JN CONSULTING: 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.
JN CONSULTING
Largest movements
- Receivables within one year +€48,613
up €48,613 (+146.7%), from €33,136 to €81,749
- Cash +€8,118
up €8,118 (+30.5%), from €26,606 to €34,724
mainly Trade debts (+€63,679) and Net result for the year (+€16,121)
- Deferred charges and accrued income +€7,901
up €7,901 (+106.7%), from €7,402 to €15,303
- Tangible fixed assets -€4,311
down €4,311 (-34.5%), from €12,503 to €8,192
of which Furniture and vehicles: -€3,953
- Trade debts +€63,679
up €63,679 (+740.9%), from €8,595 to €72,274
- Reserves +€16,121
up €16,121 (+62.1%), from €25,974 to €42,095
- Tax, wage and social debts -€14,836
down €14,836 (-48.7%), from €30,479 to €15,643
of which Taxes: -€9,698
- Debts after one year -€5,827
no longer reported in 2025 (was €5,827)
- Gross operating margin -€37,611
down €37,611 (-23.9%), from €157,128 to €119,517
- Staff costs -€27,717
down €27,717 (-23.6%), from €117,379 to €89,661
- Taxes -€3,544
down €3,544 (-31.8%), from €11,142 to €7,598
- Depreciation +€3,110
up €3,110 (+259.0%), from €1,201 to €4,311
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 | €79,646 | €139,968 | +€60,321 | +75.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €12,503 | €8,192 | -€4,311 | -34.5% |
| Tangible fixed assets | 22/27 | €12,503 | €8,192 | -€4,311 | -34.5% |
| Plant, machinery and equipment | 23 | €876 | €518 | -€358 | -40.9% |
| Furniture and vehicles | 24 | €11,627 | €7,674 | -€3,953 | -34.0% |
| Current assets | 29/58 | €67,143 | €131,776 | +€64,632 | +96.3% |
| Amounts receivable within one year | 40/41 | €33,136 | €81,749 | +€48,613 | +146.7% |
| Trade receivables | 40 | €33,136 | €81,749 | +€48,613 | +146.7% |
| Cash at bank and in hand | 54/58 | €26,606 | €34,724 | +€8,118 | +30.5% |
| Deferred charges and accrued income | 490/1 | €7,402 | €15,303 | +€7,901 | +106.7% |
| Total equity and liabilities | 10/49 | €79,646 | €139,968 | +€60,321 | +75.7% |
| Equity | 10/15 | €27,974 | €44,095 | +€16,121 | +57.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €25,974 | €42,095 | +€16,121 | +62.1% |
| Distributable reserves | 133 | €25,974 | €42,095 | +€16,121 | +62.1% |
| Amounts payable | 17/49 | €51,673 | €95,873 | +€44,200 | +85.5% |
| Amounts payable after more than one year | 17 | €5,827 | - | -€5,827 | |
| Financial debts | 170/4 | €5,827 | - | -€5,827 | |
| Amounts payable within one year | 42/48 | €45,845 | €95,873 | +€50,027 | +109.1% |
| Current portion of amounts payable after more than one year | 42 | €6,173 | €6,082 | -€91 | -1.5% |
| Trade debts | 44 | €8,595 | €72,274 | +€63,679 | +740.9% |
| Suppliers | 440/4 | €8,595 | €72,274 | +€63,679 | +740.9% |
| Taxes, remuneration and social security | 45 | €30,479 | €15,643 | -€14,836 | -48.7% |
| Taxes | 450/3 | €14,912 | €5,214 | -€9,698 | -65.0% |
| Remuneration and social security | 454/9 | €15,567 | €10,429 | -€5,138 | -33.0% |
| Other amounts payable | 47/48 | €599 | €1,873 | +€1,275 | +212.9% |
| Remuneration, social security and pensions | 62 | €117,379 | €89,661 | -€27,717 | -23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,201 | €4,311 | +€3,110 | +259.0% |
| Other operating charges | 640/8 | €1,360 | €1,366 | +€6 | +0.4% |
| Gross operating margin | 9900 | €157,128 | €119,517 | -€37,611 | -23.9% |
| Operating profit (loss) | 9901 | €37,189 | €24,179 | -€13,010 | -35.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €73 | €460 | +€387 | +532.5% |
| Recurring financial charges | 65 | €73 | €460 | +€387 | +532.5% |
| Profit (loss) for the period before taxes | 9903 | €37,116 | €23,720 | -€13,396 | -36.1% |
| Income taxes | 67/77 | €11,142 | €7,598 | -€3,544 | -31.8% |
| Profit (loss) for the period | 9904 | €25,974 | €16,121 | -€9,852 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,974 | €16,121 | -€9,852 | -37.9% |
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 12 October 2026 via checked.be.