JJ Consulting: what changed
JJ Consulting
Largest movements
- Current investments -€29,921
down €29,921 (-99.7%), from €30,013 to €93
- Receivables within one year +€22,075
up €22,075 (+85.3%), from €25,873 to €47,947
of which Trade receivables: +€21,916
- Cash -€3,211
down €3,211 (-12.0%), from €26,752 to €23,541
mainly Contributions, distributions and other (-€51,466) and Receivables within one year (-€22,075)
- Reserves -€9,144
down €9,144 (-29.9%), from €30,633 to €21,489
- Trade debts +€6,394
up €6,394 (+67.7%), from €9,440 to €15,834
- Other debts -€5,178
down €5,178 (-17.0%), from €30,400 to €25,222
- Tax, wage and social debts -€3,552
down €3,552 (-22.6%), from €15,690 to €12,138
- Gross operating margin +€8,854
up €8,854 (+16.7%), from €53,146 to €62,000
- Financial charges +€1,991
up €1,991 (+245%), from €813 to €2,804
- Financial income -€1,543
down €1,543 (-86.5%), from €1,784 to €241
- Taxes +€1,172
up €1,172 (+10.5%), from €11,172 to €12,344
- Other operating charges +€927
up €927 (+108%), from €861 to €1,788
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 | €89,165 | €77,685 | -€11,480 | -12.9% |
| Fixed assets | 21/28 | €5,963 | €5,996 | +€33 | +0.5% |
| Tangible fixed assets | 22/27 | €5,963 | €5,996 | +€33 | +0.5% |
| Plant, machinery and equipment | 23 | - | €1,790 | +€1,790 | |
| Furniture and vehicles | 24 | €5,963 | €4,206 | -€1,757 | -29.5% |
| Current assets | 29/58 | €83,202 | €71,689 | -€11,512 | -13.8% |
| Amounts receivable after more than one year | 29 | - | €108 | +€108 | |
| Trade receivables | 290 | - | €108 | +€108 | |
| Amounts receivable within one year | 40/41 | €25,873 | €47,947 | +€22,075 | +85.3% |
| Trade receivables | 40 | €25,873 | €47,789 | +€21,916 | +84.7% |
| Other amounts receivable | 41 | €0 | €159 | +€159 | |
| Current investments | 50/53 | €30,013 | €93 | -€29,921 | -99.7% |
| Cash at bank and in hand | 54/58 | €26,752 | €23,541 | -€3,211 | -12.0% |
| Deferred charges and accrued income | 490/1 | €563 | €0 | -€563 | -100% |
| Total equity and liabilities | 10/49 | €89,165 | €77,685 | -€11,480 | -12.9% |
| Equity | 10/15 | €33,633 | €24,489 | -€9,144 | -27.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,633 | €21,489 | -€9,144 | -29.9% |
| Distributable reserves | 133 | €30,633 | €21,489 | -€9,144 | -29.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €55,532 | €53,197 | -€2,335 | -4.2% |
| Amounts payable within one year | 42/48 | €55,532 | €53,197 | -€2,335 | -4.2% |
| Financial debts | 43 | €3 | €3 | = | 0.0% |
| Credit institutions | 430/8 | €3 | €3 | = | 0.0% |
| Trade debts | 44 | €9,440 | €15,834 | +€6,394 | +67.7% |
| Suppliers | 440/4 | €9,440 | €15,834 | +€6,394 | +67.7% |
| Taxes, remuneration and social security | 45 | €15,690 | €12,138 | -€3,552 | -22.6% |
| Taxes | 450/3 | €15,690 | €12,138 | -€3,552 | -22.6% |
| Other amounts payable | 47/48 | €30,400 | €25,222 | -€5,178 | -17.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,191 | €2,983 | +€792 | +36.1% |
| Other operating charges | 640/8 | €861 | €1,788 | +€927 | +108% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €53,146 | €62,000 | +€8,854 | +16.7% |
| Operating profit (loss) | 9901 | €50,094 | €57,229 | +€7,135 | +14.2% |
| Financial income | 75/76B | €1,784 | €241 | -€1,543 | -86.5% |
| Recurring financial income | 75 | €1,784 | €241 | -€1,543 | -86.5% |
| Financial charges | 65/66B | €813 | €2,804 | +€1,991 | +245% |
| Recurring financial charges | 65 | €813 | €2,804 | +€1,991 | +245% |
| Profit (loss) for the period before taxes | 9903 | €51,064 | €54,665 | +€3,601 | +7.1% |
| Income taxes | 67/77 | €11,172 | €12,344 | +€1,172 | +10.5% |
| Profit (loss) for the period | 9904 | €39,892 | €42,322 | +€2,430 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,892 | €42,322 | +€2,430 | +6.1% |
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 6 November 2026 via checked.be.