JHG CONSULTING: what changed
JHG CONSULTING
Largest movements
- Tangible fixed assets -€11,920
down €11,920 (-76.6%), from €15,560 to €3,640
- Cash +€7,509
up €7,509 (+21.5%), from €34,898 to €42,407
mainly Net result for the year (+€22,291) and Depreciation (+€13,815)
- Receivables within one year +€1,294
up €1,294, from €0 to €1,294
of which Trade receivables: +€1,294
- Other debts -€22,984
down €22,984 (-86.5%), from €26,571 to €3,587
- Profit (loss) carried forward +€22,291
up €22,291 (+152%), from €14,640 to €36,932
- Tax, wage and social debts -€3,384
down €3,384 (-72.9%), from €4,644 to €1,259
- Trade debts +€959
up €959 (+28,801%), from €3 to €962
- Gross operating margin +€18,753
up €18,753 (+90.6%), from €20,703 to €39,456
- Taxes -€8,032
no longer reported in 2025 (was €8,032)
- Depreciation -€4,340
down €4,340 (-23.9%), from €18,155 to €13,815
- Other operating charges -€1,967
down €1,967 (-57.2%), from €3,439 to €1,472
- Financial charges +€543
up €543 (+40.7%), from €1,334 to €1,878
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,858 | €47,740 | -€3,118 | -6.1% |
| Fixed assets | 21/28 | €15,960 | €4,040 | -€11,920 | -74.7% |
| Tangible fixed assets | 22/27 | €15,560 | €3,640 | -€11,920 | -76.6% |
| Furniture and vehicles | 24 | €15,560 | €3,640 | -€11,920 | -76.6% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €34,898 | €43,701 | +€8,802 | +25.2% |
| Amounts receivable within one year | 40/41 | €0 | €1,294 | +€1,294 | |
| Trade receivables | 40 | €0 | €1,294 | +€1,294 | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €34,898 | €42,407 | +€7,509 | +21.5% |
| Total equity and liabilities | 10/49 | €50,858 | €47,740 | -€3,118 | -6.1% |
| Equity | 10/15 | €19,640 | €41,932 | +€22,291 | +113% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,640 | €36,932 | +€22,291 | +152% |
| Amounts payable | 17/49 | €31,218 | €5,808 | -€25,409 | -81.4% |
| Amounts payable within one year | 42/48 | €31,218 | €5,808 | -€25,409 | -81.4% |
| Trade debts | 44 | €3 | €962 | +€959 | +28,801% |
| Suppliers | 440/4 | €3 | €962 | +€959 | +28,801% |
| Taxes, remuneration and social security | 45 | €4,644 | €1,259 | -€3,384 | -72.9% |
| Taxes | 450/3 | €4,644 | €1,259 | -€3,384 | -72.9% |
| Other amounts payable | 47/48 | €26,571 | €3,587 | -€22,984 | -86.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,155 | €13,815 | -€4,340 | -23.9% |
| Other operating charges | 640/8 | €3,439 | €1,472 | -€1,967 | -57.2% |
| Gross operating margin | 9900 | €20,703 | €39,456 | +€18,753 | +90.6% |
| Operating profit (loss) | 9901 | -€892 | €24,169 | +€25,061 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,334 | €1,878 | +€543 | +40.7% |
| Recurring financial charges | 65 | €1,334 | €1,878 | +€543 | +40.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,226 | €22,291 | +€24,517 | |
| Income taxes | 67/77 | €8,032 | - | -€8,032 | |
| Profit (loss) for the period | 9904 | -€10,258 | €22,291 | +€32,549 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,258 | €22,291 | +€32,549 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.