JH Advisory Services: 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.
JH Advisory Services
Largest movements
- Cash +€15,578
up €15,578 (+112%), from €13,947 to €29,525
mainly Net result for the year (+€29,692) and Trade debts (+€4,820)
- Tangible fixed assets +€3,939
up €3,939 (+24.1%), from €16,315 to €20,254
- Receivables within one year -€857
down €857 (-85.7%), from €1,000 to €143
of which Trade receivables: -€1,000
- Deferred charges and accrued income -€594
down €594 (-22.2%), from €2,681 to €2,087
- Profit (loss) carried forward +€29,692
up €29,692 (+1,004%), from €2,959 to €32,651
- Other debts -€16,872
down €16,872 (-99.5%), from €16,952 to €80
- Trade debts +€4,820
up €4,820 (+153%), from €3,144 to €7,964
- Gross operating margin +€36,727
up €36,727 (+542%), from €6,771 to €43,498
- Taxes +€7,368
up €7,368 (+495%), from €1,489 to €8,857
- Depreciation +€1,643
up €1,643 (+489%), from €336 to €1,979
- Financial charges +€779
up €779 (+54.8%), from €1,422 to €2,202
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 | €33,944 | €52,009 | +€18,065 | +53.2% |
| Fixed assets | 21/28 | €16,315 | €20,254 | +€3,939 | +24.1% |
| Tangible fixed assets | 22/27 | €16,315 | €20,254 | +€3,939 | +24.1% |
| Land and buildings | 22 | €16,315 | €20,254 | +€3,939 | +24.1% |
| Current assets | 29/58 | €17,628 | €31,755 | +€14,127 | +80.1% |
| Amounts receivable within one year | 40/41 | €1,000 | €143 | -€857 | -85.7% |
| Trade receivables | 40 | €1,000 | - | -€1,000 | |
| Other amounts receivable | 41 | - | €143 | +€143 | |
| Cash at bank and in hand | 54/58 | €13,947 | €29,525 | +€15,578 | +112% |
| Deferred charges and accrued income | 490/1 | €2,681 | €2,087 | -€594 | -22.2% |
| Total equity and liabilities | 10/49 | €33,944 | €52,009 | +€18,065 | +53.2% |
| Equity | 10/15 | €5,359 | €35,051 | +€29,692 | +554% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,959 | €32,651 | +€29,692 | +1,004% |
| Amounts payable | 17/49 | €28,585 | €16,958 | -€11,627 | -40.7% |
| Amounts payable within one year | 42/48 | €28,585 | €16,958 | -€11,627 | -40.7% |
| Trade debts | 44 | €3,144 | €7,964 | +€4,820 | +153% |
| Suppliers | 440/4 | €3,144 | €7,964 | +€4,820 | +153% |
| Taxes, remuneration and social security | 45 | €8,489 | €8,914 | +€425 | +5.0% |
| Taxes | 450/3 | €8,489 | €8,914 | +€425 | +5.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €16,952 | €80 | -€16,872 | -99.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €336 | €1,979 | +€1,643 | +489% |
| Other operating charges | 640/8 | €496 | €774 | +€277 | +55.9% |
| Non-recurring operating charges | 66A | €68 | - | -€68 | |
| Gross operating margin | 9900 | €6,771 | €43,498 | +€36,727 | +542% |
| Operating profit (loss) | 9901 | €5,870 | €40,744 | +€34,874 | +594% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €1,422 | €2,202 | +€779 | +54.8% |
| Recurring financial charges | 65 | €1,422 | €2,202 | +€779 | +54.8% |
| Profit (loss) for the period before taxes | 9903 | €4,448 | €38,549 | +€34,102 | +767% |
| Income taxes | 67/77 | €1,489 | €8,857 | +€7,368 | +495% |
| Profit (loss) for the period | 9904 | €2,959 | €29,692 | +€26,734 | +904% |
| Profit (loss) for the period to be appropriated | 9905 | €2,959 | €29,692 | +€26,734 | +904% |
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 27 October 2026 via checked.be.