JNC CONSULTING: 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.
JNC CONSULTING
Largest movements
- Receivables within one year +€15,584
up €15,584 (+5.4%), from €286,505 to €302,089
- Profit (loss) carried forward +€11,285
up €11,285 (+3.3%), from €340,676 to €351,961
- Tax, wage and social debts +€4,227
up €4,227 (+115.9%), from €3,648 to €7,875
- Gross operating margin +€1,516
no longer reported in 2025 (was -€1,516)
- Taxes +€579
up €579 (+15.9%), from €3,648 to €4,227
- Financial income +€244
up €244 (+1.6%), from €15,340 to €15,584
- Financial charges -€81
down €81 (-53.0%), from €153 to €72
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 | €352,385 | €367,897 | +€15,512 | +4.4% |
| Current assets | 29/58 | €352,385 | €367,897 | +€15,512 | +4.4% |
| Amounts receivable within one year | 40/41 | €286,505 | €302,089 | +€15,584 | +5.4% |
| Other amounts receivable | 41 | €286,505 | €302,089 | +€15,584 | +5.4% |
| Cash at bank and in hand | 54/58 | €65,880 | €65,808 | -€72 | -0.1% |
| Total equity and liabilities | 10/49 | €352,385 | €367,897 | +€15,512 | +4.4% |
| Equity | 10/15 | €348,736 | €360,021 | +€11,285 | +3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €340,676 | €351,961 | +€11,285 | +3.3% |
| Amounts payable | 17/49 | €3,648 | €7,875 | +€4,227 | +115.9% |
| Amounts payable within one year | 42/48 | €3,648 | €7,875 | +€4,227 | +115.9% |
| Taxes, remuneration and social security | 45 | €3,648 | €7,875 | +€4,227 | +115.9% |
| Taxes | 450/3 | €3,648 | €7,875 | +€4,227 | +115.9% |
| Gross operating margin | 9900 | -€1,516 | - | +€1,516 | |
| Operating profit (loss) | 9901 | -€1,516 | - | +€1,516 | |
| Financial income | 75/76B | €15,340 | €15,584 | +€244 | +1.6% |
| Recurring financial income | 75 | €15,340 | €15,584 | +€244 | +1.6% |
| Financial charges | 65/66B | €153 | €72 | -€81 | -53.0% |
| Recurring financial charges | 65 | €153 | €72 | -€81 | -53.0% |
| Profit (loss) for the period before taxes | 9903 | €13,671 | €15,512 | +€1,841 | +13.5% |
| Income taxes | 67/77 | €3,648 | €4,227 | +€579 | +15.9% |
| Profit (loss) for the period | 9904 | €10,023 | €11,285 | +€1,262 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,023 | €11,285 | +€1,262 | +12.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.