JH Training & 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 Training & Consulting
Largest movements
- Receivables within one year -€7,169
down €7,169 (-18.0%), from €39,798 to €32,629
- Tangible fixed assets -€5,597
down €5,597 (-67.2%), from €8,334 to €2,737
- Current investments +€3,578
up €3,578 (+4.3%), from €84,195 to €87,774
- Tax, wage and social debts -€9,210
down €9,210 (-52.7%), from €17,472 to €8,262
- Reserves -€6,600
down €6,600 (-5.8%), from €113,493 to €106,893
of which Distributable reserves: -€6,600
- Other debts +€5,463
up €5,463 (+43.5%), from €12,561 to €18,024
- Gross operating margin -€20,184
down €20,184 (-50.7%), from €39,802 to €19,619
- Taxes -€3,323
down €3,323 (-33.8%), from €9,825 to €6,502
- Financial income +€1,753
up €1,753 (+427%), from €411 to €2,164
of which Non-recurring financial income: +€1,537
- Depreciation +€502
up €502 (+9.9%), from €5,094 to €5,597
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 | €164,861 | €154,830 | -€10,031 | -6.1% |
| Fixed assets | 21/28 | €9,434 | €3,837 | -€5,597 | -59.3% |
| Tangible fixed assets | 22/27 | €8,334 | €2,737 | -€5,597 | -67.2% |
| Furniture and vehicles | 24 | €8,334 | €2,737 | -€5,597 | -67.2% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €155,427 | €150,993 | -€4,434 | -2.9% |
| Amounts receivable within one year | 40/41 | €39,798 | €32,629 | -€7,169 | -18.0% |
| Trade receivables | 40 | €39,798 | €32,629 | -€7,169 | -18.0% |
| Current investments | 50/53 | €84,195 | €87,774 | +€3,578 | +4.3% |
| Cash at bank and in hand | 54/58 | €30,352 | €29,406 | -€946 | -3.1% |
| Deferred charges and accrued income | 490/1 | €1,082 | €1,184 | +€102 | +9.5% |
| Total equity and liabilities | 10/49 | €164,861 | €154,830 | -€10,031 | -6.1% |
| Equity | 10/15 | €124,557 | €118,035 | -€6,522 | -5.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €113,493 | €106,893 | -€6,600 | -5.8% |
| Tax-exempt reserves | 132 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €111,493 | €104,893 | -€6,600 | -5.9% |
| Profit (loss) carried forward | 14 | €4,864 | €4,942 | +€78 | +1.6% |
| Amounts payable | 17/49 | €40,304 | €36,796 | -€3,508 | -8.7% |
| Amounts payable within one year | 42/48 | €40,304 | €36,796 | -€3,508 | -8.7% |
| Trade debts | 44 | €10,272 | €10,510 | +€238 | +2.3% |
| Suppliers | 440/4 | €10,272 | €10,510 | +€238 | +2.3% |
| Taxes, remuneration and social security | 45 | €17,472 | €8,262 | -€9,210 | -52.7% |
| Taxes | 450/3 | €17,472 | €8,262 | -€9,210 | -52.7% |
| Other amounts payable | 47/48 | €12,561 | €18,024 | +€5,463 | +43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,094 | €5,597 | +€502 | +9.9% |
| Other operating charges | 640/8 | €46 | €46 | = | 0.0% |
| Gross operating margin | 9900 | €39,802 | €19,619 | -€20,184 | -50.7% |
| Operating profit (loss) | 9901 | €34,662 | €13,976 | -€20,686 | -59.7% |
| Financial income | 75/76B | €411 | €2,164 | +€1,753 | +427% |
| Recurring financial income | 75 | €411 | €627 | +€216 | +52.6% |
| Non-recurring financial income | 76B | - | €1,537 | +€1,537 | |
| Financial charges | 65/66B | €196 | €160 | -€36 | -18.5% |
| Recurring financial charges | 65 | €196 | €160 | -€36 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €34,877 | €15,980 | -€18,897 | -54.2% |
| Income taxes | 67/77 | €9,825 | €6,502 | -€3,323 | -33.8% |
| Profit (loss) for the period | 9904 | €25,052 | €9,478 | -€15,574 | -62.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,052 | €9,478 | -€15,574 | -62.2% |
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 28 October 2026 via checked.be.