JOCKIN 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.
JOCKIN CONSULTING
Largest movements
- Cash +€28,194
up €28,194 (+87.9%), from €32,064 to €60,259
mainly Net result for the year (+€31,050) and Depreciation (+€7,691)
- Tangible fixed assets -€6,185
down €6,185 (-22.1%), from €27,994 to €21,809
- Receivables within one year +€3,059
up €3,059 (+18.5%), from €16,557 to €19,616
of which Trade receivables: +€3,059
- Profit (loss) carried forward +€31,050
up €31,050 (+105%), from €29,570 to €60,620
- Debts after one year -€7,936
down €7,936 (-31.9%), from €24,843 to €16,907
- Trade debts +€5,159
up €5,159 (+487%), from €1,059 to €6,218
- Tax, wage and social debts -€3,832
down €3,832 (-64.6%), from €5,929 to €2,096
- Gross operating margin +€3,637
up €3,637 (+8.0%), from €45,298 to €48,935
- Depreciation -€1,922
down €1,922 (-20.0%), from €9,612 to €7,691
- Taxes +€1,366
up €1,366 (+19.1%), from €7,166 to €8,532
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 | €78,853 | €104,332 | +€25,480 | +32.3% |
| Fixed assets | 21/28 | €27,994 | €21,809 | -€6,185 | -22.1% |
| Tangible fixed assets | 22/27 | €27,994 | €21,809 | -€6,185 | -22.1% |
| Furniture and vehicles | 24 | €27,994 | €21,809 | -€6,185 | -22.1% |
| Current assets | 29/58 | €50,859 | €82,523 | +€31,664 | +62.3% |
| Amounts receivable within one year | 40/41 | €16,557 | €19,616 | +€3,059 | +18.5% |
| Trade receivables | 40 | €16,323 | €19,382 | +€3,059 | +18.7% |
| Other amounts receivable | 41 | €234 | €234 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32,064 | €60,259 | +€28,194 | +87.9% |
| Deferred charges and accrued income | 490/1 | €2,238 | €2,649 | +€411 | +18.4% |
| Total equity and liabilities | 10/49 | €78,853 | €104,332 | +€25,480 | +32.3% |
| Equity | 10/15 | €34,570 | €65,620 | +€31,050 | +89.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,570 | €60,620 | +€31,050 | +105% |
| Amounts payable | 17/49 | €44,283 | €38,712 | -€5,570 | -12.6% |
| Amounts payable after more than one year | 17 | €24,843 | €16,907 | -€7,936 | -31.9% |
| Financial debts | 170/4 | €24,843 | €16,907 | -€7,936 | -31.9% |
| Amounts payable within one year | 42/48 | €19,096 | €21,478 | +€2,382 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €7,611 | €7,936 | +€326 | +4.3% |
| Trade debts | 44 | €1,059 | €6,218 | +€5,159 | +487% |
| Suppliers | 440/4 | €1,059 | €6,218 | +€5,159 | +487% |
| Taxes, remuneration and social security | 45 | €5,929 | €2,096 | -€3,832 | -64.6% |
| Taxes | 450/3 | €5,929 | €2,096 | -€3,832 | -64.6% |
| Other amounts payable | 47/48 | €4,498 | €5,227 | +€729 | +16.2% |
| Accrued charges and deferred income | 492/3 | €343 | €327 | -€16 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,612 | €7,691 | -€1,922 | -20.0% |
| Other operating charges | 640/8 | €98 | €220 | +€122 | +124% |
| Gross operating margin | 9900 | €45,298 | €48,935 | +€3,637 | +8.0% |
| Operating profit (loss) | 9901 | €35,588 | €41,025 | +€5,437 | +15.3% |
| Financial income | 75/76B | - | €216 | +€216 | |
| Recurring financial income | 75 | - | €216 | +€216 | |
| Financial charges | 65/66B | €1,967 | €1,659 | -€308 | -15.7% |
| Recurring financial charges | 65 | €1,967 | €1,659 | -€308 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €33,621 | €39,582 | +€5,961 | +17.7% |
| Income taxes | 67/77 | €7,166 | €8,532 | +€1,366 | +19.1% |
| Profit (loss) for the period | 9904 | €26,455 | €31,050 | +€4,595 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,455 | €31,050 | +€4,595 | +17.4% |
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 30 October 2026 via checked.be.