JNJ 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.
JNJ CONSULTING
Largest movements
- Receivables within one year +€60,285
up €60,285 (+43.6%), from €138,262 to €198,547
of which Other amounts receivable: +€55,262
- Cash +€48,746
up €48,746 (+63.4%), from €76,866 to €125,612
mainly Net result for the year (+€99,997) and Trade debts (+€7,607)
- Profit (loss) carried forward +€99,997
up €99,997 (+58.9%), from €169,906 to €269,904
- Trade debts +€7,607
up €7,607 (+217%), from €3,509 to €11,116
- Gross operating margin +€18,020
up €18,020 (+16.4%), from €109,740 to €127,760
- Taxes +€5,730
up €5,730 (+23.4%), from €24,443 to €30,173
- Financial income +€3,292
up €3,292 (+73.9%), from €4,454 to €7,746
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 | €218,803 | €327,587 | +€108,785 | +49.7% |
| Fixed assets | 21/28 | €3,554 | €3,305 | -€249 | -7.0% |
| Tangible fixed assets | 22/27 | €1,075 | €826 | -€249 | -23.1% |
| Furniture and vehicles | 24 | €1,075 | €826 | -€249 | -23.1% |
| Financial fixed assets | 28 | €2,479 | €2,479 | = | 0.0% |
| Current assets | 29/58 | €215,249 | €324,282 | +€109,034 | +50.7% |
| Amounts receivable within one year | 40/41 | €138,262 | €198,547 | +€60,285 | +43.6% |
| Trade receivables | 40 | - | €5,023 | +€5,023 | |
| Other amounts receivable | 41 | €138,262 | €193,524 | +€55,262 | +40.0% |
| Cash at bank and in hand | 54/58 | €76,866 | €125,612 | +€48,746 | +63.4% |
| Deferred charges and accrued income | 490/1 | €121 | €123 | +€2 | +2.0% |
| Total equity and liabilities | 10/49 | €218,803 | €327,587 | +€108,785 | +49.7% |
| Equity | 10/15 | €172,906 | €272,904 | +€99,997 | +57.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €169,906 | €269,904 | +€99,997 | +58.9% |
| Amounts payable | 17/49 | €45,896 | €54,684 | +€8,788 | +19.1% |
| Amounts payable within one year | 42/48 | €45,896 | €54,684 | +€8,788 | +19.1% |
| Trade debts | 44 | €3,509 | €11,116 | +€7,607 | +217% |
| Suppliers | 440/4 | €3,509 | €11,116 | +€7,607 | +217% |
| Taxes, remuneration and social security | 45 | €42,387 | €43,568 | +€1,181 | +2.8% |
| Taxes | 450/3 | €42,387 | €43,568 | +€1,181 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €169 | €249 | +€80 | +47.6% |
| Other operating charges | 640/8 | €1,073 | €1,041 | -€32 | -3.0% |
| Gross operating margin | 9900 | €109,740 | €127,760 | +€18,020 | +16.4% |
| Operating profit (loss) | 9901 | €108,499 | €126,471 | +€17,972 | +16.6% |
| Financial income | 75/76B | €4,454 | €7,746 | +€3,292 | +73.9% |
| Recurring financial income | 75 | €4,454 | €7,746 | +€3,292 | +73.9% |
| Financial charges | 65/66B | €5,194 | €4,046 | -€1,148 | -22.1% |
| Recurring financial charges | 65 | €5,194 | €4,046 | -€1,148 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €107,759 | €130,171 | +€22,412 | +20.8% |
| Income taxes | 67/77 | €24,443 | €30,173 | +€5,730 | +23.4% |
| Profit (loss) for the period | 9904 | €83,315 | €99,997 | +€16,682 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €83,315 | €99,997 | +€16,682 | +20.0% |
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 28 October 2026 via checked.be.