JHC 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.
JHC Consulting
Largest movements
- Cash -€23,519
down €23,519 (-26.5%), from €88,697 to €65,178
mainly Contributions, distributions and other (-€67,000) and Other debts (-€41,749)
- Receivables within one year -€17,151
down €17,151 (-54.1%), from €31,706 to €14,556
of which Trade receivables: -€19,959
- Tangible fixed assets -€11,209
down €11,209 (-48.0%), from €23,352 to €12,143
- Other debts -€41,749
down €41,749 (-38.3%), from €108,943 to €67,193
- Debts after one year -€10,108
down €10,108 (-85.7%), from €11,798 to €1,690
- Accrued charges and deferred income -€3,589
down €3,589 (-100%), from €3,589 to €0
- Trade debts +€1,470
up €1,470 (+196%), from €751 to €2,221
- Gross operating margin +€8,064
up €8,064 (+8.4%), from €95,564 to €103,628
- Taxes +€6,864
up €6,864 (+40.8%), from €16,820 to €23,684
- Financial charges -€3,251
down €3,251 (-93.2%), from €3,488 to €237
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 | €143,755 | €91,877 | -€51,879 | -36.1% |
| Fixed assets | 21/28 | €23,352 | €12,143 | -€11,209 | -48.0% |
| Tangible fixed assets | 22/27 | €23,352 | €12,143 | -€11,209 | -48.0% |
| Furniture and vehicles | 24 | €23,352 | €12,143 | -€11,209 | -48.0% |
| Current assets | 29/58 | €120,403 | €79,734 | -€40,670 | -33.8% |
| Amounts receivable within one year | 40/41 | €31,706 | €14,556 | -€17,151 | -54.1% |
| Trade receivables | 40 | €30,807 | €10,848 | -€19,959 | -64.8% |
| Other amounts receivable | 41 | €900 | €3,707 | +€2,808 | +312% |
| Cash at bank and in hand | 54/58 | €88,697 | €65,178 | -€23,519 | -26.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €143,755 | €91,877 | -€51,879 | -36.1% |
| Equity | 10/15 | €1,250 | €1,997 | +€748 | +59.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €250 | €997 | +€748 | +300% |
| Amounts payable | 17/49 | €142,506 | €89,879 | -€52,627 | -36.9% |
| Amounts payable after more than one year | 17 | €11,798 | €1,690 | -€10,108 | -85.7% |
| Financial debts | 170/4 | €11,798 | €1,690 | -€10,108 | -85.7% |
| Amounts payable within one year | 42/48 | €127,119 | €88,189 | -€38,930 | -30.6% |
| Current portion of amounts payable after more than one year | 42 | €10,049 | €10,108 | +€59 | +0.6% |
| Trade debts | 44 | €751 | €2,221 | +€1,470 | +196% |
| Suppliers | 440/4 | €751 | €2,221 | +€1,470 | +196% |
| Taxes, remuneration and social security | 45 | €7,376 | €8,667 | +€1,290 | +17.5% |
| Taxes | 450/3 | €7,376 | €8,667 | +€1,290 | +17.5% |
| Other amounts payable | 47/48 | €108,943 | €67,193 | -€41,749 | -38.3% |
| Accrued charges and deferred income | 492/3 | €3,589 | €0 | -€3,589 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,209 | €11,209 | = | 0.0% |
| Other operating charges | 640/8 | €706 | €750 | +€45 | +6.3% |
| Gross operating margin | 9900 | €95,564 | €103,628 | +€8,064 | +8.4% |
| Operating profit (loss) | 9901 | €83,649 | €91,668 | +€8,019 | +9.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,488 | €237 | -€3,251 | -93.2% |
| Recurring financial charges | 65 | €3,488 | €237 | -€3,251 | -93.2% |
| Profit (loss) for the period before taxes | 9903 | €80,161 | €91,432 | +€11,271 | +14.1% |
| Income taxes | 67/77 | €16,820 | €23,684 | +€6,864 | +40.8% |
| Profit (loss) for the period | 9904 | €63,341 | €67,748 | +€4,407 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,341 | €67,748 | +€4,407 | +7.0% |
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 18 October 2026 via checked.be.