Jolo 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.
Jolo Consulting
Largest movements
- Deferred charges and accrued income +€10,000
up €10,000, from €0 to €10,000
- Tangible fixed assets +€5,503
up €5,503 (+1,880%), from €293 to €5,796
- Receivables within one year -€613
down €613 (-2.4%), from €26,076 to €25,463
of which Trade receivables: -€23,427
- Cash -€535
down €535 (-11.4%), from €4,705 to €4,170
mainly Deferred charges and accrued income (-€10,000) and Investment in fixed assets (net) (-€6,294)
- Debts after one year +€10,158
new in 2025: €10,158
- Current portion of long-term debt +€2,843
new in 2025: €2,843
- Tax, wage and social debts +€860
up €860 (+11.8%), from €7,291 to €8,151
- Taxes -€1,063
down €1,063 (-31.8%), from €3,346 to €2,284
- Gross operating margin -€861
down €861 (-9.9%), from €8,662 to €7,801
- Depreciation +€629
up €629 (+389%), from €162 to €791
- Other operating charges -€297
down €297 (-14.9%), from €1,991 to €1,694
- Financial charges +€276
up €276 (+11.6%), from €2,393 to €2,669
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 | €31,074 | €45,428 | +€14,355 | +46.2% |
| Fixed assets | 21/28 | €293 | €5,796 | +€5,503 | +1,880% |
| Tangible fixed assets | 22/27 | €293 | €5,796 | +€5,503 | +1,880% |
| Furniture and vehicles | 24 | €293 | €5,796 | +€5,503 | +1,880% |
| Current assets | 29/58 | €30,781 | €39,633 | +€8,852 | +28.8% |
| Amounts receivable within one year | 40/41 | €26,076 | €25,463 | -€613 | -2.4% |
| Trade receivables | 40 | €23,427 | €0 | -€23,427 | -100% |
| Other amounts receivable | 41 | €2,649 | €25,463 | +€22,814 | +861% |
| Cash at bank and in hand | 54/58 | €4,705 | €4,170 | -€535 | -11.4% |
| Deferred charges and accrued income | 490/1 | €0 | €10,000 | +€10,000 | |
| Total equity and liabilities | 10/49 | €31,074 | €45,428 | +€14,355 | +46.2% |
| Equity | 10/15 | €22,647 | €23,014 | +€367 | +1.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,647 | €3,014 | +€367 | +13.8% |
| Amounts payable | 17/49 | €8,427 | €22,415 | +€13,988 | +166% |
| Amounts payable after more than one year | 17 | - | €10,158 | +€10,158 | |
| Financial debts | 170/4 | - | €10,158 | +€10,158 | |
| Amounts payable within one year | 42/48 | €8,427 | €12,257 | +€3,830 | +45.5% |
| Current portion of amounts payable after more than one year | 42 | - | €2,843 | +€2,843 | |
| Trade debts | 44 | €1,136 | €1,264 | +€128 | +11.3% |
| Suppliers | 440/4 | €1,136 | €1,264 | +€128 | +11.3% |
| Taxes, remuneration and social security | 45 | €7,291 | €8,151 | +€860 | +11.8% |
| Taxes | 450/3 | €7,291 | €8,151 | +€860 | +11.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €3,926 | +€3,926 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €162 | €791 | +€629 | +389% |
| Other operating charges | 640/8 | €1,991 | €1,694 | -€297 | -14.9% |
| Gross operating margin | 9900 | €8,662 | €7,801 | -€861 | -9.9% |
| Operating profit (loss) | 9901 | €6,509 | €5,316 | -€1,193 | -18.3% |
| Financial income | 75/76B | €0 | €4 | +€4 | +1,213% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +1,213% |
| Financial charges | 65/66B | €2,393 | €2,669 | +€276 | +11.6% |
| Recurring financial charges | 65 | €2,393 | €2,669 | +€276 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €4,117 | €2,650 | -€1,466 | -35.6% |
| Income taxes | 67/77 | €3,346 | €2,284 | -€1,063 | -31.8% |
| Profit (loss) for the period | 9904 | €770 | €367 | -€404 | -52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €770 | €367 | -€404 | -52.4% |
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 18 October 2026 via checked.be.