JNL 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.
JNL CONSULT
Largest movements
- Cash +€23,747
up €23,747 (+21.8%), from €108,713 to €132,460
mainly Net result for the year (+€43,385) and Depreciation (+€1,833)
- Receivables within one year +€7,740
up €7,740 (+43.1%), from €17,978 to €25,717
of which Trade receivables: +€6,889
- Tangible fixed assets -€1,833
down €1,833 (-43.7%), from €4,199 to €2,366
- Reserves +€43,385
up €43,385 (+43.2%), from €100,463 to €143,848
- Tax, wage and social debts -€12,571
down €12,571 (-58.1%), from €21,639 to €9,068
- Gross operating margin -€6,969
down €6,969 (-10.7%), from €65,406 to €58,436
- Taxes -€1,547
down €1,547 (-12.2%), from €12,697 to €11,149
- Depreciation +€792
up €792 (+76.0%), from €1,042 to €1,833
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 | €136,175 | €166,865 | +€30,691 | +22.5% |
| Fixed assets | 21/28 | €4,199 | €2,366 | -€1,833 | -43.7% |
| Tangible fixed assets | 22/27 | €4,199 | €2,366 | -€1,833 | -43.7% |
| Furniture and vehicles | 24 | €4,199 | €2,366 | -€1,833 | -43.7% |
| Current assets | 29/58 | €131,976 | €164,500 | +€32,524 | +24.6% |
| Amounts receivable within one year | 40/41 | €17,978 | €25,717 | +€7,740 | +43.1% |
| Trade receivables | 40 | €17,978 | €24,866 | +€6,889 | +38.3% |
| Other amounts receivable | 41 | - | €851 | +€851 | |
| Cash at bank and in hand | 54/58 | €108,713 | €132,460 | +€23,747 | +21.8% |
| Deferred charges and accrued income | 490/1 | €5,285 | €6,322 | +€1,038 | +19.6% |
| Total equity and liabilities | 10/49 | €136,175 | €166,865 | +€30,691 | +22.5% |
| Equity | 10/15 | €110,463 | €153,848 | +€43,385 | +39.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €100,463 | €143,848 | +€43,385 | +43.2% |
| Distributable reserves | 133 | €100,463 | €143,848 | +€43,385 | +43.2% |
| Amounts payable | 17/49 | €25,712 | €13,018 | -€12,694 | -49.4% |
| Amounts payable within one year | 42/48 | €25,712 | €13,018 | -€12,694 | -49.4% |
| Trade debts | 44 | €2,406 | €2,284 | -€122 | -5.1% |
| Suppliers | 440/4 | €2,406 | €2,284 | -€122 | -5.1% |
| Taxes, remuneration and social security | 45 | €21,639 | €9,068 | -€12,571 | -58.1% |
| Taxes | 450/3 | €21,639 | €9,068 | -€12,571 | -58.1% |
| Other amounts payable | 47/48 | €1,667 | €1,666 | -€2 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,042 | €1,833 | +€792 | +76.0% |
| Other operating charges | 640/8 | €767 | €624 | -€143 | -18.7% |
| Gross operating margin | 9900 | €65,406 | €58,436 | -€6,969 | -10.7% |
| Operating profit (loss) | 9901 | €63,597 | €55,979 | -€7,618 | -12.0% |
| Financial charges | 65/66B | €1,855 | €1,445 | -€411 | -22.1% |
| Recurring financial charges | 65 | €1,855 | €1,445 | -€411 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €61,741 | €54,534 | -€7,207 | -11.7% |
| Income taxes | 67/77 | €12,697 | €11,149 | -€1,547 | -12.2% |
| Profit (loss) for the period | 9904 | €49,044 | €43,385 | -€5,660 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €49,044 | €43,385 | -€5,660 | -11.5% |
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 9 October 2026 via checked.be.