JNJ Consult: 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.
JNJ Consult
Largest movements
- Cash +€53,571
up €53,571 (+183%), from €29,208 to €82,778
mainly Net result for the year (+€51,987) and Depreciation (+€7,644)
- Tangible fixed assets -€5,502
down €5,502 (-15.3%), from €36,030 to €30,529
of which Furniture and vehicles: -€7,091
- Receivables within one year +€5,444
up €5,444 (+21.3%), from €25,554 to €30,998
of which Trade receivables: +€7,419
- Reserves +€51,987
up €51,987 (+75.1%), from €69,253 to €121,240
of which Distributable reserves: +€51,987
- Tax, wage and social debts +€1,487
up €1,487 (+18.0%), from €8,240 to €9,727
of which Remuneration and social security: +€1,978
- Depreciation +€2,206
up €2,206 (+40.6%), from €5,439 to €7,644
- Gross operating margin -€1,397
down €1,397 (-1.6%), from €86,718 to €85,321
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 | €91,916 | €145,562 | +€53,646 | +58.4% |
| Fixed assets | 21/28 | €36,030 | €30,529 | -€5,502 | -15.3% |
| Tangible fixed assets | 22/27 | €36,030 | €30,529 | -€5,502 | -15.3% |
| Plant, machinery and equipment | 23 | €2,184 | €3,773 | +€1,589 | +72.8% |
| Furniture and vehicles | 24 | €33,847 | €26,756 | -€7,091 | -21.0% |
| Current assets | 29/58 | €55,885 | €115,033 | +€59,148 | +106% |
| Amounts receivable within one year | 40/41 | €25,554 | €30,998 | +€5,444 | +21.3% |
| Trade receivables | 40 | €20,074 | €27,493 | +€7,419 | +37.0% |
| Other amounts receivable | 41 | €5,480 | €3,505 | -€1,975 | -36.0% |
| Cash at bank and in hand | 54/58 | €29,208 | €82,778 | +€53,571 | +183% |
| Deferred charges and accrued income | 490/1 | €1,124 | €1,257 | +€133 | +11.8% |
| Total equity and liabilities | 10/49 | €91,916 | €145,562 | +€53,646 | +58.4% |
| Equity | 10/15 | €78,733 | €130,720 | +€51,987 | +66.0% |
| Contributions | 10/11 | €9,480 | €9,480 | = | 0.0% |
| Reserves | 13 | €69,253 | €121,240 | +€51,987 | +75.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,244 | €10,244 | = | 0.0% |
| Distributable reserves | 133 | €57,149 | €109,136 | +€51,987 | +91.0% |
| Amounts payable | 17/49 | €13,183 | €14,842 | +€1,660 | +12.6% |
| Amounts payable within one year | 42/48 | €13,183 | €14,842 | +€1,660 | +12.6% |
| Trade debts | 44 | €921 | €617 | -€304 | -33.0% |
| Suppliers | 440/4 | €921 | €617 | -€304 | -33.0% |
| Taxes, remuneration and social security | 45 | €8,240 | €9,727 | +€1,487 | +18.0% |
| Taxes | 450/3 | €8,240 | €7,749 | -€491 | -6.0% |
| Remuneration and social security | 454/9 | - | €1,978 | +€1,978 | |
| Other amounts payable | 47/48 | €4,023 | €4,499 | +€476 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,439 | €7,644 | +€2,206 | +40.6% |
| Other operating charges | 640/8 | €502 | €507 | +€5 | +1.0% |
| Gross operating margin | 9900 | €86,718 | €85,321 | -€1,397 | -1.6% |
| Operating profit (loss) | 9901 | €80,776 | €77,169 | -€3,607 | -4.5% |
| Financial income | 75/76B | €124 | €259 | +€135 | +109% |
| Recurring financial income | 75 | €124 | €259 | +€135 | +109% |
| Financial charges | 65/66B | €51 | €217 | +€166 | +328% |
| Recurring financial charges | 65 | €51 | €217 | +€166 | +328% |
| Profit (loss) for the period before taxes | 9903 | €80,849 | €77,211 | -€3,638 | -4.5% |
| Income taxes | 67/77 | €25,241 | €25,225 | -€17 | -0.1% |
| Profit (loss) for the period | 9904 | €55,608 | €51,987 | -€3,622 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,608 | €51,987 | -€3,622 | -6.5% |
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 28 October 2026 via checked.be.