JH IT-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.
JH IT-Consulting
Largest movements
- Tangible fixed assets -€23,272
down €23,272 (-26.7%), from €87,049 to €63,777
of which Furniture and vehicles: -€24,397
- Current investments -€14,040
down €14,040 (-13.5%), from €104,068 to €90,028
- Stocks and contracts +€7,933
up €7,933 (+377%), from €2,103 to €10,036
- Cash +€7,779
up €7,779 (+22.4%), from €34,795 to €42,573
mainly Depreciation (+€25,226) and Current investments (+€14,040)
- Debts after one year -€11,722
down €11,722 (-41.6%), from €28,186 to €16,464
- Reserves -€11,556
down €11,556 (-6.4%), from €181,450 to €169,894
of which Distributable reserves: -€11,556
- Tax, wage and social debts +€2,750
up €2,750 (+67.4%), from €4,082 to €6,832
- Gross operating margin -€25,189
down €25,189 (-50.7%), from €49,676 to €24,488
- Depreciation +€15,933
up €15,933 (+171%), from €9,293 to €25,226
- Taxes -€10,097
down €10,097 (-85.1%), from €11,858 to €1,761
- Financial charges +€2,262
up €2,262 (+160%), from €1,413 to €3,675
- Financial income -€2,191
down €2,191 (-22.3%), from €9,843 to €7,652
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 | €247,353 | €228,396 | -€18,957 | -7.7% |
| Fixed assets | 21/28 | €87,049 | €63,777 | -€23,272 | -26.7% |
| Tangible fixed assets | 22/27 | €87,049 | €63,777 | -€23,272 | -26.7% |
| Plant, machinery and equipment | 23 | €2,228 | €3,353 | +€1,125 | +50.5% |
| Furniture and vehicles | 24 | €84,821 | €60,424 | -€24,397 | -28.8% |
| Current assets | 29/58 | €160,304 | €164,619 | +€4,315 | +2.7% |
| Stocks and contracts in progress | 3 | €2,103 | €10,036 | +€7,933 | +377% |
| Stocks | 30/36 | €2,103 | €10,036 | +€7,933 | +377% |
| Amounts receivable within one year | 40/41 | €16,636 | €17,780 | +€1,145 | +6.9% |
| Trade receivables | 40 | €13,974 | €9,037 | -€4,937 | -35.3% |
| Other amounts receivable | 41 | €2,662 | €8,743 | +€6,082 | +228% |
| Current investments | 50/53 | €104,068 | €90,028 | -€14,040 | -13.5% |
| Cash at bank and in hand | 54/58 | €34,795 | €42,573 | +€7,779 | +22.4% |
| Deferred charges and accrued income | 490/1 | €2,703 | €4,201 | +€1,499 | +55.4% |
| Total equity and liabilities | 10/49 | €247,353 | €228,396 | -€18,957 | -7.7% |
| Equity | 10/15 | €203,173 | €191,485 | -€11,688 | -5.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €181,450 | €169,894 | -€11,556 | -6.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €179,590 | €168,034 | -€11,556 | -6.4% |
| Profit (loss) carried forward | 14 | €9,323 | €9,191 | -€132 | -1.4% |
| Amounts payable | 17/49 | €44,180 | €36,911 | -€7,269 | -16.5% |
| Amounts payable after more than one year | 17 | €28,186 | €16,464 | -€11,722 | -41.6% |
| Financial debts | 170/4 | €28,186 | €16,464 | -€11,722 | -41.6% |
| Amounts payable within one year | 42/48 | €15,994 | €20,447 | +€4,453 | +27.8% |
| Current portion of amounts payable after more than one year | 42 | €11,212 | €11,722 | +€511 | +4.6% |
| Trade debts | 44 | €118 | €1,311 | +€1,192 | +1,006% |
| Suppliers | 440/4 | €118 | €1,311 | +€1,192 | +1,006% |
| Taxes, remuneration and social security | 45 | €4,082 | €6,832 | +€2,750 | +67.4% |
| Taxes | 450/3 | €4,082 | €6,832 | +€2,750 | +67.4% |
| Other amounts payable | 47/48 | €582 | €582 | = | 0.0% |
| Non-recurring operating income | 76A | €15,508 | - | -€15,508 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,293 | €25,226 | +€15,933 | +171% |
| Other operating charges | 640/8 | €570 | €1,609 | +€1,040 | +183% |
| Gross operating margin | 9900 | €49,676 | €24,488 | -€25,189 | -50.7% |
| Operating profit (loss) | 9901 | €39,813 | -€2,348 | -€42,161 | |
| Financial income | 75/76B | €9,843 | €7,652 | -€2,191 | -22.3% |
| Recurring financial income | 75 | €9,843 | €7,652 | -€2,191 | -22.3% |
| Financial charges | 65/66B | €1,413 | €3,675 | +€2,262 | +160% |
| Recurring financial charges | 65 | €1,413 | €3,675 | +€2,262 | +160% |
| Profit (loss) for the period before taxes | 9903 | €48,243 | €1,629 | -€46,614 | -96.6% |
| Income taxes | 67/77 | €11,858 | €1,761 | -€10,097 | -85.1% |
| Profit (loss) for the period | 9904 | €36,385 | -€132 | -€36,517 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,385 | -€132 | -€36,517 |
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 28 October 2026 via checked.be.