JI-Consult: 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.
JI-Consult
Largest movements
- Cash +€18,143
up €18,143 (+35.3%), from €51,326 to €69,468
mainly Net result for the year (+€98,122) and Other debts (+€39,922)
- Other debts +€39,922
up €39,922 (+49.9%), from €80,078 to €120,000
- Profit (loss) carried forward -€21,878
down €21,878 (-32.3%), from €67,733 to €45,855
- Tax, wage and social debts +€3,710
up €3,710 (+33.3%), from €11,142 to €14,852
- Trade debts -€3,230
down €3,230 (-47.9%), from €6,741 to €3,511
- Gross operating margin +€16,777
up €16,777 (+14.4%), from €116,472 to €133,249
- Taxes +€3,888
up €3,888 (+12.9%), from €30,087 to €33,974
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.
Cash bridge derived
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 | €180,693 | €199,218 | +€18,524 | +10.3% |
| Fixed assets | 21/28 | €129,368 | €128,895 | -€473 | -0.4% |
| Tangible fixed assets | 22/27 | €788 | €315 | -€473 | -60.0% |
| Furniture and vehicles | 24 | €788 | €315 | -€473 | -60.0% |
| Financial fixed assets | 28 | €128,580 | €128,580 | = | 0.0% |
| Current assets | 29/58 | €51,326 | €70,323 | +€18,997 | +37.0% |
| Amounts receivable within one year | 40/41 | - | €855 | +€855 | |
| Other amounts receivable | 41 | - | €855 | +€855 | |
| Cash at bank and in hand | 54/58 | €51,326 | €69,468 | +€18,143 | +35.3% |
| Total equity and liabilities | 10/49 | €180,693 | €199,218 | +€18,524 | +10.3% |
| Equity | 10/15 | €82,733 | €60,855 | -€21,878 | -26.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,733 | €45,855 | -€21,878 | -32.3% |
| Amounts payable | 17/49 | €97,961 | €138,363 | +€40,402 | +41.2% |
| Amounts payable within one year | 42/48 | €97,961 | €138,363 | +€40,402 | +41.2% |
| Trade debts | 44 | €6,741 | €3,511 | -€3,230 | -47.9% |
| Suppliers | 440/4 | €6,741 | €3,511 | -€3,230 | -47.9% |
| Taxes, remuneration and social security | 45 | €11,142 | €14,852 | +€3,710 | +33.3% |
| Taxes | 450/3 | €11,142 | €14,852 | +€3,710 | +33.3% |
| Other amounts payable | 47/48 | €80,078 | €120,000 | +€39,922 | +49.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €473 | €473 | = | 0.0% |
| Other operating charges | 640/8 | €695 | €610 | -€86 | -12.3% |
| Gross operating margin | 9900 | €116,472 | €133,249 | +€16,777 | +14.4% |
| Operating profit (loss) | 9901 | €115,304 | €132,166 | +€16,862 | +14.6% |
| Financial charges | 65/66B | €360 | €69 | -€290 | -80.7% |
| Recurring financial charges | 65 | €360 | €69 | -€290 | -80.7% |
| Profit (loss) for the period before taxes | 9903 | €114,944 | €132,097 | +€17,153 | +14.9% |
| Income taxes | 67/77 | €30,087 | €33,974 | +€3,888 | +12.9% |
| Profit (loss) for the period | 9904 | €84,857 | €98,122 | +€13,265 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €84,857 | €98,122 | +€13,265 | +15.6% |
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 9 October 2026 via checked.be.