JQ CONSULTING: what changed
JQ CONSULTING
Largest movements
- Receivables within one year -€34,723
down €34,723 (-97.9%), from €35,471 to €748
of which Trade receivables: -€33,215
- Cash -€10,169
down €10,169 (-67.1%), from €15,159 to €4,990
mainly Net result for the year (-€40,561) and Tax, wage and social debts (-€7,773)
- Intangible fixed assets -€5,419
down €5,419 (-40.9%), from €13,253 to €7,834
- Tangible fixed assets -€1,025
down €1,025 (-10.0%), from €10,209 to €9,184
- Deferred charges and accrued income -€951
down €951 (-83.9%), from €1,133 to €182
- Profit (loss) carried forward -€40,561
new in 2024: -€40,561
- Tax, wage and social debts -€7,773
down €7,773 (-67.9%), from €11,445 to €3,673
- Other debts -€4,029
down €4,029 (-35.4%), from €11,392 to €7,362
- Gross operating margin -€57,276
down €57,276, from €25,451 to -€31,825
- Taxes -€3,673
no longer reported in 2024 (was €3,673)
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,424 | €23,138 | -€52,286 | -69.3% |
| Fixed assets | 21/28 | €23,661 | €17,217 | -€6,444 | -27.2% |
| Intangible fixed assets | 21 | €13,253 | €7,834 | -€5,419 | -40.9% |
| Tangible fixed assets | 22/27 | €10,209 | €9,184 | -€1,025 | -10.0% |
| Furniture and vehicles | 24 | €10,209 | €9,184 | -€1,025 | -10.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €51,763 | €5,920 | -€45,842 | -88.6% |
| Amounts receivable within one year | 40/41 | €35,471 | €748 | -€34,723 | -97.9% |
| Trade receivables | 40 | €33,215 | - | -€33,215 | |
| Other amounts receivable | 41 | €2,257 | €748 | -€1,508 | -66.8% |
| Cash at bank and in hand | 54/58 | €15,159 | €4,990 | -€10,169 | -67.1% |
| Deferred charges and accrued income | 490/1 | €1,133 | €182 | -€951 | -83.9% |
| Total equity and liabilities | 10/49 | €75,424 | €23,138 | -€52,286 | -69.3% |
| Equity | 10/15 | €51,000 | €10,439 | -€40,561 | -79.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €48,000 | €48,000 | = | 0.0% |
| Distributable reserves | 133 | €48,000 | €48,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€40,561 | -€40,561 | |
| Amounts payable | 17/49 | €24,424 | €12,699 | -€11,725 | -48.0% |
| Amounts payable within one year | 42/48 | €24,424 | €12,699 | -€11,725 | -48.0% |
| Trade debts | 44 | €1,587 | €1,664 | +€77 | +4.9% |
| Suppliers | 440/4 | €1,587 | €1,664 | +€77 | +4.9% |
| Taxes, remuneration and social security | 45 | €11,445 | €3,673 | -€7,773 | -67.9% |
| Taxes | 450/3 | €11,445 | €3,673 | -€7,773 | -67.9% |
| Other amounts payable | 47/48 | €11,392 | €7,362 | -€4,029 | -35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,641 | €7,938 | +€297 | +3.9% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €25,451 | -€31,825 | -€57,276 | |
| Operating profit (loss) | 9901 | €17,426 | -€40,151 | -€57,577 | |
| Financial income | 75/76B | €45 | €23 | -€21 | -47.5% |
| Recurring financial income | 75 | €45 | €23 | -€21 | -47.5% |
| Financial charges | 65/66B | €396 | €434 | +€38 | +9.6% |
| Recurring financial charges | 65 | €396 | €434 | +€38 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €17,075 | -€40,561 | -€57,636 | |
| Income taxes | 67/77 | €3,673 | - | -€3,673 | |
| Profit (loss) for the period | 9904 | €13,402 | -€40,561 | -€53,963 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,402 | -€40,561 | -€53,963 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.