JH CONSULTANCY 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 CONSULTANCY SERVICES
Largest movements
- Cash -€9,192
down €9,192 (-18.8%), from €48,974 to €39,782
mainly Contributions, distributions and other (-€47,059) and Receivables within one year (-€6,690)
- Receivables within one year +€6,690
up €6,690 (+43.0%), from €15,546 to €22,236
of which Other amounts receivable: +€3,390
- Deferred charges and accrued income +€1,650
new in 2025: €1,650
- Reserves -€29,455
down €29,455 (-82.0%), from €35,905 to €6,450
- Profit (loss) carried forward +€15,551
up €15,551 (+6,296%), from €247 to €15,798
- Other debts +€7,057
up €7,057 (+28.9%), from €24,433 to €31,490
- Tax, wage and social debts +€6,359
up €6,359 (+21,197%), from €30 to €6,389
of which Taxes: +€6,359
- Taxes +€6,849
up €6,849 (+72.2%), from €9,491 to €16,340
- Financial charges -€995
down €995 (-86.6%), from €1,149 to €154
- Gross operating margin -€842
down €842 (-1.7%), from €50,308 to €49,466
- Other operating charges -€528
no longer reported in 2025 (was €528)
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 | €64,520 | €63,668 | -€852 | -1.3% |
| Current assets | 29/58 | €64,520 | €63,668 | -€852 | -1.3% |
| Amounts receivable within one year | 40/41 | €15,546 | €22,236 | +€6,690 | +43.0% |
| Trade receivables | 40 | €7,150 | €10,450 | +€3,300 | +46.2% |
| Other amounts receivable | 41 | €8,396 | €11,786 | +€3,390 | +40.4% |
| Cash at bank and in hand | 54/58 | €48,974 | €39,782 | -€9,192 | -18.8% |
| Deferred charges and accrued income | 490/1 | - | €1,650 | +€1,650 | |
| Total equity and liabilities | 10/49 | €64,520 | €63,668 | -€852 | -1.3% |
| Equity | 10/15 | €39,152 | €25,248 | -€13,904 | -35.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €35,905 | €6,450 | -€29,455 | -82.0% |
| Distributable reserves | 133 | €35,905 | €6,450 | -€29,455 | -82.0% |
| Profit (loss) carried forward | 14 | €247 | €15,798 | +€15,551 | +6,296% |
| Amounts payable | 17/49 | €25,368 | €38,420 | +€13,052 | +51.5% |
| Amounts payable within one year | 42/48 | €25,368 | €38,420 | +€13,052 | +51.5% |
| Trade debts | 44 | €905 | €541 | -€364 | -40.2% |
| Suppliers | 440/4 | €905 | €541 | -€364 | -40.2% |
| Taxes, remuneration and social security | 45 | €30 | €6,389 | +€6,359 | +21,197% |
| Taxes | 450/3 | - | €6,359 | +€6,359 | |
| Remuneration and social security | 454/9 | €30 | €30 | = | 0.0% |
| Other amounts payable | 47/48 | €24,433 | €31,490 | +€7,057 | +28.9% |
| Remuneration, social security and pensions | 62 | €185 | - | -€185 | |
| Other operating charges | 640/8 | €528 | - | -€528 | |
| Gross operating margin | 9900 | €50,308 | €49,466 | -€842 | -1.7% |
| Operating profit (loss) | 9901 | €49,595 | €49,466 | -€129 | -0.3% |
| Financial income | 75/76B | - | €183 | +€183 | |
| Recurring financial income | 75 | - | €183 | +€183 | |
| Financial charges | 65/66B | €1,149 | €154 | -€995 | -86.6% |
| Recurring financial charges | 65 | €1,149 | €154 | -€995 | -86.6% |
| Profit (loss) for the period before taxes | 9903 | €48,446 | €49,495 | +€1,049 | +2.2% |
| Income taxes | 67/77 | €9,491 | €16,340 | +€6,849 | +72.2% |
| Profit (loss) for the period | 9904 | €38,955 | €33,155 | -€5,800 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,955 | €33,155 | -€5,800 | -14.9% |
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 14 October 2026 via checked.be.