JNF 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.
JNF Consulting
Largest movements
- Tangible fixed assets -€11,538
down €11,538 (-40.0%), from €28,845 to €17,307
- Cash -€6,714
down €6,714 (-3.0%), from €227,125 to €220,411
mainly Contributions, distributions and other (-€171,334) and Other debts (-€17,875)
- Other debts -€17,875
down €17,875 (-8.0%), from €222,079 to €204,203
- Gross operating margin -€6,414
down €6,414 (-2.6%), from €246,200 to €239,786
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €274,218 | €254,668 | -€19,550 | -7.1% |
| Fixed assets | 21/28 | €39,248 | €26,264 | -€12,983 | -33.1% |
| Intangible fixed assets | 21 | €8,709 | €7,264 | -€1,445 | -16.6% |
| Tangible fixed assets | 22/27 | €28,845 | €17,307 | -€11,538 | -40.0% |
| Furniture and vehicles | 24 | €28,845 | €17,307 | -€11,538 | -40.0% |
| Financial fixed assets | 28 | €1,694 | €1,694 | = | 0.0% |
| Current assets | 29/58 | €234,970 | €228,404 | -€6,566 | -2.8% |
| Cash at bank and in hand | 54/58 | €227,125 | €220,411 | -€6,714 | -3.0% |
| Deferred charges and accrued income | 490/1 | €7,845 | €7,992 | +€148 | +1.9% |
| Total equity and liabilities | 10/49 | €274,218 | €254,668 | -€19,550 | -7.1% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €255,618 | €236,068 | -€19,550 | -7.6% |
| Amounts payable within one year | 42/48 | €255,424 | €235,870 | -€19,554 | -7.7% |
| Trade debts | 44 | €2,405 | €177 | -€2,228 | -92.6% |
| Suppliers | 440/4 | €2,405 | €177 | -€2,228 | -92.6% |
| Taxes, remuneration and social security | 45 | €30,940 | €31,489 | +€549 | +1.8% |
| Taxes | 450/3 | €30,940 | €31,489 | +€549 | +1.8% |
| Other amounts payable | 47/48 | €222,079 | €204,203 | -€17,875 | -8.0% |
| Accrued charges and deferred income | 492/3 | €194 | €198 | +€5 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,024 | €13,583 | +€559 | +4.3% |
| Other operating charges | 640/8 | €1,107 | €1,449 | +€342 | +30.9% |
| Gross operating margin | 9900 | €246,200 | €239,786 | -€6,414 | -2.6% |
| Operating profit (loss) | 9901 | €232,069 | €224,753 | -€7,316 | -3.2% |
| Financial income | 75/76B | €5 | €1 | -€4 | -82.7% |
| Recurring financial income | 75 | €5 | €1 | -€4 | -82.7% |
| Financial charges | 65/66B | €95 | €50 | -€45 | -47.7% |
| Recurring financial charges | 65 | €95 | €50 | -€45 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | €231,979 | €224,704 | -€7,275 | -3.1% |
| Income taxes | 67/77 | €55,748 | €53,370 | -€2,378 | -4.3% |
| Profit (loss) for the period | 9904 | €176,230 | €171,334 | -€4,897 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €176,230 | €171,334 | -€4,897 | -2.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.