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
- Cash +€47,564
up €47,564 (+35.4%), from €134,356 to €181,920
mainly Net result for the year (+€119,244) and Other debts (+€29,000)
- Other debts +€29,000
up €29,000 (+32.2%), from €90,000 to €119,000
- Trade debts +€17,504
up €17,504 (+124%), from €14,076 to €31,580
- Tax, wage and social debts +€3,023
up €3,023 (+9.2%), from €33,015 to €36,038
- Gross operating margin +€92,249
up €92,249 (+46.0%), from €200,527 to €292,776
- Other operating charges +€44,163
up €44,163 (+49.0%), from €90,079 to €134,242
- Taxes +€10,826
up €10,826 (+45.4%), from €23,855 to €34,681
- Financial charges +€3,943
up €3,943 (+919%), from €429 to €4,372
- Financial income -€3,924
down €3,924 (-79.5%), from €4,934 to €1,010
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 | €159,467 | €207,308 | +€47,841 | +30.0% |
| Fixed assets | 21/28 | €5,942 | €4,695 | -€1,247 | -21.0% |
| Tangible fixed assets | 22/27 | €3,859 | €2,612 | -€1,247 | -32.3% |
| Plant, machinery and equipment | 23 | €1,587 | €890 | -€697 | -43.9% |
| Furniture and vehicles | 24 | €2,272 | €1,722 | -€550 | -24.2% |
| Financial fixed assets | 28 | €2,083 | €2,083 | = | 0.0% |
| Current assets | 29/58 | €153,525 | €202,613 | +€49,088 | +32.0% |
| Amounts receivable within one year | 40/41 | €16,406 | €16,945 | +€539 | +3.3% |
| Trade receivables | 40 | €1,456 | €14,993 | +€13,537 | +930% |
| Other amounts receivable | 41 | €14,950 | €1,952 | -€12,998 | -86.9% |
| Cash at bank and in hand | 54/58 | €134,356 | €181,920 | +€47,564 | +35.4% |
| Deferred charges and accrued income | 490/1 | €2,763 | €3,748 | +€985 | +35.6% |
| Total equity and liabilities | 10/49 | €159,467 | €207,308 | +€47,841 | +30.0% |
| Equity | 10/15 | €19,807 | €20,051 | +€244 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,207 | €1,451 | +€244 | +20.2% |
| Amounts payable | 17/49 | €139,660 | €187,257 | +€47,597 | +34.1% |
| Amounts payable after more than one year | 17 | €1,076 | €364 | -€712 | -66.2% |
| Other amounts payable | 178/9 | €1,076 | €364 | -€712 | -66.2% |
| Amounts payable within one year | 42/48 | €137,091 | €186,618 | +€49,527 | +36.1% |
| Trade debts | 44 | €14,076 | €31,580 | +€17,504 | +124% |
| Suppliers | 440/4 | €14,076 | €31,580 | +€17,504 | +124% |
| Taxes, remuneration and social security | 45 | €33,015 | €36,038 | +€3,023 | +9.2% |
| Taxes | 450/3 | €33,015 | €36,038 | +€3,023 | +9.2% |
| Other amounts payable | 47/48 | €90,000 | €119,000 | +€29,000 | +32.2% |
| Accrued charges and deferred income | 492/3 | €1,493 | €275 | -€1,218 | -81.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,597 | €1,247 | -€350 | -21.9% |
| Other operating charges | 640/8 | €90,079 | €134,242 | +€44,163 | +49.0% |
| Gross operating margin | 9900 | €200,527 | €292,776 | +€92,249 | +46.0% |
| Operating profit (loss) | 9901 | €108,851 | €157,287 | +€48,436 | +44.5% |
| Financial income | 75/76B | €4,934 | €1,010 | -€3,924 | -79.5% |
| Recurring financial income | 75 | €4,934 | €1,010 | -€3,924 | -79.5% |
| Financial charges | 65/66B | €429 | €4,372 | +€3,943 | +919% |
| Recurring financial charges | 65 | €429 | €4,372 | +€3,943 | +919% |
| Profit (loss) for the period before taxes | 9903 | €113,356 | €153,925 | +€40,569 | +35.8% |
| Income taxes | 67/77 | €23,855 | €34,681 | +€10,826 | +45.4% |
| Profit (loss) for the period | 9904 | €89,501 | €119,244 | +€29,743 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €89,501 | €119,244 | +€29,743 | +33.2% |
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 31 October 2026 via checked.be.