JNL&COConsult: 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.
JNL&COConsult
Largest movements
- Receivables within one year +€125,150
up €125,150 (+25.0%), from €501,267 to €626,417
- Cash -€57,017
down €57,017 (-16.5%), from €344,953 to €287,935
mainly Receivables within one year (-€125,150) and Contributions, distributions and other (-€30,000)
- Current investments +€24,580
up €24,580 (+4.5%), from €548,175 to €572,755
- Profit (loss) carried forward +€96,472
up €96,472 (+17.7%), from €543,769 to €640,241
- Financial income -€44,886
down €44,886 (-19.7%), from €228,213 to €183,328
- Financial charges -€31,401
down €31,401 (-120%), from -€26,091 to -€57,492
- Gross operating margin +€3,877
up €3,877 (+4.2%), from -€92,825 to -€88,948
- Taxes +€3,259
up €3,259 (+28.4%), from €11,489 to €14,748
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 | €1,409,321 | €1,500,479 | +€91,158 | +6.5% |
| Fixed assets | 21/28 | €13,448 | €4,182 | -€9,266 | -68.9% |
| Tangible fixed assets | 22/27 | €13,448 | €4,182 | -€9,266 | -68.9% |
| Plant, machinery and equipment | 23 | €4,120 | €2,590 | -€1,530 | -37.1% |
| Furniture and vehicles | 24 | €9,327 | €1,592 | -€7,735 | -82.9% |
| Current assets | 29/58 | €1,395,873 | €1,496,297 | +€100,424 | +7.2% |
| Stocks and contracts in progress | 3 | - | €7,816 | +€7,816 | |
| Stocks | 30/36 | - | €7,816 | +€7,816 | |
| Amounts receivable within one year | 40/41 | €501,267 | €626,417 | +€125,150 | +25.0% |
| Other amounts receivable | 41 | €501,267 | €626,417 | +€125,150 | +25.0% |
| Current investments | 50/53 | €548,175 | €572,755 | +€24,580 | +4.5% |
| Cash at bank and in hand | 54/58 | €344,953 | €287,935 | -€57,017 | -16.5% |
| Deferred charges and accrued income | 490/1 | €1,478 | €1,374 | -€105 | -7.1% |
| Total equity and liabilities | 10/49 | €1,409,321 | €1,500,479 | +€91,158 | +6.5% |
| Equity | 10/15 | €1,363,812 | €1,460,284 | +€96,472 | +7.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €820,042 | €820,042 | = | 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% |
| Distributable reserves | 133 | €818,182 | €818,182 | = | 0.0% |
| Profit (loss) carried forward | 14 | €543,769 | €640,241 | +€96,472 | +17.7% |
| Amounts payable | 17/49 | €45,509 | €40,195 | -€5,314 | -11.7% |
| Amounts payable within one year | 42/48 | €45,509 | €40,195 | -€5,314 | -11.7% |
| Trade debts | 44 | €3,268 | €598 | -€2,670 | -81.7% |
| Suppliers | 440/4 | €3,268 | €598 | -€2,670 | -81.7% |
| Taxes, remuneration and social security | 45 | €11,176 | €7,600 | -€3,576 | -32.0% |
| Taxes | 450/3 | €11,176 | €1,600 | -€9,576 | -85.7% |
| Remuneration and social security | 454/9 | - | €6,000 | +€6,000 | |
| Other amounts payable | 47/48 | €31,065 | €31,997 | +€931 | +3.0% |
| Non-recurring operating income | 76A | €7,825 | €0 | -€7,825 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,524 | €9,266 | -€258 | -2.7% |
| Other operating charges | 640/8 | €1,798 | €1,385 | -€413 | -23.0% |
| Gross operating margin | 9900 | -€92,825 | -€88,948 | +€3,877 | +4.2% |
| Operating profit (loss) | 9901 | -€104,147 | -€99,599 | +€4,548 | +4.4% |
| Financial income | 75/76B | €228,213 | €183,328 | -€44,886 | -19.7% |
| Recurring financial income | 75 | €228,213 | €183,328 | -€44,886 | -19.7% |
| Financial charges | 65/66B | -€26,091 | -€57,492 | -€31,401 | -120% |
| Recurring financial charges | 65 | -€26,091 | -€57,492 | -€31,401 | -120% |
| Profit (loss) for the period before taxes | 9903 | €150,157 | €141,221 | -€8,937 | -6.0% |
| Income taxes | 67/77 | €11,489 | €14,748 | +€3,259 | +28.4% |
| Profit (loss) for the period | 9904 | €138,668 | €126,472 | -€12,196 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €138,668 | €126,472 | -€12,196 | -8.8% |
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 17 October 2026 via checked.be.