JONES 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.
JONES CONSULTING
Largest movements
- Cash +€34,389
up €34,389 (+66.9%), from €51,384 to €85,773
mainly Net result for the year (+€56,880) and Other debts (+€37,904)
- Tangible fixed assets -€19,022
down €19,022 (-6.9%), from €276,702 to €257,680
of which Land and buildings: -€11,789
- Other debts +€37,904
up €37,904 (+632%), from €6,000 to €43,904
- Debts after one year -€14,047
down €14,047 (-9.2%), from €152,367 to €138,320
- Reserves -€4,995
down €4,995 (-3.1%), from €159,537 to €154,542
of which Distributable reserves: -€4,995
- Current portion of long-term debt -€4,410
down €4,410 (-23.9%), from €18,457 to €14,047
- Tax, wage and social debts +€4,040
up €4,040 (+55.4%), from €7,289 to €11,329
- Gross operating margin +€9,714
up €9,714 (+9.5%), from €102,775 to €112,488
- Taxes +€2,745
up €2,745 (+12.7%), from €21,591 to €24,335
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 | €354,029 | €372,394 | +€18,365 | +5.2% |
| Fixed assets | 21/28 | €276,702 | €257,680 | -€19,022 | -6.9% |
| Tangible fixed assets | 22/27 | €276,702 | €257,680 | -€19,022 | -6.9% |
| Land and buildings | 22 | €240,577 | €228,788 | -€11,789 | -4.9% |
| Plant, machinery and equipment | 23 | €7,241 | €5,678 | -€1,563 | -21.6% |
| Furniture and vehicles | 24 | €21,756 | €16,793 | -€4,963 | -22.8% |
| Other tangible fixed assets | 26 | €7,128 | €6,422 | -€706 | -9.9% |
| Current assets | 29/58 | €77,327 | €114,714 | +€37,387 | +48.3% |
| Amounts receivable within one year | 40/41 | €24,347 | €27,344 | +€2,997 | +12.3% |
| Trade receivables | 40 | €21,384 | €26,950 | +€5,566 | +26.0% |
| Other amounts receivable | 41 | €2,963 | €394 | -€2,569 | -86.7% |
| Cash at bank and in hand | 54/58 | €51,384 | €85,773 | +€34,389 | +66.9% |
| Deferred charges and accrued income | 490/1 | €1,596 | €1,596 | = | 0.0% |
| Total equity and liabilities | 10/49 | €354,029 | €372,394 | +€18,365 | +5.2% |
| Equity | 10/15 | €165,737 | €160,742 | -€4,995 | -3.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €159,537 | €154,542 | -€4,995 | -3.1% |
| Tax-exempt reserves | 132 | €808 | €808 | = | 0.0% |
| Distributable reserves | 133 | €158,729 | €153,733 | -€4,995 | -3.1% |
| Amounts payable | 17/49 | €188,292 | €211,652 | +€23,360 | +12.4% |
| Amounts payable after more than one year | 17 | €152,367 | €138,320 | -€14,047 | -9.2% |
| Financial debts | 170/4 | €152,367 | €138,320 | -€14,047 | -9.2% |
| Amounts payable within one year | 42/48 | €34,965 | €72,353 | +€37,389 | +107% |
| Current portion of amounts payable after more than one year | 42 | €18,457 | €14,047 | -€4,410 | -23.9% |
| Trade debts | 44 | €3,218 | €3,073 | -€144 | -4.5% |
| Suppliers | 440/4 | €3,218 | €3,073 | -€144 | -4.5% |
| Taxes, remuneration and social security | 45 | €7,289 | €11,329 | +€4,040 | +55.4% |
| Taxes | 450/3 | €7,289 | €11,329 | +€4,040 | +55.4% |
| Other amounts payable | 47/48 | €6,000 | €43,904 | +€37,904 | +632% |
| Accrued charges and deferred income | 492/3 | €960 | €979 | +€19 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,743 | €26,925 | +€183 | +0.7% |
| Other operating charges | 640/8 | €1,514 | €2,453 | +€939 | +62.0% |
| Gross operating margin | 9900 | €102,775 | €112,488 | +€9,714 | +9.5% |
| Operating profit (loss) | 9901 | €74,518 | €83,110 | +€8,592 | +11.5% |
| Financial income | 75/76B | €262 | €432 | +€170 | +64.8% |
| Recurring financial income | 75 | €262 | €432 | +€170 | +64.8% |
| Financial charges | 65/66B | €2,607 | €2,326 | -€281 | -10.8% |
| Recurring financial charges | 65 | €2,607 | €2,326 | -€281 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €72,173 | €81,216 | +€9,043 | +12.5% |
| Income taxes | 67/77 | €21,591 | €24,335 | +€2,745 | +12.7% |
| Profit (loss) for the period | 9904 | €50,582 | €56,880 | +€6,298 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,582 | €56,880 | +€6,298 | +12.5% |
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 15 October 2026 via checked.be.