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 +€38,008
up €38,008 (+370.5%), from €10,258 to €48,266
of which Trade receivables: +€37,129
- Cash -€8,591
down €8,591 (-91.8%), from €9,355 to €764
mainly Receivables within one year (-€38,008) and Investment in fixed assets (net) (-€2,337)
- Tangible fixed assets +€1,504
up €1,504 (+109.7%), from €1,370 to €2,874
- Reserves +€24,267
up €24,267 (+260.9%), from €9,301 to €33,568
- Short-term financial debts +€4,406
new in 2025: €4,406
- Tax, wage and social debts +€2,928
up €2,928 (+96.7%), from €3,029 to €5,956
- Accrued charges and deferred income -€2,121
down €2,121 (-100.0%), from €2,121 to €0
- Trade debts +€1,251
up €1,251 (+44.9%), from €2,788 to €4,039
- Gross operating margin +€19,929
up €19,929 (+129.6%), from €15,372 to €35,301
- Taxes +€3,592
up €3,592 (+118.6%), from €3,029 to €6,621
- Other operating charges +€1,173
up €1,173 (+213.2%), from €550 to €1,723
- Depreciation +€385
up €385 (+85.9%), from €448 to €833
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 | €20,984 | €51,904 | +€30,920 | +147.4% |
| Fixed assets | 21/28 | €1,370 | €2,874 | +€1,504 | +109.7% |
| Tangible fixed assets | 22/27 | €1,370 | €2,874 | +€1,504 | +109.7% |
| Furniture and vehicles | 24 | €1,370 | €2,874 | +€1,504 | +109.7% |
| Current assets | 29/58 | €19,613 | €49,030 | +€29,416 | +150.0% |
| Amounts receivable within one year | 40/41 | €10,258 | €48,266 | +€38,008 | +370.5% |
| Trade receivables | 40 | €10,258 | €47,387 | +€37,129 | +361.9% |
| Other amounts receivable | 41 | - | €879 | +€879 | |
| Cash at bank and in hand | 54/58 | €9,355 | €764 | -€8,591 | -91.8% |
| Total equity and liabilities | 10/49 | €20,984 | €51,904 | +€30,920 | +147.4% |
| Equity | 10/15 | €12,301 | €36,568 | +€24,267 | +197.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €9,301 | €33,568 | +€24,267 | +260.9% |
| Distributable reserves | 133 | €9,301 | €33,568 | +€24,267 | +260.9% |
| Amounts payable | 17/49 | €8,683 | €15,336 | +€6,653 | +76.6% |
| Amounts payable within one year | 42/48 | €6,562 | €15,336 | +€8,774 | +133.7% |
| Financial debts | 43 | - | €4,406 | +€4,406 | |
| Credit institutions | 430/8 | - | €4,406 | +€4,406 | |
| Trade debts | 44 | €2,788 | €4,039 | +€1,251 | +44.9% |
| Suppliers | 440/4 | €2,788 | €4,039 | +€1,251 | +44.9% |
| Taxes, remuneration and social security | 45 | €3,029 | €5,956 | +€2,928 | +96.7% |
| Taxes | 450/3 | €3,029 | €5,956 | +€2,928 | +96.7% |
| Other amounts payable | 47/48 | €745 | €934 | +€190 | +25.5% |
| Accrued charges and deferred income | 492/3 | €2,121 | €0 | -€2,121 | -100.0% |
| Non-recurring operating income | 76A | - | €1,398 | +€1,398 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €448 | €833 | +€385 | +85.9% |
| Other operating charges | 640/8 | €550 | €1,723 | +€1,173 | +213.2% |
| Gross operating margin | 9900 | €15,372 | €35,301 | +€19,929 | +129.6% |
| Operating profit (loss) | 9901 | €14,374 | €32,745 | +€18,371 | +127.8% |
| Financial income | 75/76B | €54 | €0 | -€54 | -100.0% |
| Recurring financial income | 75 | €54 | €0 | -€54 | -100.0% |
| Financial charges | 65/66B | €2,098 | €1,857 | -€241 | -11.5% |
| Recurring financial charges | 65 | €2,098 | €1,857 | -€241 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €12,330 | €30,888 | +€18,558 | +150.5% |
| Income taxes | 67/77 | €3,029 | €6,621 | +€3,592 | +118.6% |
| Profit (loss) for the period | 9904 | €9,301 | €24,267 | +€14,966 | +160.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,301 | €24,267 | +€14,966 | +160.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.