JN CONSULT: what changed
Two fiscal 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.
JN CONSULT
Largest movements
- Receivables within one year +€51,092
up €51,092 (+26.9%), from €189,907 to €240,999
of which Other amounts receivable: +€32,708
- Receivables after one year -€8,886
down €8,886 (-4.5%), from €195,634 to €186,748
- Reserves +€102,860
up €102,860 (+295.6%), from €34,797 to €137,657
of which Distributable reserves: +€102,860
- Tax, wage and social debts -€48,639
down €48,639 (-33.1%), from €147,022 to €98,383
- Accrued charges and deferred income -€26,192
down €26,192 (-53.5%), from €48,992 to €22,800
- Short-term financial debts +€12,908
new in 2023: €12,908
- Taxes -€100,765
down €100,765, from €85,159 to -€15,606
- Gross operating margin +€89,532
up €89,532 (+4289.6%), from €2,087 to €91,619
- Other operating charges +€4,671
up €4,671 (+434.7%), from €1,075 to €5,746
- Financial charges +€2,157
up €2,157 (+1405.6%), from €153 to €2,311
- Depreciation +€916
up €916 (+15.7%), from €5,827 to €6,743
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €398,714 | €439,465 | +€40,750 | +10.2% |
| Fixed assets | 21/28 | €12,224 | €11,716 | -€508 | -4.2% |
| Tangible fixed assets | 22/27 | €12,224 | €11,716 | -€508 | -4.2% |
| Land and buildings | 22 | €833 | €734 | -€99 | -11.9% |
| Plant, machinery and equipment | 23 | €995 | €5,124 | +€4,129 | +414.9% |
| Furniture and vehicles | 24 | €10,396 | €5,858 | -€4,537 | -43.6% |
| Current assets | 29/58 | €386,490 | €427,748 | +€41,258 | +10.7% |
| Amounts receivable after more than one year | 29 | €195,634 | €186,748 | -€8,886 | -4.5% |
| Other amounts receivable | 291 | €195,634 | €186,748 | -€8,886 | -4.5% |
| Amounts receivable within one year | 40/41 | €189,907 | €240,999 | +€51,092 | +26.9% |
| Trade receivables | 40 | €47,801 | €66,185 | +€18,384 | +38.5% |
| Other amounts receivable | 41 | €142,106 | €174,815 | +€32,708 | +23.0% |
| Cash at bank and in hand | 54/58 | €949 | €1 | -€949 | -99.9% |
| Total equity and liabilities | 10/49 | €398,714 | €439,465 | +€40,750 | +10.2% |
| Equity | 10/15 | €182,985 | €285,844 | +€102,860 | +56.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,797 | €137,657 | +€102,860 | +295.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €32,937 | €135,797 | +€102,860 | +312.3% |
| Profit (loss) carried forward | 14 | €141,988 | €141,988 | = | 0.0% |
| Amounts payable | 17/49 | €215,730 | €153,620 | -€62,110 | -28.8% |
| Amounts payable within one year | 42/48 | €166,738 | €130,820 | -€35,918 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | €4,825 | €7,333 | +€2,508 | +52.0% |
| Financial debts | 43 | - | €12,908 | +€12,908 | |
| Credit institutions | 430/8 | - | €12,908 | +€12,908 | |
| Trade debts | 44 | €14,890 | €12,196 | -€2,694 | -18.1% |
| Suppliers | 440/4 | €14,890 | €12,196 | -€2,694 | -18.1% |
| Taxes, remuneration and social security | 45 | €147,022 | €98,383 | -€48,639 | -33.1% |
| Taxes | 450/3 | €147,022 | €98,383 | -€48,639 | -33.1% |
| Accrued charges and deferred income | 492/3 | €48,992 | €22,800 | -€26,192 | -53.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,827 | €6,743 | +€916 | +15.7% |
| Other operating charges | 640/8 | €1,075 | €5,746 | +€4,671 | +434.7% |
| Gross operating margin | 9900 | €2,087 | €91,619 | +€89,532 | +4289.6% |
| Operating profit (loss) | 9901 | -€4,814 | €79,130 | +€83,944 | |
| Financial income | 75/76B | €9,663 | €10,435 | +€772 | +8.0% |
| Recurring financial income | 75 | €9,663 | €10,435 | +€772 | +8.0% |
| Financial charges | 65/66B | €153 | €2,311 | +€2,157 | +1405.6% |
| Recurring financial charges | 65 | €153 | €2,311 | +€2,157 | +1405.6% |
| Profit (loss) for the period before taxes | 9903 | €4,695 | €87,254 | +€82,559 | +1758.4% |
| Income taxes | 67/77 | €85,159 | -€15,606 | -€100,765 | |
| Profit (loss) for the period | 9904 | -€80,464 | €102,860 | +€183,324 | |
| Profit (loss) for the period to be appropriated | 9905 | -€80,464 | €102,860 | +€183,324 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.