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
- Tangible fixed assets -€176,555
down €176,555 (-3.4%), from €5.2m to €5.0m
of which Land and buildings: -€171,159
- Cash +€53,815
up €53,815 (+217%), from €24,752 to €78,567
mainly Depreciation (+€185,857) and Net result for the year (+€157,671)
- Debts after one year -€334,113
down €334,113 (-16.3%), from €2.0m to €1.7m
- Reserves +€157,600
up €157,600 (+33.8%), from €466,700 to €624,300
- Trade debts +€64,102
up €64,102 (+876%), from €7,318 to €71,420
- Gross operating margin +€57,908
up €57,908 (+10.3%), from €563,875 to €621,783
- Other operating charges +€39,632
up €39,632 (+74.5%), from €53,191 to €92,822
- Taxes +€6,429
up €6,429 (+9.4%), from €68,058 to €74,486
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.
Derived cash bridge
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 | €5,220,347 | €5,134,512 | -€85,836 | -1.6% |
| Fixed assets | 21/28 | €5,178,905 | €5,002,350 | -€176,555 | -3.4% |
| Tangible fixed assets | 22/27 | €5,178,905 | €5,002,350 | -€176,555 | -3.4% |
| Land and buildings | 22 | €5,110,923 | €4,939,765 | -€171,159 | -3.3% |
| Plant, machinery and equipment | 23 | €66,616 | €61,404 | -€5,212 | -7.8% |
| Furniture and vehicles | 24 | €1,366 | €1,181 | -€185 | -13.5% |
| Current assets | 29/58 | €41,442 | €132,162 | +€90,720 | +219% |
| Amounts receivable within one year | 40/41 | €13,800 | €50,588 | +€36,788 | +267% |
| Trade receivables | 40 | - | €44,356 | +€44,356 | |
| Other amounts receivable | 41 | €13,800 | €6,232 | -€7,568 | -54.8% |
| Cash at bank and in hand | 54/58 | €24,752 | €78,567 | +€53,815 | +217% |
| Deferred charges and accrued income | 490/1 | €2,890 | €3,007 | +€117 | +4.1% |
| Total equity and liabilities | 10/49 | €5,220,347 | €5,134,512 | -€85,836 | -1.6% |
| Equity | 10/15 | €1,822,311 | €1,979,982 | +€157,671 | +8.7% |
| Contributions | 10/11 | €1,200,000 | €1,200,000 | = | 0.0% |
| Reserves | 13 | €466,700 | €624,300 | +€157,600 | +33.8% |
| Distributable reserves | 133 | €466,700 | €624,300 | +€157,600 | +33.8% |
| Profit (loss) carried forward | 14 | €155,611 | €155,682 | +€71 | 0.0% |
| Amounts payable | 17/49 | €3,398,036 | €3,154,530 | -€243,507 | -7.2% |
| Amounts payable after more than one year | 17 | €2,045,054 | €1,710,940 | -€334,113 | -16.3% |
| Financial debts | 170/4 | €2,045,054 | €1,710,940 | -€334,113 | -16.3% |
| Amounts payable within one year | 42/48 | €1,225,632 | €1,305,915 | +€80,283 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €280,279 | €285,370 | +€5,092 | +1.8% |
| Trade debts | 44 | €7,318 | €71,420 | +€64,102 | +876% |
| Suppliers | 440/4 | €7,318 | €71,420 | +€64,102 | +876% |
| Taxes, remuneration and social security | 45 | €21,067 | €20,161 | -€905 | -4.3% |
| Taxes | 450/3 | €21,067 | €20,161 | -€905 | -4.3% |
| Other amounts payable | 47/48 | €916,968 | €928,964 | +€11,995 | +1.3% |
| Accrued charges and deferred income | 492/3 | €127,351 | €137,674 | +€10,323 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €186,570 | €185,857 | -€713 | -0.4% |
| Other operating charges | 640/8 | €53,191 | €92,822 | +€39,632 | +74.5% |
| Gross operating margin | 9900 | €563,875 | €621,783 | +€57,908 | +10.3% |
| Operating profit (loss) | 9901 | €324,115 | €343,103 | +€18,989 | +5.9% |
| Financial income | 75/76B | - | €117 | +€117 | |
| Recurring financial income | 75 | - | €117 | +€117 | |
| Financial charges | 65/66B | €112,272 | €111,062 | -€1,210 | -1.1% |
| Recurring financial charges | 65 | €112,272 | €111,062 | -€1,210 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €211,842 | €232,158 | +€20,315 | +9.6% |
| Income taxes | 67/77 | €68,058 | €74,486 | +€6,429 | +9.4% |
| Profit (loss) for the period | 9904 | €143,785 | €157,671 | +€13,887 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €143,785 | €157,671 | +€13,887 | +9.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.