JNL 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.
JNL CONSULTING
Largest movements
- Tangible fixed assets -€25,484
down €25,484 (-21.9%), from €116,179 to €90,695
of which Furniture and vehicles: -€24,942
- Cash -€12,040
down €12,040 (-12.2%), from €98,619 to €86,579
mainly Contributions, distributions and other (-€50,000) and Tax, wage and social debts (-€25,010)
- Receivables within one year +€10,571
up €10,571 (+33.7%), from €31,382 to €41,953
of which Trade receivables: +€14,524
- Deferred charges and accrued income -€2,694
down €2,694 (-66.9%), from €4,027 to €1,333
- Other debts +€42,500
new in 2025: €42,500
- Reserves -€30,371
down €30,371 (-47.2%), from €64,304 to €33,933
of which Distributable reserves: -€30,371
- Tax, wage and social debts -€25,010
down €25,010 (-22.0%), from €113,788 to €88,778
- Debts after one year -€12,408
down €12,408 (-36.3%), from €34,185 to €21,777
- Trade debts -€4,875
down €4,875 (-75.9%), from €6,420 to €1,545
- Gross operating margin -€122,799
down €122,799 (-69.4%), from €177,007 to €54,208
- Taxes -€33,011
down €33,011 (-82.5%), from €40,016 to €7,005
- Depreciation +€14,948
up €14,948 (+141.9%), from €10,536 to €25,484
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 | €250,208 | €220,561 | -€29,647 | -11.8% |
| Fixed assets | 21/28 | €116,179 | €90,695 | -€25,484 | -21.9% |
| Tangible fixed assets | 22/27 | €116,179 | €90,695 | -€25,484 | -21.9% |
| Furniture and vehicles | 24 | €114,899 | €89,957 | -€24,942 | -21.7% |
| Other tangible fixed assets | 26 | €1,281 | €738 | -€543 | -42.4% |
| Current assets | 29/58 | €134,028 | €129,866 | -€4,163 | -3.1% |
| Amounts receivable within one year | 40/41 | €31,382 | €41,953 | +€10,571 | +33.7% |
| Trade receivables | 40 | €393 | €14,917 | +€14,524 | +3693.4% |
| Other amounts receivable | 41 | €30,989 | €27,036 | -€3,953 | -12.8% |
| Cash at bank and in hand | 54/58 | €98,619 | €86,579 | -€12,040 | -12.2% |
| Deferred charges and accrued income | 490/1 | €4,027 | €1,333 | -€2,694 | -66.9% |
| Total equity and liabilities | 10/49 | €250,208 | €220,561 | -€29,647 | -11.8% |
| Equity | 10/15 | €82,904 | €52,533 | -€30,371 | -36.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €64,304 | €33,933 | -€30,371 | -47.2% |
| 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 | €62,444 | €32,073 | -€30,371 | -48.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €167,304 | €168,028 | +€724 | +0.4% |
| Amounts payable after more than one year | 17 | €34,185 | €21,777 | -€12,408 | -36.3% |
| Financial debts | 170/4 | €34,185 | €21,777 | -€12,408 | -36.3% |
| Amounts payable within one year | 42/48 | €133,119 | €146,251 | +€13,132 | +9.9% |
| Current portion of amounts payable after more than one year | 42 | €12,912 | €13,421 | +€509 | +3.9% |
| Financial debts | 43 | - | €8 | +€8 | |
| Credit institutions | 430/8 | - | €8 | +€8 | |
| Trade debts | 44 | €6,420 | €1,545 | -€4,875 | -75.9% |
| Suppliers | 440/4 | €6,420 | €1,545 | -€4,875 | -75.9% |
| Taxes, remuneration and social security | 45 | €113,788 | €88,778 | -€25,010 | -22.0% |
| Taxes | 450/3 | €113,788 | €88,778 | -€25,010 | -22.0% |
| Other amounts payable | 47/48 | - | €42,500 | +€42,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,536 | €25,484 | +€14,948 | +141.9% |
| Other operating charges | 640/8 | €503 | €1,277 | +€774 | +153.8% |
| Gross operating margin | 9900 | €177,007 | €54,208 | -€122,799 | -69.4% |
| Operating profit (loss) | 9901 | €165,967 | €27,447 | -€138,521 | -83.5% |
| Financial income | 75/76B | €980 | €1,099 | +€120 | +12.2% |
| Recurring financial income | 75 | €980 | €1,099 | +€120 | +12.2% |
| Financial charges | 65/66B | €1,521 | €1,911 | +€391 | +25.7% |
| Recurring financial charges | 65 | €1,521 | €1,911 | +€391 | +25.7% |
| Profit (loss) for the period before taxes | 9903 | €165,426 | €26,634 | -€138,792 | -83.9% |
| Income taxes | 67/77 | €40,016 | €7,005 | -€33,011 | -82.5% |
| Profit (loss) for the period | 9904 | €125,410 | €19,629 | -€105,780 | -84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €125,410 | €19,629 | -€105,780 | -84.3% |
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 9 October 2026 via checked.be.