JK@7Consulting: 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.
JK@7Consulting
Largest movements
- Cash +€55,913
up €55,913 (+40.7%), from €137,508 to €193,421
mainly Net result for the year (+€51,372) and Tax, wage and social debts (+€43,394)
- Receivables within one year +€48,740
up €48,740 (+37.9%), from €128,594 to €177,334
of which Other amounts receivable: +€28,590
- Tangible fixed assets -€5,031
down €5,031 (-6.2%), from €80,932 to €75,901
of which Furniture and vehicles: -€17,147
- Profit (loss) carried forward +€51,372
up €51,372 (+70.3%), from €73,111 to €124,483
- Tax, wage and social debts +€43,394
up €43,394 (+142.2%), from €30,513 to €73,906
of which Taxes: +€24,795
- Current portion of long-term debt +€9,833
up €9,833 (+35.0%), from €28,061 to €37,895
- Debts after one year -€4,890
down €4,890 (-7.9%), from €61,694 to €56,803
- Trade debts +€4,810
up €4,810 (+14.2%), from €33,804 to €38,613
- Gross operating margin -€63,270
down €63,270 (-21.9%), from €288,343 to €225,074
- Staff costs -€44,655
down €44,655 (-31.0%), from €144,247 to €99,592
- Other operating charges -€21,721
down €21,721 (-37.5%), from €57,881 to €36,161
- Financial income +€11,783
up €11,783 (+283.5%), from €4,156 to €15,939
of which Non-recurring financial income: +€9,497
- Taxes +€4,541
up €4,541 (+33.8%), from €13,424 to €17,965
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 | €351,995 | €453,848 | +€101,853 | +28.9% |
| Fixed assets | 21/28 | €81,844 | €80,279 | -€1,564 | -1.9% |
| Intangible fixed assets | 21 | €912 | €4,379 | +€3,467 | +380.2% |
| Tangible fixed assets | 22/27 | €80,932 | €75,901 | -€5,031 | -6.2% |
| Plant, machinery and equipment | 23 | €16,265 | - | -€16,265 | |
| Furniture and vehicles | 24 | €61,144 | €43,997 | -€17,147 | -28.0% |
| Other tangible fixed assets | 26 | €2,082 | €896 | -€1,187 | -57.0% |
| Assets under construction and advance payments | 27 | €1,440 | €31,008 | +€29,568 | +2053.3% |
| Current assets | 29/58 | €270,151 | €373,569 | +€103,418 | +38.3% |
| Amounts receivable within one year | 40/41 | €128,594 | €177,334 | +€48,740 | +37.9% |
| Trade receivables | 40 | €61,086 | €81,236 | +€20,150 | +33.0% |
| Other amounts receivable | 41 | €67,508 | €96,098 | +€28,590 | +42.4% |
| Cash at bank and in hand | 54/58 | €137,508 | €193,421 | +€55,913 | +40.7% |
| Deferred charges and accrued income | 490/1 | €4,050 | €2,814 | -€1,235 | -30.5% |
| Total equity and liabilities | 10/49 | €351,995 | €453,848 | +€101,853 | +28.9% |
| Equity | 10/15 | €166,111 | €217,483 | +€51,372 | +30.9% |
| Contributions | 10/11 | €93,000 | €93,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,111 | €124,483 | +€51,372 | +70.3% |
| Amounts payable | 17/49 | €185,884 | €236,365 | +€50,481 | +27.2% |
| Amounts payable after more than one year | 17 | €61,694 | €56,803 | -€4,890 | -7.9% |
| Financial debts | 170/4 | €61,694 | €56,803 | -€4,890 | -7.9% |
| Amounts payable within one year | 42/48 | €123,043 | €177,414 | +€54,372 | +44.2% |
| Current portion of amounts payable after more than one year | 42 | €28,061 | €37,895 | +€9,833 | +35.0% |
| Financial debts | 43 | €3,665 | - | -€3,665 | |
| Credit institutions | 430/8 | €3,665 | - | -€3,665 | |
| Trade debts | 44 | €33,804 | €38,613 | +€4,810 | +14.2% |
| Suppliers | 440/4 | €33,804 | €38,613 | +€4,810 | +14.2% |
| Taxes, remuneration and social security | 45 | €30,513 | €73,906 | +€43,394 | +142.2% |
| Taxes | 450/3 | €16,219 | €41,014 | +€24,795 | +152.9% |
| Remuneration and social security | 454/9 | €14,294 | €32,893 | +€18,599 | +130.1% |
| Other amounts payable | 47/48 | €27,000 | €27,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,148 | €2,148 | +€1,000 | +87.1% |
| Remuneration, social security and pensions | 62 | €144,247 | €99,592 | -€44,655 | -31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,213 | €31,192 | -€1,021 | -3.2% |
| Other operating charges | 640/8 | €57,881 | €36,161 | -€21,721 | -37.5% |
| Gross operating margin | 9900 | €288,343 | €225,074 | -€63,270 | -21.9% |
| Operating profit (loss) | 9901 | €54,002 | €58,129 | +€4,127 | +7.6% |
| Financial income | 75/76B | €4,156 | €15,939 | +€11,783 | +283.5% |
| Recurring financial income | 75 | €4,156 | €6,442 | +€2,286 | +55.0% |
| Non-recurring financial income | 76B | - | €9,497 | +€9,497 | |
| Financial charges | 65/66B | €8,040 | €4,731 | -€3,309 | -41.2% |
| Recurring financial charges | 65 | €8,040 | €4,731 | -€3,309 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | €50,118 | €69,337 | +€19,219 | +38.3% |
| Income taxes | 67/77 | €13,424 | €17,965 | +€4,541 | +33.8% |
| Profit (loss) for the period | 9904 | €36,694 | €51,372 | +€14,679 | +40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,694 | €51,372 | +€14,679 | +40.0% |
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 11 October 2026 via checked.be.