JS CONSULT: what changed
Two fiscal 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.
JS CONSULT
Largest movements
- Receivables within one year +€13,637
new in 2025: €13,637
- Cash +€12,325
up €12,325 (+21479.3%), from €57 to €12,382
mainly Net result for the year (+€13,550) and Other debts (+€12,612)
- Other debts +€12,612
up €12,612 (+139.3%), from €9,054 to €21,666
- Reserves +€11,884
up €11,884 (+14.5%), from €81,757 to €93,641
- Debts after one year -€6,452
down €6,452 (-11.6%), from €55,503 to €49,051
- Tax, wage and social debts +€3,541
up €3,541 (+135.6%), from €2,611 to €6,152
- Gross operating margin -€4,412
down €4,412 (-13.2%), from €33,419 to €29,007
- Financial charges -€2,078
down €2,078 (-31.1%), from €6,676 to €4,598
- Financial income +€1,054
new in 2025: €1,054
- Taxes -€672
down €672 (-8.8%), from €7,611 to €6,939
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 | €206,661 | €231,121 | +€24,460 | +11.8% |
| Fixed assets | 21/28 | €204,031 | €201,919 | -€2,112 | -1.0% |
| Tangible fixed assets | 22/27 | €195,780 | €193,669 | -€2,112 | -1.1% |
| Land and buildings | 22 | €191,412 | €190,048 | -€1,365 | -0.7% |
| Plant, machinery and equipment | 23 | €2,269 | €1,741 | -€528 | -23.3% |
| Furniture and vehicles | 24 | €2,099 | €1,880 | -€219 | -10.4% |
| Financial fixed assets | 28 | €8,251 | €8,251 | = | 0.0% |
| Current assets | 29/58 | €2,630 | €29,201 | +€26,571 | +1010.4% |
| Amounts receivable within one year | 40/41 | - | €13,637 | +€13,637 | |
| Other amounts receivable | 41 | - | €13,637 | +€13,637 | |
| Cash at bank and in hand | 54/58 | €57 | €12,382 | +€12,325 | +21479.3% |
| Deferred charges and accrued income | 490/1 | €2,572 | €3,182 | +€610 | +23.7% |
| Total equity and liabilities | 10/49 | €206,661 | €231,121 | +€24,460 | +11.8% |
| Equity | 10/15 | €130,357 | €142,241 | +€11,884 | +9.1% |
| Contributions | 10/11 | €48,600 | €48,600 | = | 0.0% |
| Reserves | 13 | €81,757 | €93,641 | +€11,884 | +14.5% |
| Distributable reserves | 133 | €81,757 | €93,641 | +€11,884 | +14.5% |
| Amounts payable | 17/49 | €76,303 | €88,879 | +€12,576 | +16.5% |
| Amounts payable after more than one year | 17 | €55,503 | €49,051 | -€6,452 | -11.6% |
| Financial debts | 170/4 | €55,503 | €49,051 | -€6,452 | -11.6% |
| Amounts payable within one year | 42/48 | €20,801 | €39,829 | +€19,028 | +91.5% |
| Current portion of amounts payable after more than one year | 42 | €6,092 | €6,428 | +€336 | +5.5% |
| Financial debts | 43 | - | €1,682 | +€1,682 | |
| Credit institutions | 430/8 | - | €1,682 | +€1,682 | |
| Trade debts | 44 | €3,043 | €3,901 | +€857 | +28.2% |
| Suppliers | 440/4 | €3,043 | €3,901 | +€857 | +28.2% |
| Taxes, remuneration and social security | 45 | €2,611 | €6,152 | +€3,541 | +135.6% |
| Taxes | 450/3 | €2,611 | €6,152 | +€3,541 | +135.6% |
| Other amounts payable | 47/48 | €9,054 | €21,666 | +€12,612 | +139.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,663 | €2,982 | +€318 | +11.9% |
| Other operating charges | 640/8 | €1,808 | €1,993 | +€185 | +10.2% |
| Gross operating margin | 9900 | €33,419 | €29,007 | -€4,412 | -13.2% |
| Operating profit (loss) | 9901 | €28,948 | €24,033 | -€4,915 | -17.0% |
| Financial income | 75/76B | - | €1,054 | +€1,054 | |
| Recurring financial income | 75 | - | €1,054 | +€1,054 | |
| Financial charges | 65/66B | €6,676 | €4,598 | -€2,078 | -31.1% |
| Recurring financial charges | 65 | €6,676 | €4,598 | -€2,078 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €22,272 | €20,489 | -€1,783 | -8.0% |
| Income taxes | 67/77 | €7,611 | €6,939 | -€672 | -8.8% |
| Profit (loss) for the period | 9904 | €14,661 | €13,550 | -€1,111 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,661 | €13,550 | -€1,111 | -7.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.