JIS 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.
JIS CONSULT
Largest movements
- Cash +€27,347
up €27,347 (+53.2%), from €51,445 to €78,792
mainly Other debts (+€101,678) and Depreciation (+€4,411)
- Receivables within one year +€2,994
up €2,994 (+22.2%), from €13,469 to €16,463
- Deferred charges and accrued income +€2,914
up €2,914 (+1,349%), from €216 to €3,130
- Other debts +€101,678
up €101,678 (+3,436%), from €2,959 to €104,636
- Reserves -€61,313
down €61,313 (-86.9%), from €70,586 to €9,274
- Tax, wage and social debts -€7,600
down €7,600 (-54.5%), from €13,955 to €6,355
of which Taxes: -€7,600
- Financial charges +€58,488
up €58,488 (+3,205%), from €1,825 to €60,313
- Taxes -€10,494
down €10,494 (-97.6%), from €10,753 to €260
- Gross operating margin -€3,483
down €3,483 (-6.0%), from €57,715 to €54,232
- Depreciation +€1,583
up €1,583 (+56.0%), from €2,828 to €4,411
- Other operating charges +€1,112
up €1,112 (+52.1%), from €2,133 to €3,245
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 | €92,206 | €125,146 | +€32,940 | +35.7% |
| Fixed assets | 21/28 | €27,076 | €26,761 | -€315 | -1.2% |
| Tangible fixed assets | 22/27 | €27,076 | €26,761 | -€315 | -1.2% |
| Plant, machinery and equipment | 23 | €4,383 | €3,869 | -€514 | -11.7% |
| Furniture and vehicles | 24 | €1,681 | €2,578 | +€898 | +53.4% |
| Other tangible fixed assets | 26 | €21,013 | €20,314 | -€699 | -3.3% |
| Current assets | 29/58 | €65,130 | €98,385 | +€33,255 | +51.1% |
| Amounts receivable within one year | 40/41 | €13,469 | €16,463 | +€2,994 | +22.2% |
| Trade receivables | 40 | €13,469 | €16,463 | +€2,994 | +22.2% |
| Cash at bank and in hand | 54/58 | €51,445 | €78,792 | +€27,347 | +53.2% |
| Deferred charges and accrued income | 490/1 | €216 | €3,130 | +€2,914 | +1,349% |
| Total equity and liabilities | 10/49 | €92,206 | €125,146 | +€32,940 | +35.7% |
| Equity | 10/15 | €73,086 | €11,774 | -€61,313 | -83.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €70,586 | €9,274 | -€61,313 | -86.9% |
| Distributable reserves | 133 | €70,586 | €9,274 | -€61,313 | -86.9% |
| Amounts payable | 17/49 | €19,120 | €113,373 | +€94,253 | +493% |
| Amounts payable within one year | 42/48 | €19,120 | €113,373 | +€94,253 | +493% |
| Trade debts | 44 | €2,206 | €2,381 | +€175 | +7.9% |
| Suppliers | 440/4 | €2,206 | €2,381 | +€175 | +7.9% |
| Taxes, remuneration and social security | 45 | €13,955 | €6,355 | -€7,600 | -54.5% |
| Taxes | 450/3 | €11,455 | €3,855 | -€7,600 | -66.3% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €2,959 | €104,636 | +€101,678 | +3,436% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,828 | €4,411 | +€1,583 | +56.0% |
| Other operating charges | 640/8 | €2,133 | €3,245 | +€1,112 | +52.1% |
| Gross operating margin | 9900 | €57,715 | €54,232 | -€3,483 | -6.0% |
| Operating profit (loss) | 9901 | €52,754 | €46,576 | -€6,178 | -11.7% |
| Financial income | 75/76B | €143 | €184 | +€41 | +28.8% |
| Recurring financial income | 75 | €143 | €184 | +€41 | +28.8% |
| Financial charges | 65/66B | €1,825 | €60,313 | +€58,488 | +3,205% |
| Recurring financial charges | 65 | €1,825 | €60,313 | +€58,488 | +3,205% |
| Profit (loss) for the period before taxes | 9903 | €51,072 | -€13,553 | -€64,625 | |
| Income taxes | 67/77 | €10,753 | €260 | -€10,494 | -97.6% |
| Profit (loss) for the period | 9904 | €40,319 | -€13,813 | -€54,131 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,319 | -€13,813 | -€54,131 |
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 20 October 2026 via checked.be.