JH Consultancy: 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 Consultancy
Largest movements
- Cash +€14,624
up €14,624 (+69.2%), from €21,122 to €35,746
mainly Net result for the year (+€11,497) and Short-term financial debts (+€3,365)
- Tangible fixed assets -€1,065
down €1,065 (-55.8%), from €1,909 to €844
- Reserves +€11,497
up €11,497 (+46.7%), from €24,603 to €36,100
- Short-term financial debts +€3,365
new in 2025: €3,365
- Tax, wage and social debts -€3,215
down €3,215 (-33.6%), from €9,578 to €6,363
- Other debts +€2,061
up €2,061 (+140%), from €1,471 to €3,532
- Gross operating margin +€3,341
up €3,341 (+17.7%), from €18,883 to €22,224
- Taxes +€1,847
up €1,847 (+45.9%), from €4,024 to €5,871
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 | €58,456 | €72,235 | +€13,779 | +23.6% |
| Fixed assets | 21/28 | €1,909 | €844 | -€1,065 | -55.8% |
| Tangible fixed assets | 22/27 | €1,909 | €844 | -€1,065 | -55.8% |
| Furniture and vehicles | 24 | €1,909 | €844 | -€1,065 | -55.8% |
| Current assets | 29/58 | €56,548 | €71,391 | +€14,844 | +26.2% |
| Amounts receivable within one year | 40/41 | €30,891 | €31,054 | +€163 | +0.5% |
| Trade receivables | 40 | €30,891 | €26,659 | -€4,232 | -13.7% |
| Other amounts receivable | 41 | - | €4,395 | +€4,395 | |
| Cash at bank and in hand | 54/58 | €21,122 | €35,746 | +€14,624 | +69.2% |
| Deferred charges and accrued income | 490/1 | €4,534 | €4,591 | +€57 | +1.3% |
| Total equity and liabilities | 10/49 | €58,456 | €72,235 | +€13,779 | +23.6% |
| Equity | 10/15 | €25,603 | €37,100 | +€11,497 | +44.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €24,603 | €36,100 | +€11,497 | +46.7% |
| Distributable reserves | 133 | €24,603 | €36,100 | +€11,497 | +46.7% |
| Amounts payable | 17/49 | €32,854 | €35,136 | +€2,282 | +6.9% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,854 | €15,136 | +€2,282 | +17.8% |
| Financial debts | 43 | - | €3,365 | +€3,365 | |
| Credit institutions | 430/8 | - | €3,365 | +€3,365 | |
| Trade debts | 44 | €1,805 | €1,876 | +€71 | +3.9% |
| Suppliers | 440/4 | €1,805 | €1,876 | +€71 | +3.9% |
| Taxes, remuneration and social security | 45 | €9,578 | €6,363 | -€3,215 | -33.6% |
| Taxes | 450/3 | €9,578 | €6,363 | -€3,215 | -33.6% |
| Other amounts payable | 47/48 | €1,471 | €3,532 | +€2,061 | +140% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,065 | €1,065 | = | 0.0% |
| Other operating charges | 640/8 | €935 | €731 | -€205 | -21.9% |
| Non-recurring operating charges | 66A | €783 | - | -€783 | |
| Gross operating margin | 9900 | €18,883 | €22,224 | +€3,341 | +17.7% |
| Operating profit (loss) | 9901 | €16,100 | €20,429 | +€4,328 | +26.9% |
| Financial income | 75/76B | €4 | €73 | +€69 | +1,798% |
| Recurring financial income | 75 | €4 | €73 | +€69 | +1,798% |
| Financial charges | 65/66B | €3,302 | €3,134 | -€168 | -5.1% |
| Recurring financial charges | 65 | €3,302 | €3,134 | -€168 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €12,803 | €17,368 | +€4,565 | +35.7% |
| Income taxes | 67/77 | €4,024 | €5,871 | +€1,847 | +45.9% |
| Profit (loss) for the period | 9904 | €8,779 | €11,497 | +€2,718 | +31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,779 | €11,497 | +€2,718 | +31.0% |
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 20 October 2026 via checked.be.