JI CONSULT: what changed
JI CONSULT
Largest movements
- Current investments -€643,269
down €643,269 (-8.9%), from €7.2m to €6.6m
- Cash +€311,806
up €311,806 (+5,520%), from €5,649 to €317,454
mainly Current investments (+€643,269) and Deferred charges and accrued income (+€10,192)
- Receivables within one year +€284,457
up €284,457 (+360%), from €79,042 to €363,499
of which Other amounts receivable: +€250,797
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€6.9m
down €6.9m (-98.3%), from €7.0m to €116,626
- Taxes -€634,166
down €634,166 (-99.8%), from €635,358 to €1,192
- Gross operating margin -€47,278
down €47,278 (-1,148%), from -€4,120 to -€51,397
- Financial charges +€38,750
up €38,750 (+2,662%), from €1,456 to €40,206
- Depreciation -€13,907
down €13,907 (-63.0%), from €22,072 to €8,164
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 | €7,620,971 | €7,555,608 | -€65,362 | -0.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €290,495 | €282,331 | -€8,164 | -2.8% |
| Tangible fixed assets | 22/27 | €10,495 | €2,331 | -€8,164 | -77.8% |
| Furniture and vehicles | 24 | €10,495 | €2,331 | -€8,164 | -77.8% |
| Financial fixed assets | 28 | €280,000 | €280,000 | = | 0.0% |
| Current assets | 29/58 | €7,330,476 | €7,273,278 | -€57,198 | -0.8% |
| Amounts receivable within one year | 40/41 | €79,042 | €363,499 | +€284,457 | +360% |
| Trade receivables | 40 | €15,708 | €49,368 | +€33,660 | +214% |
| Other amounts receivable | 41 | €63,334 | €314,130 | +€250,797 | +396% |
| Current investments | 50/53 | €7,231,907 | €6,588,638 | -€643,269 | -8.9% |
| Cash at bank and in hand | 54/58 | €5,649 | €317,454 | +€311,806 | +5,520% |
| Deferred charges and accrued income | 490/1 | €13,879 | €3,687 | -€10,192 | -73.4% |
| Total equity and liabilities | 10/49 | €7,620,971 | €7,555,608 | -€65,362 | -0.9% |
| Equity | 10/15 | €6,880,263 | €6,889,131 | +€8,869 | +0.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €6,860,263 | €6,869,131 | +€8,869 | +0.1% |
| Distributable reserves | 133 | €6,860,263 | €6,869,131 | +€8,869 | +0.1% |
| Amounts payable | 17/49 | €740,708 | €666,477 | -€74,231 | -10.0% |
| Amounts payable after more than one year | 17 | €15,930 | €3,007 | -€12,923 | -81.1% |
| Financial debts | 170/4 | €15,930 | €3,007 | -€12,923 | -81.1% |
| Amounts payable within one year | 42/48 | €724,778 | €663,061 | -€61,717 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €11,775 | €12,923 | +€1,147 | +9.7% |
| Trade debts | 44 | €62,162 | €301 | -€61,860 | -99.5% |
| Suppliers | 440/4 | €62,162 | €301 | -€61,860 | -99.5% |
| Taxes, remuneration and social security | 45 | €650,009 | €649,004 | -€1,004 | -0.2% |
| Taxes | 450/3 | €650,009 | €649,004 | -€1,004 | -0.2% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €409 | +€409 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,072 | €8,164 | -€13,907 | -63.0% |
| Other operating charges | 640/8 | €1,415 | €5,965 | +€4,551 | +322% |
| Gross operating margin | 9900 | -€4,120 | -€51,397 | -€47,278 | -1,148% |
| Operating profit (loss) | 9901 | -€27,606 | -€65,527 | -€37,921 | -137% |
| Financial income | 75/76B | €7,016,362 | €116,626 | -€6.9m | -98.3% |
| Recurring financial income | 75 | €7,016,362 | €116,626 | -€6.9m | -98.3% |
| Financial charges | 65/66B | €1,456 | €40,206 | +€38,750 | +2,662% |
| Recurring financial charges | 65 | €1,456 | €40,206 | +€38,750 | +2,662% |
| Profit (loss) for the period before taxes | 9903 | €6,987,301 | €10,893 | -€7.0m | -99.8% |
| Income taxes | 67/77 | €635,358 | €1,192 | -€634,166 | -99.8% |
| Profit (loss) for the period | 9904 | €6,351,943 | €9,702 | -€6.3m | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,351,943 | €9,702 | -€6.3m | -99.8% |
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 3 November 2026 via checked.be.