+88.3%), from €12,244 to €23,051
- Other operating charges +€793
up €793 (+83.3%), from €952 to €1,746
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 | €152,860 | €65,340 | -€87,520 | -57.3% |
| Fixed assets | 21/28 | €6,600 | €6,245 | -€356 | -5.4% |
| Tangible fixed assets | 22/27 | €6,600 | €6,245 | -€356 | -5.4% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €3,254 | €3,718 | +€464 | +14.3% |
| Furniture and vehicles | 24 | €3,347 | €2,527 | -€820 | -24.5% |
| Current assets | 29/58 | €146,259 | €59,096 | -€87,164 | -59.6% |
| Amounts receivable within one year | 40/41 | €103,832 | €24,811 | -€79,021 | -76.1% |
| Trade receivables | 40 | €22,282 | €12,977 | -€9,305 | -41.8% |
| Other amounts receivable | 41 | €81,549 | €11,834 | -€69,716 | -85.5% |
| Cash at bank and in hand | 54/58 | €40,744 | €33,349 | -€7,395 | -18.2% |
| Deferred charges and accrued income | 490/1 | €1,684 | €936 | -€748 | -44.4% |
| Total equity and liabilities | 10/49 | €152,860 | €65,340 | -€87,520 | -57.3% |
| Equity | 10/15 | €136,686 | €0 | -€136,686 | -100% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €136,686 | €0 | -€136,686 | -100% |
| Distributable reserves | 133 | €136,686 | €0 | -€136,686 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,174 | €65,340 | +€49,166 | +304% |
| Amounts payable within one year | 42/48 | €16,174 | €65,340 | +€49,166 | +304% |
| Financial debts | 43 | €71 | €36 | -€35 | -48.9% |
| Credit institutions | 430/8 | €71 | €36 | -€35 | -48.9% |
| Trade debts | 44 | €3,859 | €5,014 | +€1,155 | +29.9% |
| Suppliers | 440/4 | €3,859 | €5,014 | +€1,155 | +29.9% |
| Taxes, remuneration and social security | 45 | €12,244 | €23,051 | +€10,807 | +88.3% |
| Taxes | 450/3 | €12,244 | €23,051 | +€10,807 | +88.3% |
| Other amounts payable | 47/48 | €0 | €37,239 | +€37,239 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,090 | €1,376 | +€286 | +26.2% |
| Other operating charges | 640/8 | €952 | €1,746 | +€793 | +83.3% |
| Non-recurring operating charges | 66A | €921 | €0 | -€921 | -100% |
| Gross operating margin | 9900 | €63,050 | €62,496 | -€554 | -0.9% |
| Operating profit (loss) | 9901 | €60,087 | €59,374 | -€712 | -1.2% |
| Financial income | 75/76B | €169 | €1 | -€168 | -99.4% |
| Recurring financial income | 75 | €169 | €1 | -€168 | -99.4% |
| Financial charges | 65/66B | €1,098 | €1,392 | +€294 | +26.8% |
| Recurring financial charges | 65 | €1,098 | €1,392 | +€294 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €59,158 | €57,984 | -€1,174 | -2.0% |
| Income taxes | 67/77 | €16,522 | €17,088 | +€566 | +3.4% |
| Profit (loss) for the period | 9904 | €42,636 | €40,896 | -€1,740 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,636 | €40,896 | -€1,740 | -4.1% |
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.