JNAT 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.
JNAT Consulting
Largest movements
- Cash +€94,981
up €94,981 (+155%), from €61,131 to €156,112
mainly Stocks and contracts (+€54,377) and Net result for the year (+€42,526)
- Stocks and contracts -€54,377
no longer reported in 2025 (was €54,377)
- Receivables within one year -€38,265
down €38,265 (-72.4%), from €52,875 to €14,610
of which Other amounts receivable: -€25,376
- Tangible fixed assets +€11,811
up €11,811 (+53,686%), from €22 to €11,833
- Other debts +€29,807
up €29,807 (+66.9%), from €44,549 to €74,356
- Accrued charges and deferred income -€18,332
no longer reported in 2025 (was €18,332)
- Tax, wage and social debts +€2,683
up €2,683 (+8.7%), from €30,776 to €33,459
of which Remuneration and social security: +€4,054
- Gross operating margin -€39,724
down €39,724 (-41.1%), from €96,737 to €57,013
- Turnover +€18,225
up €18,225 (+8.4%), from €216,324 to €234,549
- Taxes -€9,021
down €9,021 (-44.6%), from €20,244 to €11,223
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 | €168,505 | €182,655 | +€14,150 | +8.4% |
| Fixed assets | 21/28 | €122 | €11,933 | +€11,811 | +9,681% |
| Tangible fixed assets | 22/27 | €22 | €11,833 | +€11,811 | +53,686% |
| Furniture and vehicles | 24 | €22 | €11,833 | +€11,811 | +53,686% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €168,383 | €170,722 | +€2,339 | +1.4% |
| Stocks and contracts in progress | 3 | €54,377 | - | -€54,377 | |
| Stocks | 30/36 | €54,377 | - | -€54,377 | |
| Amounts receivable within one year | 40/41 | €52,875 | €14,610 | -€38,265 | -72.4% |
| Trade receivables | 40 | €27,499 | €14,610 | -€12,889 | -46.9% |
| Other amounts receivable | 41 | €25,376 | - | -€25,376 | |
| Cash at bank and in hand | 54/58 | €61,131 | €156,112 | +€94,981 | +155% |
| Total equity and liabilities | 10/49 | €168,505 | €182,655 | +€14,150 | +8.4% |
| Equity | 10/15 | €72,283 | €72,309 | +€26 | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,283 | €71,309 | +€26 | 0.0% |
| Amounts payable | 17/49 | €96,222 | €110,346 | +€14,124 | +14.7% |
| Amounts payable within one year | 42/48 | €77,890 | €110,346 | +€32,456 | +41.7% |
| Trade debts | 44 | €2,565 | €2,531 | -€34 | -1.3% |
| Suppliers | 440/4 | €2,565 | €2,531 | -€34 | -1.3% |
| Taxes, remuneration and social security | 45 | €30,776 | €33,459 | +€2,683 | +8.7% |
| Taxes | 450/3 | €26,791 | €25,420 | -€1,371 | -5.1% |
| Remuneration and social security | 454/9 | €3,985 | €8,039 | +€4,054 | +102% |
| Other amounts payable | 47/48 | €44,549 | €74,356 | +€29,807 | +66.9% |
| Accrued charges and deferred income | 492/3 | €18,332 | - | -€18,332 | |
| Turnover | 70 | €216,324 | €234,549 | +€18,225 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €270 | €2,389 | +€2,119 | +785% |
| Other operating charges | 640/8 | €829 | €826 | -€3 | -0.4% |
| Gross operating margin | 9900 | €96,737 | €57,013 | -€39,724 | -41.1% |
| Operating profit (loss) | 9901 | €95,638 | €53,798 | -€41,840 | -43.7% |
| Financial income | 75/76B | €500 | - | -€500 | |
| Recurring financial income | 75 | €500 | - | -€500 | |
| Financial charges | 65/66B | €46 | €49 | +€3 | +6.5% |
| Recurring financial charges | 65 | €46 | €49 | +€3 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €96,092 | €53,749 | -€42,343 | -44.1% |
| Income taxes | 67/77 | €20,244 | €11,223 | -€9,021 | -44.6% |
| Profit (loss) for the period | 9904 | €75,848 | €42,526 | -€33,322 | -43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €75,848 | €42,526 | -€33,322 | -43.9% |
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 22 October 2026 via checked.be.